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Business welcomes Government decision on de-shadowing of excise goods

24/ 10/ 2025
  By Resolution No. 1320 of 22 October 2025, the Cabinet of Ministers of Ukraine approved the Procedure for the creation and maintenance of a Register of web addresses of license holders engaged in the sale of beer (excluding non-alcoholic), alcoholic and low-alcohol beverages, tobacco products, electronic cigarettes, liquids used in electronic cigarettes, and devices for the consumption of tobacco products without combustion through electronic commerce (via remote communication means or online shops). Experts of the EBA have continuously communicated with government representatives at sectoral meetings, events, and forums, and have also sent appeals to state authorities and the Verkhovna Rada Committee on Finance, Tax and Customs Policy regarding the need to adopt the relevant regulatory acts in order to implement the requirements of Paragraph 7 of the Transitional Provisions of Law No. 3817-IX. Member companies of the EBA emphasise that the adoption of the Resolution will have a positive impact on combating the illegal online market for excise goods, help create fair conditions for all market participants, and ensure additional budget revenues. The business community reminds that, under the requirements of Law No. 3817-IX, the State Tax Service of Ukraine is obliged to monitor the internet to identify websites, URLs, domain names, IP addresses, mobile applications, and network addresses that facilitate the sale of alcoholic beverages, tobacco products, electronic cigarettes, refill containers, liquids used in electronic cigarettes, and devices for the consumption of tobacco products without combustion in violation of this Law. The next step expected by the business is the adoption of an Order by the Ministry of Finance of Ukraine, which will approve the Procedure for submitting information on web addresses of excise goods sales websites. According to business representatives, this Order has already been drafted and must undergo the state registration procedure.

By Resolution No. 1320 of 22 October 2025, the Cabinet of Ministers of Ukraine approved the Procedure for the creation and maintenance of a Register of web addresses of license holders engaged in the sale of beer (excluding non-alcoholic), alcoholic and low-alcohol beverages, tobacco products, electronic cigarettes, liquids used in electronic cigarettes, and devices for the consumption of tobacco products without combustion through electronic commerce (via remote communication means or online shops).

Experts of the EBA have continuously communicated with government representatives at sectoral meetings, events, and forums, and have also sent appeals to state authorities and the Verkhovna Rada Committee on Finance, Tax and Customs Policy regarding the need to adopt the relevant regulatory acts in order to implement the requirements of Paragraph 7 of the Transitional Provisions of Law No. 3817-IX.

Member companies of the EBA emphasise that the adoption of the Resolution will have a positive impact on combating the illegal online market for excise goods, help create fair conditions for all market participants, and ensure additional budget revenues.

The business community reminds that, under the requirements of Law No. 3817-IX, the State Tax Service of Ukraine is obliged to monitor the internet to identify websites, URLs, domain names, IP addresses, mobile applications, and network addresses that facilitate the sale of alcoholic beverages, tobacco products, electronic cigarettes, refill containers, liquids used in electronic cigarettes, and devices for the consumption of tobacco products without combustion in violation of this Law.

The next step expected by the business is the adoption of an Order by the Ministry of Finance of Ukraine, which will approve the Procedure for submitting information on web addresses of excise goods sales websites. According to business representatives, this Order has already been drafted and must undergo the state registration procedure.

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