Alcohol Excise Stamps: Verification, Fiscal Receipts, and Store Requirements

Before accepting an alcohol delivery, check the supplier’s documents and the labeling on every bottle. A paper excise stamp is required for beverages with an alcohol content above 8.5% ABV, except where legislation provides an exemption. For wine exempt from labeling, check the UKTZED code, alcohol content, and source of the alcohol together. Alcohol with a counterfeit stamp, incorrect labeling, or damage beyond the established limits must not be sold, stored, or transported. A store that resells finished beverages cannot attach a new paper stamp itself to correct such a delivery.

To sell alcohol, you need documents confirming its receipt, proper inventory records, a registered cash register (RRO/PRRO), and a license if one is mandatory for your product range. Enter the actual series and number of the stamp on every bottle sold in the fiscal receipt. Electronic labeling begins on November 1, 2026. A separate transition regime will apply to lawful paper-stamped stock: the paper-stamp detail will remain in receipts.

Which alcohol requires an excise stamp

Under paragraph 226.6 of the Tax Code of Ukraine, alcoholic beverages with an ethyl alcohol content above 8.5% ABV must be stamped unless they fall within the exemptions in paragraph 226.10. Beverages produced in Ukraine with an alcohol content of up to 8.5% ABV are not stamped.

A separate exemption applies to certain ordinary, meaning non-sparkling, wines and fermented beverages. All three conditions must be met at the same time to accept them without a stamp:

• The product must have an eligible UKTZED code—the code used to classify it for customs and tax rules.
• Its actual alcohol content must be above 1.2% ABV and no more than 15% ABV.
• All ethyl alcohol in the finished beverage must have been produced through fermentation. No alcohol may have been added.

This exemption covers commodity heading 2204, except codes 2204 10, 2204 21 06 00, 2204 21 07 00, 2204 21 08 00, 2204 21 09 00, 2204 22 10 00, and 2204 29 10 00. The list also includes subcategories 2205 10 10 00, 2205 90 10 00, 2206 00 59 00, and 2206 00 89 00.

Ask the supplier for information that lets you verify these conditions: the product code, alcohol content, and beverage characteristics. The name “wine” or the label “natural” alone is not enough to conclude that the product is exempt from stamping. Sparkling or fortified wine cannot automatically be treated as falling within this exemption.

Other exemptions concern special operations. These include supplies to duty-free shops under the specified conditions and imports of alcohol test samples for research, not intended for retail sale, in quantities of no more than 3 liters of each product. An ordinary store may not sell such unstamped samples or use duty-free rules for its own supplies.

Paragraph 227.1 of the Tax Code also provides for alcohol imports in tankers and other containers with a capacity above 5 liters without stamping, with tax paid before or during customs clearance. This is a special import rule. It does not exempt every large container from stamping and does not give a store general permission to bottle unstamped alcohol itself.

How to check a paper stamp when accepting a delivery

The store owner must designate an employee to check the alcohol before signing the acceptance documents. Give that employee a list of products that require a stamp and a separate list of documented exemptions.

1. Compare the delivery against the delivery note: supplier and recipient, beverage names, quantities, container volumes, and value.
2. Inspect the stamp on every bottle that requires one. Check how it is attached, whether its details are legible, and whether it is damaged.
3. Compare the type of stamp with the origin and category of the beverage.
4. Check doubtful stamps through the State Tax Service (STS) service. For a new supplier or an unfamiliar sample, arrange an additional check before accepting the batch.
5. Record discrepancies in a report: product name, number of bottles, delivery note details, stamp series and numbers, and the type of damage. Add photographs for correspondence with the supplier.
6. Accept for sale only products whose origin and lawful labeling have been confirmed.

What the stamp should show

For the sample described in Regulation No. 1251, check the stamp type designation, a four-letter series, a six-digit number, the month and year of manufacture, and the excise tax amount to three decimal places. A stamp on a domestically produced product also shows a two-digit regional index. The required details include the stamp purchaser’s information, a linear barcode, a QR code, and a holographic security element.

АВ means domestic alcohol, АІ means imported alcohol; ЛГП means liqueur and vodka products, and ВП means wine products. For this sample, the domestic liqueur and vodka stamp uses pink and lilac shades; the domestic wine stamp uses turquoise and orange; the imported liqueur and vodka stamp uses blue and yellow; and the imported wine stamp uses green and yellow. Lawful older samples may differ, so assess color together with the documents and the rules governing the relevant batch.

The stamp is attached to a bottle across the neck in a configuration shaped like the Cyrillic letters П or Г so it tears when the bottle is opened. On Tetra Pak packaging, the stamp is attached along the package axis on the top surface. The adhesive must hold the stamp so that it cannot be removed without damage.

The tax amount on the stamp must also correspond to the beverage. For Ukrainian alcohol, the calculation accounts for alcohol content, container capacity, and the rate in force on the bottling date. For imported alcohol, it accounts for alcohol content, container capacity, and the rate in force when the stamp was produced. If there is a discrepancy, ask the supplier to explain it and provide a calculation. Recalculating an older stamp using today’s rate without accounting for these dates is incorrect.

The amount shown on the stamp does not include the excise tax on retail alcohol sales. The accountant must separately account for the store’s taxes and how they appear on the receipt.

How to use the STS service

Scan the QR code on the paper stamp with a phone or open “Search for an Excise Stamp” in the STS Electronic Cabinet. If the QR code cannot be read, enter the stamp’s series, number, and production date manually. Keep leading zeros in the number and enter the series letters carefully.

The service shows the name and tax code of the entity to which the STS issued the stamp. This is the manufacturer or importer—the stamp purchaser. It may differ from your store’s wholesale supplier. Compare the result with the beverage’s origin and delivery documents. The checking process is described in the STS guidance on searching for an excise stamp.

The linear barcode on a paper stamp contains its series and number. The QR code also contains the stamp purchaser’s details and a link for verification. A QR code on a paper stamp does not make it an electronic e-excise stamp.

What damage makes alcohol unstamped

Paragraph 20 of Regulation No. 1251 sets specific criteria. Assess damage against those criteria: not every scratch has the same legal consequences.

A successful barcode scan does not remedy a violation if the stamp has damage from this list. In addition, alcohol is considered unstamped in the cases specified in paragraph 226.9 of the Tax Code, including a counterfeit stamp, incorrect application, use of a stamp not issued to the relevant manufacturer or importer, or an incorrect tax amount.

If you notice a problem during delivery, do not accept those bottles. Record discrepancies with the supplier before accepting the goods. If you find damage after the goods are already in the store, stop sales immediately, document the circumstances, and contact the supplier and the territorial STS office to determine the lawful next steps. Storing and transporting incorrectly stamped alcohol are prohibited, so marking it “for return” does not give general permission to leave it in the warehouse or transport it.

Do not reattach the stamp or replace it with a printout. Clauses 25–27 of Regulation No. 1251 on returning damaged stamps apply to stamp purchasers—manufacturers and importers. The condition that at least 60% of a stamp remain applies to that return procedure. It does not define the permitted condition of a stamp on a bottle sold by a store to a customer.

Can you sell alcohol with an older stamp

Under parts 18–19 of Article 62 of Law No. 3817-IX, a change in the stamp design does not automatically require all finished alcohol to be relabeled. Stamps of a previous design that have already been purchased may be used in production until they are fully used, and lawfully stamped beverages may remain in circulation until sold within their shelf life. Separate deadlines apply to the transition to e-excise, as described below.

The stamp’s production date is not, by itself, the beverage’s expiration date. Check the batch documents, shelf life, and condition of the labeling. An older design does not remedy counterfeiting, incorrect application, or damage beyond the established limits.

For an older stamp without a linear barcode, make sure its actual series and number are entered in the cash register software. The STS expressly requires entering these details for earlier samples without a barcode in its guidance on mandatory fiscal receipt details. Paragraph 11 of Article 3 of the Cash Register Law requires the detail; it does not require a scanner as the only way to enter it.

