President of Ukraine Volodymyr Zelenskyy signed a law postponing the full launch of the eExcise system. It was officially published in the Holos Ukrainy newspaper, so the mandatory introduction of electronic traceability for alcohol and tobacco products is postponed until 1 July 2027, UNN reports.
Details
On 13 October, the Verkhovna Rada adopted Draft Law No. 15532 "On Amendments to the Tax Code of Ukraine and Certain Other Legislative Acts of Ukraine Regarding the Postponement of the Deadlines for Introducing Electronic Traceability of the Circulation of Alcoholic Beverages, Tobacco Products and Liquids Used in Electronic Cigarettes," which provides for postponing the full launch of the eExcise system until 1 July 2027.
On 23 October, the document was signed by President of Ukraine Volodymyr Zelenskyy, and on Monday, 26 October, the draft law was published in the parliamentary newspaper Holos Ukrainy.
What is the reason
Explaining the postponement of the system's launch until 1 July 2027, the Ministry of Digital Transformation stated that businesses had been given additional time to prepare for the launch of eExcise. "This is a balanced technical decision, given the security challenges of martial law," the Ministry of Digital Transformation emphasized.
The State Tax Service also noted that postponing the deadlines gives producers and importers of excise goods additional time to prepare IT systems, configure cash-register and accounting equipment, and integrate with the state electronic system.
What comes next
The Ministry of Digital Transformation promises to develop, "together with businesses," a "step-by-step plan for implementing the system with clear deadlines for each stage."
As noted by the Ministry of Digital Transformation, registration of economic operators will run from 1 January to 1 April 2027. "But there is no need to wait until 2027—the technical preparations are already underway. The Sandbox is open to companies—a special testing environment where they can connect their own accounting programs in advance, configure points of sale, and test processes without any legal or financial risks," the ministry stated.
The tax authorities listed what is important for businesses:
- until 1 July 2027, a transitional period will be in effect to complete technical and organizational preparations;
- until that date, excise goods will be marked with paper excise tax stamps under the current rules;
- until 30 June 2027, the electronic system will operate in test mode;
- business entities are required to register in the electronic system as economic operators: by 1 April 2027—those that, as of 1 January 2027, hold licenses for the production and circulation of alcoholic beverages, tobacco products and liquids used in electronic cigarettes; no later than 1 April 2027—those that obtained the relevant licenses between 1 January and 20 March 2027; before commencing this type of activity—those that obtained such licenses from 21 March 2027;
- The State Tax Service will continue its awareness-raising efforts, testing of electronic services, and provision of consultations for taxpayers.
Additional information
In October 2024, the Cabinet of Ministers adopted documents for the operation of the eExcise system, which is intended to help combat the shadow market for alcohol and tobacco. The system will make it possible to verify the legality of products through "Diia" and simplify the process of obtaining excise stamps for businesses.
In December 2025, the Verkhovna Rada of Ukraine extended the testing period for the eExcise system until 12 October 2026; the system was expected to launch on 1 November.