Excisable goods: licenses, cash registers, e-Excise, and excise tax

Excisable goods in 2026: licenses, cash registers/software cash registers, e-Excise, excise tax, online sales, and fines

In 2026, the rules for handling excisable goods in Ukraine are primarily determined by Law No. 3817-IX, the Tax Code, the Law on Cash Registers, and subordinate acts regarding marking and reporting. The key change to start any compliance check with is this: as of January 1, 2025, the old Law No. 481/95-VR became invalid, and the basic act became the Law of Ukraine dated June 18, 2024, No. 3817-IX. The electronic traceability system and electronic excise stamps will mandatorily launch on November 1, 2026, and until then, the system is undergoing a test period. (Law of Ukraine)

Excisable goods in 2026 include, among others, alcoholic beverages, tobacco products, tobacco raw materials, liquids for electronic cigarettes, fuel, and other goods for which the Tax Code sets excise tax rates according to UKT ZED codes. It is the UKT ZED code that determines whether a product is excisable, as well as how to account for it, program it in cash registers, and tax it. (Law of Ukraine)

What licenses are required in 2026

Appropriate licenses are required for the production, import, export, wholesale, and retail trade of alcohol, tobacco products, e-cigarette liquids, and fuel. For retail trade, alcoholic beverages, cider and perry without added alcohol, tobacco products, e-cigarette liquids, and fuel are licensed separately. The cost of licenses is determined in multiples of the minimum wage established as of January 1 of the year in which the payment is made. (kherson.tax.gov.ua)

In 2026, the minimum wage is UAH 8,647 per month. Therefore, the annual fee for a retail license for alcoholic beverages is generally 1.5 times the minimum wage for each cash register registered at the trade location address, i.e., UAH 12,970.50. For trade in villages and settlements in cases specifically determined by law, a rate of 0.08 of the minimum wage is applied for each cash register, i.e., UAH 691.76. For the retail trade of tobacco products and e-cigarette liquids, the general rate is 0.35 of the minimum wage for each retail location, i.e., UAH 3,026.45, and for villages and settlements in cases provided by law, it is 0.05 of the minimum wage, i.e., UAH 432.35. For cider and perry without added alcohol, the rate is 0.15 of the minimum wage for each trade location, i.e., UAH 1,297.05. (Law of Ukraine)

For a retail alcohol license, it is important that payment is linked not to the "point" as a whole, but to all cash registers registered at the retail location address. The license application must specify the address of the retail trade place and the list of cash registers, books of settlement transactions, and settlement books used in this place. (kherson.tax.gov.ua)

Employee salary and sole proprietor income requirements

From October 1, 2025, business entities holding licenses for the retail trade of alcohol, cider and perry, tobacco products, e-cigarette liquids, and fuel are subject to requirements regarding the minimum amount of average monthly salary or total monthly taxable income. These requirements are directly linked to Parts 13 and 14 of Article 42 of Law No. 3817. (tax.gov.ua)

In 2026, the basic benchmark for such requirements is two minimum wages, i.e., UAH 17,294. For certain retail locations situated in villages and settlements or outside the administrative centers of regions, Kyiv, and Sevastopol under conditions determined by law, a level of 1.5 minimum wages is applied, i.e., UAH 12,970.50. Failure to meet these criteria within the period specified by law may become grounds for suspending the license. (Law of Ukraine)

Cash registers for selling excisable goods

The retail sale of excisable goods is carried out through hardware or software cash registers in compliance with special requirements for receipt details. For excisable goods, it is necessary to correctly program the name of the product, its price, quantity, and product subcategory code according to UKT ZED. For alcoholic beverages and tobacco products, details related to excise stamps and electronic receipt verification are also of significant importance. (Law of Ukraine)

For failing to conduct a settlement transaction through a cash register, conducting it for a partial amount, or failing to issue a settlement document, a financial penalty is applied: 100% of the transaction amount for the first violation and 150% for each subsequent one. For excisable businesses, this is one of the riskiest areas, as such violations are often discovered during actual inspections. (Law of Ukraine)

E-Excise and electronic marking from November 1, 2026

From November 1, 2026, the marking of alcoholic beverages, tobacco products, and e-cigarette liquids will be carried out according to electronic traceability rules: each product unit will have an electronic excise stamp with a unique identifier, and the graphic element of the stamp will be applied to each individual packaging unit. The marking procedure was approved by Cabinet of Ministers Resolution No. 890; technical requirements are set for DataMatrix, and the mandatory system launch is postponed until November 1, 2026. (Law of Ukraine)

For businesses, this means practical changes right now: manufacturers and importers need to prepare for registration in the electronic system, forming electronic stamps, and data exchange with the system; wholesale and retail sellers need to check the readiness of accounting, cashier software, code scanning, and internal processes for receiving and selling goods. From November 1, 2026, products without a proper electronic stamp graphic element, without activation in the system, or with a damaged code in cases specified by law, will be considered unmarked. (Law of Ukraine)

Excise tax in 2026: who pays

The 5% retail excise tax on the sale of alcohol and most other excisable goods at retail is retained. But for tobacco products, tobacco, industrial tobacco substitutes, and e-cigarette liquids, the retail seller is not the payer of this 5% excise tax: it is paid by manufacturers and importers. That is why a retail seller of tobacco does not submit an excise tax declaration solely due to the fact of retail sale of tobacco products if they have no other objects subject to excise taxation. (tax.gov.ua)

