The temporary fuel subsidy for transport companies and work machine companies is aimed at companies that operate in transport of goods or passengers on roads or that use work machines that run on fuel oil in their business operations.

Foundations and associations with business activities can also apply for the support. The size or type of the company has not been restricted.

The application period started on 1 November 2022 at 9.00 and ended on 30 November 2022 at 16.15.

1. The company has a business ID
2. The company had valid transport licence or taxi transport license on 1 February 2022 or it is registered in the transport register as a goods transport operator using light equipment
3. The company had a vehicle in transport use on 1 February 2022, the intended purpose of which is stated as use subject to licence in the transport register.

1. The company has a business ID
2. The company had a work machine or machines running on fuel oil available in the time frame from 1 February to 30 April 2022, excluding hand-held machines.

The fuel subsidy for transport companies compensates for 5 % of fuel or electrical energy costs (without VAT) purchased during the subsidy period (from 1 February to 30 April 2022) and used for transport purposes.

Electricity transmission prices and electricity tax will not be compensated. The fuel subsidy also does not cover the cost of AdBlue.

The fuel oil subsidy for work machine companies compensates for 5 % of fuel oil costs (without VAT) purchased during the subsidy period (from 1 February to 30 April 2022) and used in work machines.

The compensation does not apply to costs accrued when transporting work machines, heating usage of fuel oil or the use of work machines in primary agricultural production, fisheries or aquaculture.

The maximum amount of fuel subsidy is EUR 400,000 per company or company group if the company belongs to a group. The minimum paid amount is € 250.

Any other subsidies granted under the European Union’s (EU) Ukrainian framework support programme (EU 2022/C 131 I/01) will be deducted from the subsidy. Also other public subsidies that were granted earlier will be deducted from the fuel subsidy if they concern the same costs.

The fuel subsidy for transport companies and work machine companies is part of the European Union’s (EU) Ukrainian framework support programme (EU 2022/C 131 I/01). The maximum amount of fuel subsidy is EUR 400,000 per company or company group if the company belongs to a group. The State Treasury must ensure that this amount is not exceeded.

• The company is a financial institution or it’s main line of business is primary production, fisheries or aquaculture. The Act on Fuel Subsidy does not apply to these industries.
• The company has not been entered in the prepayment register.
• The company has failed to file a tax return.
• The company has tax liability information entered in the tax liability register.
• Recovery proceedings has collected unpaid taxes from the company.
• The company has been declared bankrupt or is the subject of bankruptcy proceedings.
• The company is undergoing debt restructuring, or it has a case pending at a court of law concerning the debt restructuring.
• The company was in difficulties before the war in Ukraine (31 December 2021).