{"id":668982,"date":"2025-09-08T18:58:49","date_gmt":"2025-09-08T15:58:49","guid":{"rendered":"https:\/\/eba.com.ua\/?p=668982"},"modified":"2025-09-09T12:58:30","modified_gmt":"2025-09-09T09:58:30","slug":"alkogolnyj-i-tyutyunovyj-rynok-pid-zagrozoyu-biznes-napolyagaye-na-vidterminuvanni-eaktsyz","status":"publish","type":"post","link":"https:\/\/eba.com.ua\/en\/alkogolnyj-i-tyutyunovyj-rynok-pid-zagrozoyu-biznes-napolyagaye-na-vidterminuvanni-eaktsyz\/","title":{"rendered":"[:ua]\u0410\u043b\u043a\u043e\u0433\u043e\u043b\u044c\u043d\u0438\u0439 \u0456 \u0442\u044e\u0442\u044e\u043d\u043e\u0432\u0438\u0439 \u0440\u0438\u043d\u043e\u043a \u043f\u0456\u0434 \u0437\u0430\u0433\u0440\u043e\u0437\u043e\u044e: \u0431\u0456\u0437\u043d\u0435\u0441 \u043d\u0430\u043f\u043e\u043b\u044f\u0433\u0430\u0454 \u043d\u0430 \u0432\u0456\u0434\u0442\u0435\u0440\u043c\u0456\u043d\u0443\u0432\u0430\u043d\u043d\u0456 \u0435\u0410\u043a\u0446\u0438\u0437\u0443[:en]Alcohol and tobacco markets at risk: businesses call for postponement of e-Excise[:]"},"content":{"rendered":"

<\/p>\n

Member companies of the European Business Association, representing the tobacco, alcohol, and retail sectors, are strongly urging the Government and the Verkhovna Rada to postpone the implementation of the e-Excise system by at least 10 months.<\/strong><\/p>\n

According to Ukraine\u2019s Law No. 3173-IX<\/a>, the Electronic System for the circulation of alcoholic beverages, tobacco products, and e-cigarette liquids is scheduled to launch on 1 January 2026. However, as of today, the system\u2019s functionality remains fragmented and far from being fully operational.<\/p>\n

Full testing of the e-Excise system was supposed to begin on 1 March 2025. Yet, not all secondary legislation regulating the system\u2019s operation has been adopted, and software development is significantly delayed.<\/p>\n

Effectively, the testing period is reduced to just two months instead of the legally stipulated ten months. According to the business timeline provided by the Ministry of Digital Transformation, the Electronic System will only be ready for full-scale testing from November 2025, and the offline application, a critical component, will be available only from 1 January 2026, the date when the system is already supposed to be operational.<\/p>\n

The possibility of comprehensive testing of the Electronic System for at least ten months is crucial for preparing businesses for the new excise product traceability model. Market operators need sufficient time to adapt internal processes, integrate the required IT solutions, and conduct testing at all stages of the movement of excisable products, from producer or importer to consumer.<\/p>\n

From the beginning of next year, companies will be prohibited from importing excisable products with paper excise stamps or marking goods with them in Ukraine. Market participants have the last opportunity to order paper excise stamps by 8 October 2025 (two months before their receipt). There is also a risk that most importers will not manage to bring products into Ukraine with paper stamps, which they are expected to receive in December 2025.<\/p>\n

Businesses have repeatedly raised this issue during working meetings and in public communication with government authorities, but it has yet to receive adequate attention. The alternative solution proposed by some state agencies, parallel operation of the e-Excise system alongside ordering and using paper excise stamps in the first half of 2026, is administratively complex and does not solve the problem, creating significant technical, logistical, financial, and legal risks for legitimate market operators.<\/p>\n

Responsible businesses fully support the introduction of the electronic excise stamp and share the state\u2019s strategic goal of combating the shadow market, particularly through digitalisation of excise tax control. However, the current infrastructure for implementing e-Excise is inadequate, and launching it without proper preparation could lead to widespread disruptions for companies, reduced state budget revenues, and market destabilisation.<\/p>\n

Therefore, due to the system\u2019s technical unpreparedness, legislative amendments must be adopted by 1 October 2025 to postpone the launch of e-Excise and extend the Electronic System\u2019s testing period by at least 10 months<\/strong> (including the offline application, integration with POS\/online cash registers, and the full circulation cycle of products).<\/p>\n

If businesses are deprived of a full, legally mandated testing period for the Electronic System once all its components are ready, serious risks may arise for the excise goods market:<\/p>\n