Starting from January 1, 2025, Ukraine will introduce a new licensing procedure for the sale of fuel, alcoholic beverages, tobacco products and e-cigarette liquids. For retailers, the license fee will be paid quarterly in equal installments, while for wholesalers it will be paid annually.
The State Tax Service has already published the amount of payments for 2025, UNN reports.
Details
On July 27, 2024, the Law of Ukraine “On State Regulation of Production and Turnover of Ethyl Alcohol, Alcohol Distillates, Bioethanol, Alcoholic Beverages, Tobacco Products, Tobacco Raw Materials, E-Liquids Used in Electronic Cigarettes and Fuel” came into force, which changes the procedure for issuing licenses for retail trade in alcoholic beverages, tobacco products, and e-cigarette liquids.
These changes apply to both new licenses and renewals of existing ones.
Entrepreneurs should keep in mind that until the end of 2024, licenses will be issued and renewed under the old rules provided for by the Law of Ukraine No. 481/95-VR “On State Regulation of Production and Circulation of Ethyl Alcohol, Alcohol Distillates, Alcoholic Beverages, Tobacco Products, Liquids Used in Electronic Cigarettes and Fuel”.
The cost of the license will remain the same as set forth in Article 15 of the Law. Business entities applying for the issuance or renewal of existing licenses must provide the relevant documents on the payment of the next installment.
Рада схвалила підвищення акцизу на цигарки з наступного року: скільки коштуватимуть 04.12.24, 12:40
In particular, the Main Department of the State Tax Service in Kyiv informs that the issuance or renewal of existing licenses for excisable goods that provide for quarterly payment will be accepted in the future only upon payment of a quarterly payment with the relevant payment documents attached to the applications.
It is also worth noting that starting from January 1, 2025, such licenses will be granted for an unlimited period of time, and the fee for them will be charged in equal quarterly installments.
In addition, entrepreneurs are obliged to ensure the payment of the next annual fee or quarterly part of the annual fee for the granted license before the beginning of each subsequent annual (quarterly) period and notify the relevant licensing authority of the next payment for the license in paper or electronic form in the manner specified by the budget revenue classification code, the amount of payment made, the number and date of the payment instruction confirming the payment of the annual fee or quarterly part of the annual fee for the relevant license.
Новий акциз на пальне і підвищення податків. Що буде з цінами на АЗС29.07.24, 09:28