Released 2 October 2026, this guidance clarifies the Classification of Economic Categories of Expenditures (KEKV) for budgetary institutions purchasing fuel for backup generators during martial law. The State Treasury Service confirms that fuel for generators falls under KEKV 2422 “Fuel and lubricants” (subcategory 2422-01 “Motor fuels”), not under capital expenditure codes. Misclassification risks treasury payment rejection and audit qualifications.
Key Takeaways
- Mandatory KEKV 2422-01: All gasoline, diesel, and liquefied gas purchases for stationary and mobile generators must be coded to 2422-01, with separate analytical accounting for generator-specific consumption.
- Procurement Documentation: Contracts and acceptance acts must explicitly reference “fuel for autonomous power supply during martial law” to justify the economic classification during State Audit Service reviews.
- VAT Recovery Nuance: Budget institutions can recover input VAT on fuel purchases only if the supplier issues a proper electronic tax invoice and the institution maintains separate VAT accounting per Treasury Order No. 345.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement