Tax and accounting insights for Ukraine
22.04.24
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The authorities are close to an electronic excise tax stamp

Danylo Hetmantsev, Chairman of the Tax Committee of the Verkhovna Rada of Ukraine, writes that another stage has been passed on the way to the introduction of an electronic excise tax stamp.

He reminded that last year the Verkhovna Rada adopted the Law of Ukraine dated 29.06.2023 No. 3173-IX "On Amendments to the Tax Code of Ukraine and Other Laws of Ukraine in connection with the introduction of electronic traceability of the circulation of alcoholic beverages, tobacco products and liquids used in electronic cigarettes", which introduces an electronic excise tax stamp and electronic traceability of the circulation of alcoholic beverages and tobacco products, liquids used in electronic cigarettes starting in 2026.

For almost a year, the Ministry of Digital Transformation of Ukraine has been developing and finally published on its official website technical requirements for the functioning of the electronic system for the circulation of alcoholic beverages, tobacco products and liquids used in e-cigarettes.

They contain information on the purpose and goal of developing the Electronic System; the functionality to be provided by the Electronic System; the mechanism according to which payments are made in the Electronic System; the mechanism and principles of interaction between the eAccounts system and economic operators and government agencies; a list of desired components, etc.

For more information on the technical requirements, please follow the link.

Danylo Hetmantsev, Chairman of the Tax Committee of the Verkhovna Rada of Ukraine

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