On July 22, 2025, the draft Law "On Amendments to the Tax Code of Ukraine in Connection with the Adoption of the Law of Ukraine 'On Integrated Prevention and Control of Industrial Pollution'" was submitted to the President of Ukraine for signature.
What does the draft law provide for?
The draft law proposes, in particular, amendments to the Law of Ukraine No. 3817-IX (hereinafter – the Law), which governs, inter alia, the production and circulation of fuel. Specifically, Article 42 of the Law shall be supplemented with Parts 13 and 14, which establish that the average monthly salary accrued by a business entity holding a retail fuel license shall not be less than two minimum wages. As of today, this amounts to UAH 16,000.
For business entities whose all retail fuel outlets are located outside the administrative centers of regions, Kyiv and Sevastopol, at a distance of at least 50 kilometers, and whose retail areas do not exceed 500 square meters, the average monthly salary shall not be less than 1.5 times the minimum wage (UAH 12,000 as of today).
Procedure for calculating the average monthly salary
The average monthly salary accrued by a business entity shall be calculated based on the data from the tax reporting on the amounts of income accrued (paid) to individuals and the tax withheld therefrom, as well as the accrued single social contribution. The calculation is performed by dividing the total amount of accrued wages, payments for the first five days of temporary disability paid at the employer’s expense, and sickness benefits paid by the Pension Fund of Ukraine by the number of insured persons in the reporting period who received wages (excluding persons who received monetary allowances during the reporting period).
Liability for non-compliance
The establishment by the controlling authority during an inspection of a business entity's non-compliance with the average monthly salary requirements set out in Part 13 of Article 42 of this Law, for three consecutive full calendar months during the license validity period, and its recording in the inspection report, constitutes grounds for license revocation.