Check previously stamped wine whose category is now exempt from stamping against the documents for the specific batch. If the bottle is lawfully in circulation with a paper stamp, enter its actual series and number in the receipt. The STS requires these details for all stamped alcoholic beverages, including those with older stamps without a barcode. The cashier must not use the settings for unstamped wine for such a bottle.

What the cashier must include in the fiscal receipt

For an alcohol sales transaction, the cashier uses a registered cash register (RRO) or software cash register (PRRO) programmed with the UKTZED product subcategory code, specific product name, price, and quantity. For a beverage with a paper stamp, the receipt must include its series and number—the detail in line 9 under Regulation No. 13.

Two identical bottles have different stamps. The cashier must enter the details for both, even if they are sold under one product line. The product’s barcode does not replace the stamp detail.

For alcohol lawfully sold without a stamp, the applicable requirements for the product name, UKTZED code, price, and quantity still apply. There is no nonexistent stamp code to enter.

Before completing the transaction, the cashier must compare the number of bottles, the number of stamps entered, and the purchase total. After changing settings, the owner or responsible employee must check an actual fiscal receipt: seller and store details, product information, stamps, taxes, payment, total, and fiscal details.

Some receipt form fields are completed only under specified conditions. For example, special details about alcohol content, volume, and the buyer’s passport in lines 10 and 28 are for duty-free shops. Payment terminal details in lines 12–17 are conditional on the terminal being connected to or combined with the RRO/PRRO. An ordinary store does not need to fill every field in the standard form mechanically.

Under paragraph 3 of Section I of Regulation No. 13, a document missing a detail that is mandatory for the relevant transaction is not accepted as a settlement document. Permissible inaccuracies in a product name that do not distort information about the transaction do not give general permission to omit the stamp detail.

License, premises, and store operating requirements

For an ordinary store, retail alcohol sales require the appropriate license, except for table wines. A general retail alcoholic beverage license also permits the sale of cider and perry without added alcohol without a separate license for those beverages.

Check the licensing exemption for table wines separately from the stamping exemption. They have different conditions. Small producer exemptions also do not extend to an independent store that resells the producer’s beverages.

Before starting sales, the owner must check the trading location’s address and the details of each RRO/PRRO in the state register of licensees. Installing cash register software does not replace state registration of an RRO/PRRO or the entry of required details in that register.

The sales area of a location selling alcohol must be at least 20 m². An exception applies to locations selling beer and/or cider and perry without added alcohol, and/or fermented beverages made exclusively by natural fermentation of fruit, berry, or fruit-and-berry juices, with an alcohol content of no more than 8.5% ABV and no added alcohol. If the store expands its product range, check the floor area again.

How to pay for a license

Retail licenses are issued for an unlimited term. The fee is paid in equal quarterly installments. The calculation uses the minimum wage established on January 1 of the year in which payment is made.

• For a general alcohol license, the annual fee is 1.5 minimum wages for each individual RRO/PRRO at the trading location, unless the location qualifies for the village or settlement rate.
• For locations in villages and settlements, the annual fee is 0.08 of the minimum wage for each RRO/PRRO. This rate does not apply to villages and settlements within city limits, or to locations outside settlements that are regional administrative centers, Kyiv, or Sevastopol within 50 km, if their sales areas exceed 500 m².
• For a separate license for cider and perry without added alcohol, the annual fee is 0.15 of the minimum wage for each trading location, regardless of its location.

Illustrative example: a store charged the city rate uses two RROs to sell alcohol. If the minimum wage for the relevant year is represented by M, the annual fee is 1.5 × M × 2 = 3 × M, and the quarterly installment is 3 × M ÷ 4 = 0.75 × M.

Make the first payment before obtaining the license. Make subsequent payments before the start of each following quarterly period. After paying, notify the licensing authority in paper or electronic form: state the budget revenue classification code, amount, payment instruction number, and date. Keep the payment instruction and proof of notification.

An STS reminder does not replace the store’s payment calendar. Failure to pay the next installment is grounds for terminating the license. For the period when a decision to terminate has already taken effect and is under appeal, Law No. 3817-IX provides a separate rule: no fee is charged and no further installments are due.

Monthly wages or sole proprietor income

The holder of an alcohol retail license must monitor average monthly wages accrued. The general threshold is two minimum wages established on January 1 of the reporting year. A lower threshold of 1.5 minimum wages applies if all retail locations are outside settlements that are regional administrative centers, Kyiv, and Sevastopol, at a distance of at least 50 km, and have sales areas of no more than 500 m².

The accountant calculates the indicator using the tax calculation data: total accrued wages, payment for the first five days of sick leave, and temporary disability benefits funded by the Pension Fund are divided by the number of insured persons to whom wages were accrued during the reporting period. Persons receiving service pay (грошове забезпечення) are excluded from this calculation.

For a sole proprietor (FOP) without employees, the requirement applies to total monthly taxable income: two minimum wages, or 1.5 under the same cumulative conditions concerning all trading locations, distance, and floor area. Failure to meet the threshold for three consecutive full calendar months during the license period, established by an inspection and recorded in a report, is grounds for terminating the license.

What sellers should keep in mind

Only people aged 18 or older may sell or buy alcohol. If a seller doubts a buyer’s age, the seller must ask for a passport, driver’s license, or another document confirming age. The law allows electronic copies, including in Diia. If the buyer refuses to show a document, the sale is prohibited.

Alcohol may not be sold by street hawking or from street vending trays, through vending machines, at locations not designated for such sales, on the premises or grounds of educational and healthcare institutions, except for the specified exception for restaurants on the grounds of sanatoriums. The ban also covers specialized children’s or sporting goods stores, the relevant departments of general stores, and indoor sports facilities, except for beer in plastic containers. The law allows alcohol sales from self-service shelves.

The owner must separately check local and wartime restrictions on sales at the store’s address, as well as decisions applying during mass events. Set the hours allowed for cashiers under the relevant official decision. This article does not set uniform sales hours for all stores in Ukraine.

Before offering a discount or promotion, check the applicable minimum retail price under Resolution No. 957. Alcohol may be sold in servings from an opened container for consumption on-site only by sellers with food-service establishment status and the proper license. An ordinary retail store license alone does not permit this.

Alcohol documents and inventory records

Before accepting a delivery, obtain a primary accounting document confirming the transfer of the alcohol to the store, such as a delivery note. For transfers between the owner’s stores or between a warehouse and a store, prepare an internal transfer document. A stamp on a bottle does not replace these documents: part 2 of Article 17 of Law No. 3817-IX prohibits storing or selling alcohol whose receipt is not confirmed by a proper document.

The holder of a retail alcohol license may store alcohol at the retail location without entering that location in the Unified Register of Storage Locations. This exemption does not apply to a separate warehouse. Before using a warehouse, check that it has been entered in the register and that there are lawful grounds for storing alcohol there.

If the store belongs to a sole proprietor

First determine whether the sole proprietor must keep inventory records under paragraph 12 of Article 3 of the Cash Register Law. An exception applies to sole proprietors who pay the single tax and are not registered VAT payers. It does not apply to those who sell technically complex household goods with warranty repairs, medicines and medical devices, or jewelry and household items made of precious metals and stones listed in that provision.

Separately check whether the sole proprietor may use the single tax system for the alcohol selected. Subparagraph 3 of subparagraph 291.5.1 of the Tax Code prohibits taxpayers in groups one to three from selling excisable goods, subject to specified exceptions. For sole proprietors, the alcohol exception covers retail sales of beer, cider without added alcohol, perry without added alcohol, and table wines. A beverage’s exemption from stamping does not expand this list.

If the sole proprietor must keep inventory records, they use the Form under Ministry of Finance Order No. 496:

• Enter the sole proprietor’s details and the name and address of the location for which records are kept. If stock exists on the date the duty to keep inventory records begins, make the first entry for it based on a self-prepared inventory listing product names, quantities, units of measurement, and values. Keep documents confirming receipt of alcohol together with the inventory records.
• Enter receipt details based on primary accounting documents before starting to sell the goods.
• Keep entries in chronological order and, for multiple stores, by each sales location as well.
• Attach primary accounting documents to the Form and document internal transfers.
• Record disposals under the Procedure’s rules, including returns to suppliers, internal transfers, destruction, loss, or use for the sole proprietor’s own needs. Do not transfer sales made through an RRO/PRRO to column 8.

