On July 23, the Association of Fuel and Energy Business held a public webinar titled “How a Fuel License Triggers a Tax Inspection: A Guide for Businesses.” The main focus was on a pressing issue that continues to raise concerns in the business community: how obtaining a fuel license can formally trigger a tax inspection, and what companies need to do to avoid falling into a risk zone.

What Can Trigger an Inspection?

Andrii Trambovetskyi, a webinar speaker and co-founder of the law firm INSENTA, emphasized that even a properly obtained license does not guarantee protection from claims. It is crucial that the company’s actual operations fully comply with licensing conditions and tax reporting standards.

The most common triggers for inspection include:

• Discrepancies between technical documentation and license data;
• Absence of a registered excise warehouse when storage limits are exceeded;
• Inaccuracies in facility addresses or land ownership documentation;
• Lack of certified fuel meters and calibration certificates;
• Systematic inconsistencies in tax reporting.

What Does the Tax Service Focus On?

During inspections, tax officers primarily assess key technical and legal aspects, including:

• Fuel storage volumes: 1,000 m³ for most companies; 10,000 m³ for agricultural producers under Group IV;
• Equipment certification: All tanks must be officially registered; meters must be certified;
• Facility legitimacy: Land documents and permits for storage facilities are subject to review;
• Contractual relationships: Especially agreements for custodial storage with fuel depots;
• Mobile storage units: Fuel trucks and mobile tanks must be properly documented.

How to Prepare for an Inspection?

The speaker advised companies to conduct an internal audit and organize their documentation in advance. A preliminary checklist should include:

• Verifying the documents based on which the license was issued;
• Confirming storage volumes, inventory numbers of tanks, and storage locations;
• Formalizing contracts with fuel depots (including those for mobile storage);
• Ensuring the availability and validity of equipment certificates;
• Determining the need to register an excise warehouse.

“A fuel license is not just a permit to operate — it is also a signal for tax authorities. Businesses must be ready to demonstrate order in every aspect, from documentation to accounting,” — said Andrii Trambovetskyi.

A full recording of the webinar is available on the Association’s YouTube channel.