Small and medium-sized businesses have always been the foundation of Ukraine’s fuel market. It is local operators who ensure fuel accessibility in communities where large chains often do not operate. But today, this segment finds itself on the brink of extinction.

Since December 1, 2024, a mandatory advance corporate income tax payment has been established for every gas station and fuel retail point, regardless of whether there were sales in a given month. For large companies, this may be just another line in their reporting. For small businesses, it is an unbearable burden that often exceeds their actual income.

In the first video of our series, you will hear a frank story from Mr. Ruslan, an entrepreneur who works in frontline districts of the Kharkiv region and remote communities of the Poltava region. He shares real-life business stories where every gas station is a struggle for survival:

• Taxes are greater than income.
• Stations have to be closed.
• Communities are left without access to fuel.

This is not just an individual experience — it is a mirror of the problems of the entire industry. Unfair “one-size-fits-all” tax rules are effectively destroying competition and depriving consumers of their right to choose. The displacement of MSBs will inevitably lead to rising prices, a decrease in tax revenues, and job losses in the regions.

In this video, we ask the question: are identical conditions for everyone truly fair? Or do they become a mechanism that works against those who hold up the market in the most difficult conditions?

Watch the first part on the Association’s YouTube channel and find out:

• Why small operators are forced to close their businesses, even when they comply with all requirements.
• What real consequences this has for the market and consumers.
• Why the issue of MSBs is a matter of Ukraine’s economic security.