The Form may be kept on paper or electronically. Documents and entries must be available in the store until the last unit of goods covered by the relevant document is disposed of. Group documents monthly in the order of the entries for subsequent storage. Selling the last bottle does not automatically give you the right to destroy the delivery note.

During an inspection, the sole proprietor or the employee actually selling the goods must provide the Form and primary accounting documents. If the originals are not in the store, copies may be provided, with originals presented before the inspection ends if needed. The electronic Form must be displayed in a way that allows it to be viewed and copied.

If a sole proprietor is exempt from general inventory record rules, documents confirming receipt of alcohol are still required under the specific requirement in Law No. 3817-IX.

If the store belongs to a legal entity

A legal entity keeps accounting records based on primary accounting documents under Article 9 of Law No. 996-XIV. The sole proprietor Form under Order No. 496 does not replace those records. Check the document’s name and date, the company on whose behalf it was prepared, the transaction details, quantities and units of measurement, the positions and surnames of responsible persons, and a signature or other data identifying them.

Paper and electronic documents are permitted if they meet legal requirements. Primary documents that software automatically creates in electronic form require an electronic signature or seal. During an inspection, the store must provide documents confirming the accounting and origin of goods in stock.

Scanning paper excise stamps in Torgsoft

Torgsoft supports work with paper stamps starting with version 2020.8.7. In “Product Management → Product Type,” add the dynamic attribute “Scan excise stamp” and enable it in the required product records. For a hardware RRO, activate the paid “Fiscal Printer Integration” feature; for a PRRO, activate the corresponding add-on feature at the required workstations.

The cashier scans the linear barcode on each bottle’s stamp; the product quantity must be a whole number. In “Settings → Parameters → Inventory,” you can select a uniqueness check within a document, product, or network. The program checks within a product by default. Printing depends on the model and driver: Datecs with Atlas supports up to six stamps per line item, Exellio up to eight; a PRRO prints stamps on separate lines before the product.

Compare the number of bottles and stamps before fiscalization: if there are fewer stamps, the quantity on the receipt will be reduced to match the number of stamps. In invoice mode, enter stamps separately using the “Excise Stamps” action; a warning about missing stamps does not block creation of a dispatch note. Details are in the “Excise Stamp Code” instructions. These settings apply to paper stamps. Do not fill in both an excise stamp and a separate product labeling code for the same product: Torgsoft documentation warns of errors from this combination. For e-excise, get confirmation from the developer that your program version supports electronic excise stamps and the required Electronic System processes, and check that your scanner can read DataMatrix.

Illustrative cash register check: a customer takes three bottles at UAH 210 each, and that price meets the applicable minimum prices. The total is 3 × UAH 210 = UAH 630. If only two stamps are entered and the fiscal receipt shows two bottles, its total will be UAH 420. The difference is UAH 210. Before completing the transaction, the cashier must resolve the discrepancy between the goods, stamps, and total.

Fines and risk of license termination

Different violations have different grounds and calculation methods. Fines under Article 73 of Law No. 3817-IX use the minimum wage as of January 1 of the year in which the violation is detected.

Illustrative example: for a violation involving paper stamps, the supervisory authority determined the value of the relevant goods to be UAH 20,000. The percentage portion of the fine is UAH 20,000 × 200% = UAH 40,000. The final amount is the greater of UAH 40,000 or three minimum wages as of January 1 of the year in which the violation was detected.

The absence of a mandatory stamp detail in a receipt is assessed together with Regulation No. 13 and the relevant elements of a violation under the Cash Register Law. The 100% and 150% rates are not universal fines for a physically damaged stamp. The territorial exemption from RRO liability under paragraph 14 of Section II of Law No. 265/95-VR does not cover violations of settlement procedures when selling excisable goods.

When a store can lose its license

Grounds related to this topic include failure to pay the next installment and selling alcohol without mandatory attached stamps, where established by an inspection and recorded in a report. Separate grounds concern unrecorded goods, RRO/PRRO, and wages or income:

• Storing or selling unrecorded alcohol: its volume exceeds 0.5% of the volume of alcohol sold the previous day according to all RROs/PRROs at that trading location. The volume is measured in units or liters. The fact must be recorded in an inspection report or in a court decision that has entered into force.
• A repeated sale within 365 calendar days through an RRO/PRRO not listed in the relevant register, or without using an RRO/PRRO: the fact must be established by an inspection and recorded in a report.
• Three or more fiscal receipts for excisable goods issued to customers during the period under inspection are missing from the RRO’s fiscal memory or the memory of its connected modem, or data on those receipts are missing from the fiscal server for a PRRO. The fact must be established by a factual tax inspection (фактична перевірка) and recorded in a report.
• Failure to meet the wage or income threshold for three consecutive full calendar months: the fact must be established by an inspection and recorded in a report.

Illustrative example of the volume threshold: all of the store’s cash registers sold 200 liters of alcohol the previous day. 0.5% of that volume is 200 × 0.005 = 1 liter. If an inspection finds 1.5 liters of unrecorded alcohol, the volume threshold is exceeded. This threshold does not permit storing smaller unrecorded stocks and does not remove other requirements or penalties.

The ground for license termination, the inspection report, and the STS decision are separate stages. Following an inspection, a decision is made no earlier than the eleventh working day after the report is sent. It takes effect on the second working day after the decision is sent to the taxpayer. For the other grounds discussed in this section, Article 46 provides for a decision within ten working days from the day after the relevant documents are received or the grounds for license termination are identified.

The owner may appeal a territorial authority’s decision administratively or in court; a decision by the central authority may be appealed in court. If the final appeal decision is in the taxpayer’s favor, the license is considered valid from the date of its termination. A single error in a receipt detail does not by itself mean the license is terminated immediately on the grounds listed above.

Transition to e-excise and sale of paper-stamped stock

An electronic stamp includes a graphic element in DataMatrix format. You need a configured scanning device that can read the relevant code. Check the compatibility of your existing scanner separately.

From November 1, 2026, paragraph 11 of Article 3 of the Cash Register Law will require the receipt to show the unique identifier or serial number of the electronic stamp. For ordinary sealed bottles, do not apply the rule that the detail may be entered only during the first sale of the contents: that rule concerns the special scenario of selling alcohol in servings from an opened container.

The transition regime for alcohol with paper stamps depends on the date it was produced in Ukraine or imported into Ukraine. The beverage must have been produced or imported before November 1, 2026. The date the store purchased it does not replace this condition. Ask the supplier for information that confirms the batch qualifies as paper-stamped stock.

Paragraph 17 of Section XIII of Law No. 3817-IX provides for circulation “until May 1, 2028” and withdrawal by the owner from circulation “from May 2, 2028” to apply electronic stamps. Plan stock sales in advance and account for shelf life. After relabeling under the established procedure, the goods return to circulation without an additional excise tax payment.

During the transition period for eligible paper-stamped stock, the previous Tax Code and Law No. 3817-IX requirements for paper-stamped goods remain in force, without the requirements concerning operation of the Electronic System. For 18 months from the date Law No. 3173-IX is brought into operation, receipts for this alcohol must show the series and number of the paper stamp, without an electronic-stamp detail.

Resolution No. 890 takes effect on November 1, 2026. It provides for the repeal of Regulation No. 1251, but clauses 25–27 and 29–32 concerning the relevant stamp return procedures remain in force until their repeal on May 1, 2027. This is a deadline for the stamp purchasers’ procedure, not for selling finished bottles. The purchasers of unused paper stamps return them; a store must not remove stamps from the alcohol it has received for this purpose.

What liability will apply to electronic batches

From November 1, 2026, Article 73 of Law No. 3817-IX provides for separate penalties:

• For relevant operations involving goods subject to electronic labeling without registering the economic operator in the Electronic System: 100% of the value of the relevant goods produced, sold, stored, or transported.
• For shipment without a proper AED—an electronic excise document: 10% of the value of the relevant goods.
• For receipt and storage without a proper AED: 10% of the value of the relevant goods, subject to statutory exceptions.
• For storing, transporting, or selling goods considered under the Tax Code to be unmarked with electronic stamps: 200% of their value, but no less than six minimum wages, subject to statutory exceptions.

An AED may be prepared in the Electronic System or created under the special rules in Article 56. For liability for receipt and storage, the law takes into account, among other things, notification of identified defects under Article 60 and storage of goods with redeemed electronic stamps for return to the manufacturer or importer. For goods with damaged graphic elements, an exception permits storage for such a return and transportation during the return. These rules must not be applied in advance to damaged paper stamps.

For violations under paragraphs 9, 10, and 39 of part 2 of Article 73 committed from November 1, 2026, through April 30, 2027, inclusive, 10% of the prescribed fine applies. For violations from May 1 through October 31, 2027, inclusive, 30% applies. The amount depends on the date of the violation, regardless of when it is detected or when the STS issues a decision. This reduction does not apply to the fine under paragraph 38.

Before working with electronic batches, the owner must designate people responsible for receiving goods, documents, and the cash register, check access to the Electronic System, and test DataMatrix scanning. Separately check the workflows for paper-stamped stock and electronically stamped bottles so the cashier enters the detail required for each specific product.

Official sources

• Tax Code of Ukraine No. 2755-VI: paragraphs 226.1–226.3, 226.6–226.7, 226.9–226.11; paragraph 227.1; subparagraph 3 of subparagraph 291.5.1.
• Cabinet of Ministers Resolution No. 1251 of December 27, 2010, on the production, storage, and sale of excise stamps and labeling of excisable goods: clauses 5, 20–22, and 24–27 of the Regulation.
• Law No. 3817-IX “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”: Article 1, part 1, paragraph 51; Article 16, parts 7–13; Article 17; Article 42, parts 13–14; Article 46, part 2, paragraphs 7, 22–23, 29, 32–33, 49–50, and parts 4–7; Article 52, part 1, paragraphs 1–2, and parts 4–6; Article 54; Article 62, parts 16–19; Article 71, parts 1–8; Article 73, part 1 and part 2, paragraphs 9–11, 13, 23–25, 35, 38–39; Section XII, paragraphs 1–2; Section XIII, paragraphs 15–17, 34–35.
• Law No. 265/95-VR “On the Use of Cash Registers in Trade, Food Service, and Services”: Article 3, paragraphs 11–12; Article 17, paragraphs 1 and 7; Article 20; Section II, paragraph 14.
• Ministry of Finance Order No. 13 of January 21, 2016, Regulation on the Form and Content of Settlement Documents: Section I, paragraph 3; Section II, paragraphs 2–8.
• Ministry of Finance Order No. 496 of September 3, 2021, Procedure for Sole Proprietors to Keep Records of Inventory: Section I, paragraphs 1–2; Section II, paragraphs 1–11.
• Law No. 996-XIV “On Accounting and Financial Reporting in Ukraine”: Article 9, parts 1–2.
• Cabinet of Ministers Resolution No. 957 of October 30, 2008, on Minimum Wholesale and Retail Prices for Certain Types of Alcoholic Beverages: paragraph 1 and appendix.
• Law No. 3173-IX on Introducing Electronic Traceability of Alcoholic Beverages, Tobacco Products, and Liquids for Electronic Cigarettes: Section II, paragraph 1; paragraph 4, subparagraph 2—amendments to paragraph 11 of Article 3 and new paragraph 13-1 of Section II of the Cash Register Law.
• Cabinet of Ministers Resolution No. 890 of July 16, 2025, on the Procedure for Labeling Alcoholic Beverages, Tobacco Products, and Liquids for Electronic Cigarettes: paragraph 3 of the Resolution; clause 11 of the Procedure; paragraph 1 of the list of resolutions being repealed.
• STS: checking a paper excise stamp through the electronic service.
• STS: entering a stamp’s series and number, including an earlier design without a barcode.