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The Law of Ukraine On Natural Gas Market establishes the gas supply licence that is needed to supply gas to the end-consumers in Ukraine and can be granted to Ukrainian residents only (hereinafter: “gas suppliers”).

Wholesale trade of natural gas in Ukraine is not subject to licensing requirements (it is possible for non-residents of Ukraine, but due to operational difficulties and customs uncertainties usually non-residents of Ukraine prefer to set up licensed subsidiary).

The wholesale traders do not need gas supply licence for gas trading at the Ukrainian border point and also for gas trading operations within the territory of Ukraine (virtual trading point, gas storage, customs warehouse), provided that under such operations gas is not delivered to the end-consumers.

Reporting obligations for wholesale traders are highlighted in orange.

Information to be provided for registration/licensing purposes

Gas trading license - notification of the changes (corporate data/contact details)

(Standard) Information category / document to be submitted Gas trading license – notification of the changes (corporate data/contact details)
Legal basis P. 6 art. 2.2. of the NEURC Regulation of 16th February 2017 №201 “On approval of licensing conditions for economic activities in the natural gas market”

Art. 5 of the NEURC Regulation of 3rd March 2020 №548 “Procedure for licensing types of economic activity, state regulation of which is carried out by the National Commission for State Regulation in the Fields of Energy and Utilities”

Legal reference and convenience translation

According to art. 2.2. p. 6 of the NEURC Regulation of 16th February 2017 №201 “On approval of licensing conditions for economic activities in the natural gas market”, the gas supplier is obliged to notify the NEURC of all changes in the data specified in the documents to be attached to the application for a license.

In line with art. 5 of the NEURC Regulation of 3rd March 2020 №548 “Procedure for licensing types of economic activity, state regulation of which is carried out by the National Commission for State Regulation in the Fields of Energy and Utilities”, as for application for a supply license, the applicant shall submit ONLY the following documents:

1) Application for a license to supply natural gas; 2) Information on the means of conducting economic activity for the supply of natural gas; 3) Description of documents attached to the application for economic activity for the supply of natural gas; 4) passport (only for private entrepreneurs).

These documents contain only the following information: 1) company’s name or name of private entrepreneur and his/her passport details, 2) address, 3) identification number, 4) website, 5) telephone and e-mail,  6) addresses of contact points for customers’ visits, the square of such premises, the requisites of the lease agreement, title document or other document confirming the right to use such premises, 7) days and hours of work with customers; 8) name and position of the authorised representative (director, general director etc.), 9) bank details.

Thus, if there are any changes in the abovementioned data, the gas supplier shall notify NEURC of them.

Recipient (NRA, TSO, power exchange etc.) NEURC (NKREKP) 03057, Kyiv, Smolenska Str., 19
(044)204-48-15; (044)204-70-76
Monday – Thursday:  9-00 – 18-00
Friday: з 9-00 – 16-45
Lunch break – 13-00 – 13-45
Submission deadline 1 (one) calendar month from the date when changes have occurred
Frequency Upon changes, no regular submission needed
Form of submission (internet page, e-mail, original copy etc.) There is no specified form, according to which the notification of changes shall be submitted, thus it shall be a document on the official letterhead of the gas supplier addressed to NEURC (NKREKP), which identifies the data, which have been changed.

Due to COVID-19 lockdown, the notification shall be submitted electronically via official governmental portal of electronic administrative services with the usage of qualified electronic signature via the following link. You shall type in the search line the name of the administrative service requested in Ukrainian, namely “Внесення змін(и) до рішення(нь) органу ліцензування на підставі повідомлення органу ліцензування про всі зміни даних, зазначених у документах, що додавалися до заяви про видачу ліцензії на право провадження господарської діяльності з постачання природного газу” and follow the instructions.

Applicable for Gas suppliers
Comments Free of charge

Gas trading license - renewal of license for an additional period

(Standard) Information category / document to be submitted Gas trading license – renewal of license for an additional period
Legal basis N/A
Legal reference and convenience translation
Recipient (NRA, TSO, power exchange etc.)
Submission deadline
Frequency
Form of submission (internet page, e-mail, original copy etc.)
Applicable for
Comments Since license for gas supply is open-ended, the application for renewal of the license shall be submitted only if the license was suspended by the decision of NEURC.

Changes in the corporate data/contact details set out in the agreement concluded with the TSO

(Standard) Information category / document to be submitted Changes in the corporate data/contact details set out in the agreement concluded with the TSO
Legal basis Paragraph 2 clause 17.2 of the Natural Gas Transportation Agreement
Legal reference and convenience translation Paragraph 2 clause 17.2 of the Natural Gas Transportation Agreement (convenience translation in English)

According to paragraph 2 clause 17.2 of the Natural Gas Transportation Agreement, the Parties shall give written notice of any changes in their details (location, name, legal structure, bank details, etc.) no later than within 10 (ten) days upon the occurrence of the changes.

Recipient (NRA, TSO, power exchange etc.) TSO (ТОВ «Оператор ГТС України»); 03065 Kyiv, 44 Lubomyr Husar Avenue (former Komarova Avenue); Mon-Thu – 08: 30-17: 30; Fri – 08: 30-16: 00
Submission deadline 10 calendar days upon changes occurrence
Frequency Upon changes, no regular submission needed
Form of submission (internet page, e-mail, original copy etc.) The standard forms are posted on the TSO website: standard form in case of change of authorised representatives and standard form in case of change of other details of the gas supplier.

If the abovementioned links will not work please look through this the following page where you can find the forms if they will be updated.

It is strongly recommended to contact Contracts Department of TSO (e.g. commercial@tsoua.com or kherenkova-aa@tsoua.com) in order to confirm the correctness of the documents filled out in *.doc/*.docx and then proceed with the hard copies. This step in not obligatory but can prevent you from typos and other minor mistakes and the necessity of resubmission of documents.  If the abovementioned links will be updated they will get changed, so please use this page for relevant templates on notifications.

Applicable for All clients of gas transportation services, i.e. all gas suppliers and wholesale gas traders.
Comments N/A

Any applicable statutory fees - license fee

(Standard) Information category / document to be submitted Any applicable statutory fees – license fee
Legal basis Art. 4.5 of the NEURC Regulation of 3rd March 2020 №548 “Procedure for licensing types of economic activity, state regulation of which is carried out by the National Commission for State Regulation in the Fields of Energy and Utilities”
Legal reference and convenience translation

According to art 4.5. of the NEURC Regulation of 3rd March 2020 №548 “Procedure for licensing types of economic activity, state regulation of which is carried out by the National Commission for State Regulation in the Fields of Energy and Utilities”, the license fee shall be charged in the amount of one living wage based on the subsistence minimum for able-bodied persons in force on the date of NEURC decision to grant a license, namely from 1st July – 2197 hryvnias, from 1st December – 2270 hryvnias according to art. 7 of the Law of Ukraine “On the State Budget of Ukraine for 2020”.

Recipient (NRA, TSO, power exchange etc.) The payment shall be made in favour of the relevant branch of Treasury of Ukraine  (please search here according to the registered address of the gas supplier). In order to receive original (hard copy, no electronic copies are in force at the moment) of the NEURC decision on the issuance of a license, you shall bring a hard copy of payment order signed by the bank to NEURC.
Submission deadline Payment should be made no later than 10 (ten) working days from the date of making an entry on the decision to issue a license in the license register. In order to receive original (hard copy, no electronic copies are in force at the moment) of the NEURC decision on the issuance of a license, you shall bring a hard copy of payment order signed by the bank to NEURC.
Frequency Once
Form of submission (internet page, e-mail, original copy etc.) Bank wire transfer and hard copy of payment order signed by the bank
Applicable for Gas suppliers
Comments Please make sure that payment description is precise and correct, i.e.”За видачу ліцензії з постачання природного газу COMPANY X згідно постанови № x від x”. Budget revenue classification code mainly shall be 22011500, it shall be specified in the NEURC  decision on license issuance.

Any applicable statutory fees - regulatory fee

(Standard) Information category / document to be submitted Any applicable statutory fees – regulatory fee
Legal basis NEURC Regulation of 6th April 2017 №491 “On approval of the Procedure for calculation and establishment of the rate of regulatory fees”
Legal reference and convenience translation The rate of the regulatory fee is established by NEURC for each quarter.
Recipient (NRA, TSO, power exchange etc.) The payment shall be made in favour of the relevant branch of Treasury of Ukraine  (please search here according to the registered address of the gas supplier).
Submission deadline Payment should be made during the first 30 calendar days of the current quarter following the reporting quarter. The submission dates are: by 30 April, 30 July, 30 October, 30 January.
Frequency Quarterly
Form of submission (internet page, e-mail, original copy etc.) Bank wire transfer
Applicable for Gas suppliers
Comments In case of non-payment of the regulatory fee or its partial payment during the quarter following the reporting quarter, the NEURC decides to impose a fine of 5% on the unpaid amount of the regulatory fee, which does not exempt the payer of the regulatory fee from paying such contribution (art. 9 of the NEURC Regulation of 6th April 2017 №491 “On approval of the Procedure for calculation and establishment of the rate of regulatory fees”).

Tax reporting

(Standard) Information category / document to be submitted Tax reporting
Legal basis Tax Code of Ukraine and Order of the Ministry of Finance of Ukraine of 6th April 2017  № 491 “On  the approval of forms for filling in and submission of the tax reporting on the value-added tax”
Legal reference and convenience translation Reports shall be submitted to the relevant tax offices; VAT invoices should be properly registered according to the Tax Code of Ukraine
Recipient (NRA, TSO, power exchange etc.) Tax Office, State Budget
Submission deadline Depends on transaction and type of taxpayer
Frequency Depends on transaction and type of taxpayer
Form of submission (internet page, e-mail, original copy etc.) Please see the form. Additional forms and explanations are required.
Applicable for All VAT taxpayers
Comments Entering into any transaction you should consider your VAT obligations and consult your accountant.

If one resident sells gas to another resident at the storage, VTP or exit point, the Seller shall pay VAT. If one non-resident sells gas to another non-resident in the regime of customs warehouse then no VAT obligations arise. If a non-resident sells gas to a resident then such resident shall pay VAT during customs procedures.

The sale of gas by a non-resident to a resident in the customs warehouse regime and the sale of gas by a resident to a non-resident in the customs warehouse regime is technically possible and sometimes takes place, but there is the risk that one of the parties should pay VAT according to art. 185.1 of the Tax Code of Ukraine as there is no final unambiguous official opinion on this issue.

Please consider art. 199.3 of the Tax Code of Ukraine while planning your financial activity.

Commercial information relating to existing or planned trading activities in the given market

Quarterly report on wholesale prices for natural gas

(Standard) Information category / document to be submitted Quarterly report on wholesale prices for natural gas
Legal basis Para. 7 of the NEURC Regulation of 7th July 2016  № 1234 “On approval of the reporting forms of the NEURC on monitoring the natural gas market and instructions on their completion”
Legal reference and convenience translation According to para. 7 of the NEURC Regulation of 7th July 2016  № 1234 “On approval of the reporting forms of the NEURC on monitoring the natural gas market and instructions on their completion”, the wholesale gas traders and gas suppliers shall submit the Reporting Form No. 4-NEURC-gas-monitoring (quarterly) “Report on Wholesale Prices for Natural Gas”.
Recipient (NRA, TSO, power exchange etc.) NEURC 03057, Kyiv, st. Smolenska, 19
Submission deadline No later than the 20th day of the month following the reporting quarter. The submission dates are: by 20 April, 20 July, 20 October, 20 January.
Frequency Quarterly
Form of submission (internet page, e-mail, original copy etc.) Form No. 4 – Report on Wholesale Prices for Natural Gas. Please see the convenience translation in English.

The form needs to be submitted on paper and in electronic form (excel file by e-mail to the address: m4gas@nerc.gov.ua or through the online reporting service on the Unified State Portal of Administrative Services).

Applicable for Wholesale gas traders and gas suppliers
Comments The official Guidelines for completion of Reporting Form No. 4 – Report on Wholesale Prices for Natural Gas is available. Please see the convenience translation in English.

Submission of financial information necessary for the calculation of the statutory regulatory fee

(Standard) Information category / document to be submitted Submission of financial information necessary for the calculation of the statutory regulatory fee
Legal basis Para. 7 of the NEURC Regulation of 6th April 2017 №491 “On approval of the Procedure for calculation and establishment of the rate of regulatory fees”
Legal reference and convenience translation

According to paragraph 7 of the NEURC Regulation of 6th April 2017 №491 “On approval of the Procedure for calculation and establishment of the rate of regulatory fees”, the payers of the regulatory fee shall submit to the territorial structural subdivisions of the NEURC a report on the payment of the regulatory fee no later than the second working day after the deadline for its’ payment, according to the Reporting form № 20-NEURC.

Recipient (NRA, TSO, power exchange etc.) Territorial structural subdivisions of the NEURC (the full list is available at the following link).
Submission deadline No later than the second working day after the deadline for the regulatory fee payment, i.e. during the first 32 calendar days of the current quarter following the reporting quarter

That means that first gas supplier needs to pay the fee (during the first 30 days of the current quarter following the reporting quarter), and only then to provide the report on the payment.

The submission dates are: by 2 May, 1 August, 1 November and 1 February.

Frequency Quarterly
Form of submission (internet page, e-mail, original copy etc.) Form No. 20 – Report on Regulatory Fee Payment. Please see the convenience translation in English.

The form needs to be submitted on paper and to the e-mail addresses of the relevant territorial subdivisions of NEURC, specified here

Applicable for Gas suppliers
Comments In case a gas supplier hasn’t made any deliveries to end-users during the reporting quarter, it is recommended to submit the reporting form filled out with zeros.

Submission of the financial statements

(Standard) Information category / document to be submitted Submission of the financial statements
Legal basis NEURC Regulation of 11th May 2017  № 624 “On submission of copies of financial statements by economic entities in the spheres of energy and communal services to the National Commission for State Regulation in the Spheres of Energy and Utilities”
Legal reference and convenience translation NEURC Regulation of 11th May 2017  № 624 requires to submit the financial statements, more precisely:

A) copies of quarterly financial statements: № 1 Balance sheet (statement of financial position) (Баланс (звіт про фінансовий стан) and № 2 Statement of financial performance (statement of comprehensive income) (Звіт про фінансові результати (звіт про сукупний дохід)), and

B) copies of annual financial statements: № 1 Balance sheet (statement of financial position) (Баланс (звіт про фінансовий стан))№ 2 Statement of financial performance (statement of comprehensive income) (Звіт про фінансові результати (звіт про сукупний дохід))№ 3 Statement of Cash Flows (Звіт про рух грошових коштів)№ 4  Statement of equity (Звіт про власний капітал) and notes to the financial statements (примітки до фінансової звітності).

Entities of a small business shall provide copies of shortened annual financial statements: form № 1-m “Balance Sheet” and form № 2-m “Statement of financial results”.

Entities that have been authorized in accordance with the law to conduct simplified accounting of income and expenses, provide a copy of financial statements in the manner prescribed by the legislation on the simplified accounting and reporting system.

Recipient (NRA, TSO, power exchange etc.) NEURC (03057, Kyiv, st. Smolenskaya, 19),  finstatement@nerc.gov.ua, the territorial subdivision of NEURC in the respective region.
Submission deadline By the 30th day of the month following the reporting quarter regarding monthly (please note that according to article 13 of the Law of Ukraine “On accounting and financial reporting in Ukraine” the reporting period for the preparation of financial statements is a calendar year. Interim financial statements are prepared based on the results of the first quarter, the first half of the year, nine months.

In addition, in accordance with the accounting policies of the enterprise financial statements may be prepared for other periods) and quarterly financial statements (A) and until March 5 of the year following reporting year regarding annual financial statements (B). If the reporting date falls on a non-working day, the deadline for providing copies is postponed to the first working day after the day off.

(A) by April 30, July 30, October 30 and January 30 for monthly and quarterly financial statements;
(B) until March 5 (for annual financial statements).

Frequency Quarterly (A) and yearly (B)
Form of submission (internet page, e-mail, original copy etc.) Financial statements are sent to the NEURC on paper at the address: 03057, Kyiv, st. Smolenskaya, 19 and in electronic form (PDF file) to the address: finstatement@nerc.gov.ua, as well as on paper to the territorial subdivision of NEURC in the respective region.
Applicable for Gas suppliers
Comments N/A

Data on the supply of natural gas to end-customers

(Standard) Information category / document to be submitted Data on the supply of natural gas to end-customers
Legal basis Para. 9 of the NEURC Regulation of 7th July 2016  № 1234 “On approval of the reporting forms of the NEURC on monitoring the natural gas market and instructions on their completion”
Legal reference and convenience translation According to para. 9 of the NEURC Regulation of 7th July 2016  № 1234 “On approval of the reporting forms of the NEURC on monitoring the natural gas market and instructions on their completion”, the gas suppliers shall submit the reporting form № 5 – NEURC-gas-monitoring (quarterly).
Recipient (NRA, TSO, power exchange etc.) NEURC 03057, Kyiv, st. Smolenska, 19
Submission deadline No later than the 20th day of the month following the reporting quarter
Frequency Quarterly
Form of submission (internet page, e-mail, original copy etc.) Form No. 5 – Report on Natural Gas Supplier Activities. Please see the convenience translation in English.

The form needs to be submitted to NEURC on paper and in electronic form (excel file by e-mail to the address: m5gas@nerc.gov.ua or through the online reporting service on the Unified State Portal of Administrative Services).

Applicable for Gas suppliers
Comments None

Security of supply

Storage obligation

(Standard) Information category / document to be submitted Storage obligation
Legal basis Order of Cabinet of Ministers of Ukraine of 12th August 2020 № 710 “On approval of the size of the security storage of natural gas for 2020”
Legal reference and convenience translation According to the Order of Cabinet of Ministers of Ukraine of 12th August 2020 № 710 “On approval of the size of the security storage of natural gas for 2020”, the security storage amount for 2020 is zero.
Recipient (NRA, TSO, power exchange etc.) GSO
Submission deadline N/A
Frequency N/A
Form of submission (internet page, e-mail, original copy etc.) N/A
Applicable for N/A
Comments Pursuant to part six of Article 12 of the Law of Ukraine “On the Natural Gas Market”, suppliers are obliged to create an insurance reserve of natural gas in the amount of not more than 10% of the planned monthly volume of natural gas supply to consumers for the next month. The size of the insurance reserve is set annually by the Cabinet of Ministers of Ukraine at the same level for all suppliers. The security storage amount for 2020 is zero.

