In the first quarter of 2016, local budget of Uzhhorod received UAH 12.7 million of the excise tax on
retail sales of excisable goods, which is UAH 6 million more than that for the same period last year.
The innovation in the tax law in 2016 is the introduction of electronic administration of fuel
sales and the Unified register of excise invoices, which is operated from March 1 to April 1 this year
in test mode, and from April 1, 2016 – in normal mode. Electronic invoices shall be made for all
transactions for the sale of fuel on the domestic market.
According to this provision, individuals who sell fuel shall be deemed excise tax payers along with
fuel manufacturers, importers and retailers.
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