For cigarettes in 2026, increased rates revised by Law No. 4115-IX apply, and the minimum excise tax liability for UKT ZED codes 2402 20 90 10 and 2402 20 90 20 for 2026 is EUR 82 per 1,000 pieces. Furthermore, if the share of the total amount of excise tax liabilities on cigarettes for the previous year turns out to be less than 60% of the weighted average retail price, then from April 1 to December 31 of the current year, the rule on the minimum excise liability with a coefficient of 1.1 applies. (Law of Ukraine)

For the retail trade of tobacco products, it is also important to adhere to the maximum retail price rules. The tax authority explicitly clarifies that following the changes to Law No. 4115-IX, manufacturers and importers determine the retail sale price no lower than the minimum excise tax liability or the specific rate with established coefficients, and the retail seller must sell the product considering the current MRP requirements. (tax.gov.ua)

Online sales and delivery

The sale of alcohol over the Internet in 2026 is allowed only with a retail license. The same logic applies to tobacco products and e-cigarette liquids: the online channel does not cancel the requirement to have a proper license. (tr.tax.gov.ua)

For alcohol delivery to the end consumer, the settlement scheme is crucial. If payment is accepted by a courier service, the seller must have a wholesale license, and the courier service must have a retail alcohol license and a retail location with a trading area of at least 20 sq. m, equipped with a cash register. If payment is accepted by the seller themselves, they must have a retail license and their own retail location with a trading area of at least 20 sq. m, equipped with a cash register. (if.tax.gov.ua)

Sales restrictions: buyer's age, point of sale, mass events

Law No. 3817 directly prohibits the sale of alcohol, tobacco products, electronic cigarettes, liquids for them, and devices for consuming tobacco products without combustion to persons under 18 years of age, as well as by persons under 18 years of age. If the seller or delivery person has a doubt about the buyer's age, they are obliged to demand a document confirming the age, including an electronic document in the Diia app. (cv.tax.gov.ua)

Also prohibited is the sale of such goods in the premises and territories of educational and healthcare institutions, in children's or sports stores, in closed sports facilities, through vending machines, on self-service shelves in cases specified by law, and tobacco products — individually, except for cigars. During mass events, local self-government bodies may restrict or prohibit the sale of alcohol. (cv.tax.gov.ua)

Single tax and excisable goods

For single tax payers, there is a general restriction on the sale of excisable goods. At the same time, the Tax Code contains exceptions, particularly for the retail sale of beer, cider, perry, and table wines within the rules of the simplified system. Therefore, before launching an assortment on the single tax, it is necessary to check separately whether a specific product falls under the exception, or whether it moves the activity beyond what is permitted for the simplified system. (Law of Ukraine)

Grounds for license termination

A license can be terminated not only for trading without it, but also for violating license requirements. Among the risk grounds: failure to submit or submitting false information, failure to make a regular payment, violation of Article 42 of Law No. 3817 requirements regarding minimum sole proprietor income or average employee salary, as well as other grounds directly provided for in Article 46 of Law No. 3817. The tax service is already publishing decisions to terminate licenses in 2025–2026, meaning this mechanism is practically applied. (km.tax.gov.ua)

Fines and liability

Trading in excisable goods without a license, selling unmarked products, violating rules of sale to minors, violating cash register requirements, and other violations may result in financial sanctions under Law No. 3817, tax fines, administrative liability under the Code of Administrative Offenses, and in some cases, confiscation of goods. Under Article 156 of the Code of Administrative Offenses, significant administrative fines with confiscation of trade items and proceeds are provided for violating the rules of trading in alcohol and tobacco, including sale to minors. (Law of Ukraine)

What an entrepreneur should check before starting or continuing work in 2026

An entrepreneur or company working with excisable goods in 2026 must simultaneously check seven blocks: whether they have the right license for the specific activity; whether the number of trade locations and cash registers has been correctly determined for fee calculation; whether cash register settings meet UKT ZED and receipt details requirements; whether the minimum salary or income criterion is met; whether restrictions on age, place, and method of sale are observed; whether the price of tobacco products complies with MRP rules; and whether the business is ready to launch e-Excise starting November 1, 2026. Most verification risks arise precisely at the intersection of these requirements. (zt.tax.gov.ua)

How to sell excisable goods in Torgsoft?

For the correct sale of excisable goods (alcohol, tobacco, etc.) in the Torgsoft program, preliminary database setup is required, as legislation mandates the mandatory fiscalization of such sales, transmission of UKT ZED codes, and scanning of excise stamp barcodes.

Below is a step-by-step instruction on configuring and selling excisable goods.

Step 1. Configuring the "Product type"

First, you need to configure the category (type) of the product to which the excisable goods belong:

Step 2. Configuring the "Product card"

For each specific excisable product, you need to specify its particular data:

Step 3. Sales process (realization)

The sale of excisable goods takes place in standard mode:

Step 4. Payment and printing the fiscal receipt

Once the goods and stamps are added to realization, click Pay. Since the product is marked "Fiscal", the program will send data to your hardware fiscal registrar or software cash register (Torgsoft pRRO). The excise stamp codes will be automatically printed on the fiscal receipt (before or after the product name, depending on your cash register model).

Additional features

Official sources

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