Notification of each natural gas supply agreement, cross-border trading agreement above certain duration period

(Standard) Information category / document to be submitted Notification of each natural gas supply agreement, cross-border trading agreement above certain duration period
Legal basis N/A
Legal reference and convenience translation
Recipient (NRA, TSO, power exchange etc.)
Submission deadline
Frequency
Form of submission (internet page, e-mail, original copy etc.)
Applicable for
Comments Article 14 (6) of Regulation (EU) 2017/1938 of the European Parliament and of the Council of 25 October 2017 concerning measures to safeguard the security of gas supply and repealing Regulation (EU) No 994/2010 does not apply in Ukraine.

Operational / IT information

Data on quality of supply and other services

(Standard) Information category / document to be submitted Data on quality of supply and other services
Legal basis NEURC Regulation of 21st September 2017 №1156 “On  approval of the Minimum Standards and Requirements for the Quality of Consumer Service and Natural Gas Supply”
Legal reference and convenience translation NEURC Regulation of 21st September 2017 №1156 “On  approval of the Minimum Standards and Requirements for the Quality of Consumer Service and Natural Gas Supply
Recipient (NRA, TSO, power exchange etc.) NEURC (03057, Kyiv, st. Smolenskaya, 19), the territorial subdivision of NEURC in the respective region.
Submission deadline No later than 50 calendar days after the reporting quarter – i.e. by 20 May, 19 August, 19 November, 19 February
Frequency Quarterly
Form of submission (internet page, e-mail, original copy etc.) According to the NEURC Regulation of 21st September 2017 №1156 “On  approval of the Minimum Standards and Requirements for the Quality of Consumer Service and Natural Gas Supply the following forms shall be submitted:

1) a list of sources of information on the commercial quality of the supplier’s services in accordance with Annex 11 to these Standards and Requirements;
2) register of written appeals of the supplier’s consumers in accordance with Annex 12 to these Standards and Requirements;
3) a list of the supplier’s services in accordance with Annex 13 to these Standards and Requirements;
4) register of supplier services in accordance with Annex 14 to these Standards and Requirements;
5) information on indicators of commercial quality of natural gas supplier services (Annex 10) (the  information on the quality of supplier services)

Applicable for Gas suppliers
Comments None

Information on compliance with minimum standards and requirements for the quality of customer service in providing natural gas supply services and the amount of compensation paid for non-compliance with these standards and requirements

(Standard) Information category / document to be submitted Information on compliance with minimum standards and requirements for the quality of customer service in providing natural gas supply services and the amount of compensation paid for non-compliance with these standards and requirements
Legal basis Art. 4.8. of the NEURC Regulation of 21st September 2017 №1156 “On  approval of the Minimum Standards and Requirements for the Quality of Consumer Service and Natural Gas Supply”
Legal reference and convenience translation

According to art. 4.8. of the NEURC Regulation of 21st September 2017 №1156 “On  approval of the Minimum Standards and Requirements for the Quality of Consumer Service and Natural Gas Supply”, the supplier shall submit to the NEURC by 1st March of the year following the reporting year and publish on its official website information on compliance with minimum standards and requirements for the quality of customer service in providing natural gas supply services and the amount of compensation paid for non-compliance with these standards and requirements listed in Annex 16 to these Standards and Requirements.

Recipient (NRA, TSO, power exchange etc.) NEURC (03057, Kyiv, st. Smolenskaya, 19), the territorial subdivision of NEURC in the respective region, publication at the official web-site of the gas supplier
Submission deadline By 1 March of the year following the reporting year
Frequency Annually
Form of submission (internet page, e-mail, original copy etc.) Annex 16 to the Standards and Requirements on paper and in the electronic form
Applicable for Gas suppliers
Comments None

Any other information upon the request of the NRA (supply agreements, transport / storage agreements, etc.)

Any other information upon the request of the NRA (supply agreements, transport / storage agreements, etc.)

(Standard) Information category / document to be submitted Any other information upon the request of the NRA (supply agreements, transport / storage agreements, etc.)
Legal basis Only in the administrative proceedings
Legal reference and convenience translation
Recipient (NRA, TSO, power exchange etc.)
Submission deadline
Frequency
Form of submission (internet page, e-mail, original copy etc.)
Applicable for
Comments

Gas import by a resident and its further sale / transfer

Shipper pair registration

(Standard) Information category / document to be submitted Shipper pair registration
Legal basis TSO interconnection agreements
Legal reference and convenience translation TSO interconnection agreements
Recipient (NRA, TSO, power exchange etc.) TSO via I-platform
Submission deadline Before customs declaration and sending nominations
Frequency Once, before first physical delivery
Form of submission (internet page, e-mail, original copy etc.) I-Platform
Applicable for Gas importers (all entities, which can receive gas on Ukrainian border
Comments Please follow TSO instructions

Capacity booking

(Standard) Information category / document to be submitted Capacity booking
Legal basis Section XIX of the Gas Transmission System Code
Legal reference and convenience translation According to p. 15 of Section XIX of the GTS Code in order to obtain the status of an auction participant, the customer of transportation services is obliged to register free of charge on the auction platform in accordance with the instructions on how to access and operate the auction platform.
Recipient (NRA, TSO, power exchange etc.) TSO via the auction platform
Submission deadline Before customs declaration and sending nominations
Frequency before delivery
Form of submission (internet page, e-mail, original copy etc.) Auction platform
Applicable for Gas importers (all entities, which can receive gas on Ukrainian border
Comments To book transportation capacities(entry capacities), you need to join the auction platforms and pay for services.

