New rules for licensing alcohol and tobacco trade from 2025: how they will work
Kyiv • UNN
A new licensing procedure for the trade of excisable goods will be introduced in Ukraine from January 1, 2025.
From January 1, 2025, a new procedure for licensing the trade in fuel, alcoholic beverages, tobacco products and liquids for electronic cigarettes will be introduced in Ukraine. For retail trade, the license fee will be charged quarterly in equal parts, while for wholesale - annually. The State Tax Service has published the payment amounts for 2025, reports UNN.
Details
On July 27, 2024, the Law of Ukraine "On State Regulation of the Production and Circulation of Ethyl Alcohol, Alcohol Distillates, Bioethanol, Alcoholic Beverages, Tobacco Products, Tobacco Raw Materials, 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 liquids for electronic cigarettes.
These changes apply to both new licenses and the extension of existing ones.
Entrepreneurs should keep in mind that until the end of 2024, the issuance and extension of licenses will be carried out according to the old rules provided for by the Law of Ukraine No. 481/95-VR "On State Regulation of the 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 as defined in Art. 15 of the law. Business entities that submit applications for the issuance or extension of existing licenses must provide the relevant documents on the payment of the next installment.
In particular, the Main Department of the STS in Kyiv reports that the issuance or extension of existing licenses for excisable products, which provide for quarterly payment, will subsequently be accepted only subject to the payment of the quarterly payment alone, with the relevant payment documents attached to the applications.
Also, it is worth noting that from January 1, 2025, such licenses will be issued for an indefinite period, and the payment for them will be charged quarterly in equal parts.
In addition, entrepreneurs are obliged to ensure the payment of the next annual fee or quarterly part of the annual fee for the license provided before the beginning of each next annual (quarterly) period and to notify the relevant licensing authority of the payment of the next license fee in paper or electronic form in the manner specified, indicating the budget revenue classification code, the amount of the 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.
