Тіньовий ринок пального набирає темп

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В умовах війни тіньовий ринок нафтопродуктів в Україні скоротився до найнижчого за останні роки рівня, але зараз знову починає рости. Про це в авторській колонці для «NV Бізнес» розказав голова Ради Нафтогазової асоціації України віцепрезидент ОККО Юрій Кучабський.

Так, за даними ОККО, три роки тому обсяг тіньової частки на ринку нафтопродуктів України складав 30%.

«Зараз, за нашими розрахунками, вона скоротилася орієнтовно до 10-11%», – зазначив Юрій Кучабський.

Кількість нелегальних заправок, яка колись доходила до тисячі, зі слів топменеджера ОККО, під час війни зменшилася до 100, а зараз зросла до 300. Проте «про оздоровлення галузі говорити зарано, адже сьогодні ми бачимо, що тіньовий ринок знову почав набирати темпи», додав він.

На тлі обіцяного державою повернення з 1 липня до ставок оподаткування пального, які діяли в Україні до повномасштабного вторгнення, Юрій Кучабський висловлює занепокоєння, оскільки, на його погляд, такий крок держави може мати зовсім інші наслідки порівняно з очікуваними.

«Зміни в податковій політиці мали б супроводжуватися додатковими зусиллями для запобігання тіньовим схемам», – каже він, нагадуючи, що з 2019 року в Україні запровадили систему електронного адміністрування реалізації пального й спирту етилового (СЕАРП), завдяки чому недобросовісним учасникам ринку стало складніше уникати несплати податків.

Коли розпочалася повномасштабна війна, закрився кордон із рф й білоруссю, що припинило потік в Україну компонентів для виготовлення контрафактного пального. Водночас, зазначає Кучабський, уряд тимчасово скасував акцизи на пальне, а ПДВ знизив до 7%, що дало додатковий ефект – підробляти нафтопродукти й торгувати контрафактом тіньовикам стало економічно невигідно.

Тож експерт вважає, що з поверненням із 1 липня до тих ставок оподаткування пального, які діяли до повномасштабного вторгнення, активізується й діяльність тіньового сегменту ринку – і «нам потрібно бути до цього готовими».

При цьому, переконаний віцепрезидент ОККО, держава має досить інструментів, аби запобігти потенційному тіньовому реваншу.

«Згадана вище система СЕАРП дає ґрунтовну аналітику руху нафтопродукту на всіх його етапах: від перетину кордону з Україною чи відвантаження з заводу – до реалізації на АЗС, з усіма проміжними епізодами перевантаження, перепродажу тощо. Достатньо пильно проаналізувати цей рух і можна виявити вузькі місця, де, ймовірно, відбувається ухилення від податків», – пояснює він.

Також, на його погляд, варто запровадити більш серйозний контроль за роботою електронно-касового обладнання на заправках. І «дієвим інструментом у цій ситуації може бути позбавлення ліцензій тих сервісних ІТ-компаній, які допускають стирання фіскального модуля».

Найголовніше ж, на чому акцентує Юрій Кучабський: аби не було викривлень у цифрах податкового навантаження (а ці цифри нещодавно навів голова парламентського фінансового комітету Данило Гетманцев, і розрив становить від 7 копійок до 3 грн на літр), держава має забезпечити єдині правила для всіх, які будуть підґрунтям здорової конкуренції.

«На нормальному ринку, де діють єдині правила для всіх, де здорова конкуренція, таких диспропорцій бути не може. Саме тому ми виступаємо за те, щоб підвищити ефективність адміністрування податків на ринку пального», – підсумував він.