Please follow TSO instructions 

Financial security

(Standard) Information category / document to be submitted Make financial security
Legal basis Charter 2 Section VIII of the Gas Transmission System Code
Legal reference and convenience translation Charter 2 Section VIII of the Gas Transmission System Code – in English
Recipient (NRA, TSO, power exchange etc.) TSO
Submission deadline The level of sufficient financial security must be provided by the Network User no later than three hours before the nomination deadline or three hours before the submission of the nomination.
Frequency Before delivery
Form of submission (internet page, e-mail, original copy etc.) Calculator; a form of bank guarantee
Applicable for Gas importers (all entities, which can receive gas on Ukrainian border)
Comments Please follow TSO instructions

Periodical customs declaration (IM40)

(Standard) Information category / document to be submitted Periodical customs declaration (IM40)
Legal basis p. 21 – 28 of the Resolution of the Cabinet of Ministers of Ukraine “On Issues Related to the Application of Customs Declarations” of May 21, 2012 № 450
Legal reference and convenience translation Gas importers shall send to their customs broker framework and individual contract. Then gas importer shall upload the received customs declaration into I-Platform.   Goods imported into the customs territory of Ukraine under the periodic customs declaration by pipeline transport may be released by the customs authority after registration of the periodic customs declaration.
Recipient (NRA, TSO, power exchange etc.) TSO (the declaration shall be uploaded into the I-Platform)
Submission deadline Before nomination
Frequency Before delivery
Form of submission (internet page, e-mail, original copy etc.) https://zakon.rada.gov.ua/laws/file/text/8/f379389n281.xls
Applicable for Gas importers (all entities, which can receive gas on Ukrainian border)
Comments Follow the instructions of your customs broker

Daily nomination

(Standard) Information category / document to be submitted Daily nomination (entry – import on Ukrainian border, exit VTP, UGS or distribution network)
Legal basis Section XI of the Gas Transmission System Code
Legal reference and convenience translation Section XI of the Gas Transmission System Code – in English
Recipient (NRA, TSO, power exchange etc.) TSO via I-platform
Submission deadline before delivery
Frequency before delivery
Form of submission (internet page, e-mail, original copy etc.) Please fill out the necessary fields in  I-platform
Applicable for Gas importers (all entities, which can receive gas on Ukrainian border)
Comments Please follow the TSO instructions

Additional customs declaration (IM40)

(Standard) Information category / document to be submitted Additional customs declaration (IM40)
Legal basis P. 26 of the Resolution of the Cabinet of Ministers of Ukraine “On Issues Related to the Application of Customs Declarations” of May 21, 2012 № 450

P. 2.4. of the Order of the Ministry of Finance 629 “On customs formalities on pipeline transport and power lines”

Legal reference and convenience translation By the 15th day of the month following each calendar month of movement of goods across the customs border of Ukraine under the periodic customs declaration, the declarant or his authorized person must:

1) submit an additional declaration (additional declarations) indicating the exact information about the goods moved across the customs border of Ukraine according to the periodic customs declaration in accordance with the declared customs regime during the relevant calendar month (NB! this document can be downloaded from I-Platform);

2) submit the documents required by law, necessary for the customs clearance of goods, except for documents submitted together with the periodic customs declaration (Framework and Individual contract, delivery and acceptance act;

3) to pay customs duties made during the movement or in connection with the movement of goods across the customs border of Ukraine (pay VAT).

Recipient (NRA, TSO, power exchange etc.) TSO (the declaration shall be uploaded into the I-Platform)
Submission deadline By the 15th day of the month following each calendar month of movement of goods across the customs border of Ukraine under the periodic customs declaration
Frequency After each delivery
Form of submission (internet page, e-mail, original copy etc.) According to the requirements of your customs broker
Applicable for Gas importers (all entities, which can receive gas on Ukrainian border)
Comments Follow the instructions of your customs broker

Commercial delivery and acceptance act between wholesalegas trader / gas supplier and wholesale gas buyer / customer

(Standard) Information category / document to be submitted Commercial delivery and acceptance act between wholesalegas trader / gas supplier and wholesale gas buyer / customer (if exit point VTP or distribution network. Delivery and acceptance act with underground gas storage operator, if the exit point was  UGS
Legal basis Chapter 7 Section III of the Gas Transmission System Code, art. 9 of the Law of Ukraine “On accounting and financial reporting in Ukraine”
Legal reference and convenience translation Primary and consolidated accounting documents may be drawn up in paper or electronic form and must have the following mandatory details unless otherwise provided by separate legislative acts of Ukraine:

  • the name of the document (form);
  • date of compilation;
  • the name of the enterprise on whose behalf the document was drawn up;
  • the content and scope of the business transaction, the unit of measurement of the business transaction;
  • positions of persons responsible for the implementation of the business transaction and the correctness of its design;
  • a personal signature or other data that allows identifying the person who participated in the transaction.
Recipient (NRA, TSO, power exchange etc.) Counterparty, TSO, SSO
Submission deadline N/A
Frequency After a month of delivery/ injection
Form of submission (internet page, e-mail, original copy etc.) Form in English and Ukrainian
Applicable for Gas importers (all entities which can receive gas on Ukrainian border)
Comments None

Gas purchase by a resident / non-resident on DAP and injection in customs warehouse mode

Shipper pair registration

(Standard) Information category / document to be submitted Shipper pair registration
Legal basis TSO interconnection agreements
Legal reference and convenience translation TSO interconnection agreements
Recipient (NRA, TSO, power exchange etc.) TSO via I-platform
Submission deadline Before customs declaration and sending nominations
Frequency Once, before first physical delivery
Form of submission (internet page, e-mail, original copy etc.) I-Platform
Applicable for Gas importers (all entities, which can receive gas on Ukrainian border
Comments Please follow TSO instructions

Capacities booking and payment

(Standard) Information category / document to be submitted Capacities booking and payment
Legal basis p. 4 section IX of the Gas Transmission System Code
Legal reference and convenience translation Capacity reservation is made automatically in the I-platform according to the nomination submitted
Recipient (NRA, TSO, power exchange etc.) TSO via the auction platform
Submission deadline Simultaneously with nomination
Frequency Before delivery
Form of submission (internet page, e-mail, original copy etc.) Please see the templates of invoices
Applicable for Gas importers (all entities, which can receive gas on Ukrainian border)
Comments None

Financial security

(Standard) Information category / document to be submitted Financial security
Legal basis Charter 2 Section VIII of the Gas Transmission System Code
Legal reference and convenience translation Charter 2 Section VIII of the Gas Transmission System Code – in English
Recipient (NRA, TSO, power exchange etc.) TSO
Submission deadline The level of sufficient financial security must be provided by the Network User no later than three hours before the nomination deadline or three hours before the submission of the nomination.
Frequency Before delivery
Form of submission (internet page, e-mail, original copy etc.) Calculator; a form of bank guarantee 
Applicable for Gas importers (all entities, which can receive gas on Ukrainian border)
Comments Please follow TSO instructions

Periodical customs declaration (IM74) import

(Standard) Information category / document to be submitted Periodical customs declaration (IM74) import
Legal basis P. 21 – 28 of the Resolution of the Cabinet of Ministers of Ukraine “On Issues Related to the Application of Customs Declarations” of May 21, 2012 № 450
Legal reference and convenience translation  Goods imported into the customs territory of Ukraine under the periodic customs declaration by pipeline transport may be released by the customs authority after registration of the periodic customs declaration.
Recipient (NRA, TSO, power exchange etc.) JSC “Ukrtransgaz”
Submission deadline Before delivery
Frequency Before delivery
Form of submission (internet page, e-mail, original copy etc.) Via I-Platform
Applicable for Gas importers (all entities, which can receive gas on Ukrainian border)
Comments None

Transit customs declaration (ТР81) to IM74

(Standard) Information category / document to be submitted Transit customs declaration (ТР81) to IM74
Legal basis P. 21 – 28 of the Resolution of the Cabinet of Ministers of Ukraine “On Issues Related to the Application of Customs Declarations” of May 21, 2012 № 450
Legal reference and convenience translation Amendments to the resolution of the Cabinet of Ministers of 21.05.12 № 461 “On approval of the list of goods imported into the customs territory of Ukraine and / or through the territory of Ukraine through transit and internal transit bodies to ensure the payment of customs duties “, adopted by the Cabinet of Ministers of Ukraine, May 27, 2020, provide for changes to the procedure for customs clearance of natural gas when placing it in the customs warehouse of JSC “Ukrtransgaz “.

The letter of the State Customs Service dated 24.04.2020 № 18-02 / 409 stipulates that when transporting natural gas to the customs warehouse, a customs declaration of the TR81 type (internal transit) is used.

From June 2020, for the placement of natural gas in the customs regime of the customs warehouse in the gas storage facilities of JSC “Ukrtransgaz”, customers of natural gas storage services in the customs warehouse of JSC “Ukrtransgaz” must simultaneously draw up periodic customs declarations (customs warehouse) and type TR 81 (internal transit).

Recipient (NRA, TSO, power exchange etc.) For non-residents of Ukraine, the GTS Operator of Ukraine draws up a periodic customs declaration type TR 81 (internal transit).
Residents of Ukraine draw up a periodic customs declaration type TR 81 (internal transit) independently.
Submission deadline Before delivery
Frequency Before delivery
Form of submission (internet page, e-mail, original copy etc.) Form of submission
Applicable for Gas importers (all entities, which can receive gas on Ukrainian border)
Comments The Customer must place the issued declarations on the information platforms of the GTS Operator and the Gas Storage Operator.

Daily nomination in I-Platform

(Standard) Information category / document to be submitted Daily nomination in I-Platform
Legal basis Section XI of the Gas Transmission System Code
Legal reference and convenience translation Section XI of the Gas Transmission System Code – in English
Recipient (NRA, TSO, power exchange etc.) TSO via I-platform
Submission deadline Before delivery
Frequency Before delivery
Form of submission (internet page, e-mail, original copy etc.) Please fill out the necessary fields in  I-platform
Applicable for Gas importers (all entities, which can receive gas on Ukrainian border)
Comments None

Delivery and acceptance act

(Standard) Information category / document to be submitted Delivery and acceptance act
Legal basis  Art. 9 of the Law of Ukraine “On accounting and financial reporting in Ukraine”
Legal reference and convenience translation Primary and consolidated accounting documents may be drawn up in paper or electronic form and must have the following mandatory details, unless otherwise provided by separate legislative acts of Ukraine:

  • the name of the document (form);
  • date of compilation;
  • the name of the enterprise on whose behalf the document was drawn up;
  • the content and scope of the business transaction, the unit of measurement of the business transaction;
  • positions of persons responsible for the implementation of the business transaction and the correctness of its design;
  • a personal signature or other data that allows identifying the person who participated in the transaction.
Recipient (NRA, TSO, power exchange etc.) The soft copy of Protocol shall be sent to the UTG via
email. The 4 hard copies shall be sent to the
UTG physical address by mail.
Submission deadline Before delivery
Frequency Before delivery
Form of submission (internet page, e-mail, original copy etc.) Protocol of natural gas delivery-acceptance during injection into gas storage facilities (customs warehouse) under the Agreement on natural gas storage (injection,withdrawal)  (Act_UA-EN.docx, Manual);

Protocol of natural gas delivery-acceptance during withdrawal from the gas storage facilities (customs warehouse) under the Agreement on natural gas storage (injection, withdrawal) (Act_UA-EN.docx, Manual);

Protocol of natural gas delivery and acceptance in UGSF of JSC “Ukrtransgaz”, that is placed in the customs regime of the customs warehouse (Act_UA-EN.docx, Manual).

Applicable for Gas importers (all entities, which can receive gas on Ukrainian border)
Comments None

Additional customs declaration to IM74

(Standard) Information category / document to be submitted Additional customs declaration to IM74
Legal basis p. 21 – 28 of the Resolution of the Cabinet of Ministers of Ukraine “On Issues Related to the Application of Customs Declarations” of May 21, 2012 № 450
Legal reference and convenience translation By the 15th day of the month following each calendar month of movement of goods across the customs border of Ukraine under the periodic customs declaration, the declarant or his authorized person must:

  1. submit an additional declaration (additional declarations) indicating the exact information about the goods moved across the customs border of Ukraine according to the periodic customs declaration in accordance with the declared customs regime during the relevant calendar month (NB! this document can be downloaded from I-Platform);
  2. submit the documents required by law, necessary for the customs clearance of goods, except for documents submitted together with the periodic customs declaration (Framework and Individual contract, delivery and acceptance act;
  3. to pay customs duties made during the movement or in connection with the movement of goods across the customs border of Ukraine (pay VAT).
Recipient (NRA, TSO, power exchange etc.) JSC “Ukrtransgaz”
Submission deadline By the 15th day of the month following each calendar month of movement of goods across the customs border of Ukraine under the periodic customs declaration
Frequency After delivery but before the change of customs regime
Form of submission (internet page, e-mail, original copy etc.) Form of submission
Applicable for Gas importers (all entities, which can receive gas on Ukrainian border)
Comments None

Contact information

NATIONAL ENERGY AND UTILITIES REGULATORY COMMISSION (NEURC)

Address: 03057 Kyiv, Smolenska Str., 19
Tel.: +380442047072
E-mail: box@nerc.gov.ua
www.nerc.gov.ua

MINISTRY OF ENERGY OF UKRAINE

Address: 01601, Kyiv, Khreshchatyk Str., 30
Tel.: +380442063845
E-mail: kanc@mev.gov.ua
www.mpe.kmu.gov.ua

STATE STATISTIC SERVICE OF UKRAINE

Address: Sh. Rustaveli, 3, Kyiv, 01601
Tel. +380442872422
E-mail: office@ukrstat.gov.ua
www.ukrstat.gov.ua

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