The Law on Alcohol, Tobacco, and Fuel in Simple Terms: What a Store Owner Needs to Know

Law of Ukraine No. 3817-IX regulates the sale and storage of alcoholic beverages, tobacco products, liquids for electronic cigarettes, and fuel. For a regular retail store, the main issues covered by this Law are licenses, retail locations, product documentation, ECRs and PECRs, the buyer's age, prices, storage, and salary or income requirements.

Excise tax is regulated by the Tax Code of Ukraine. The general rules for using ECRs and PECRs are established by Law of Ukraine No. 265/95-VR, whose current version, as of the date of this article, is dated June 26, 2026. (Legislation of Ukraine)

This material is for informational purposes only. The type of license, tax status, and tax payment procedure applicable to a particular business should be verified with an accountant or lawyer.

Key Points at a Glance

Obtain a License Before Starting Sales

A regular retail store needs a license to sell alcoholic beverages, except for the statutory exemptions for table wines, as well as tobacco products and liquids for electronic cigarettes. Beer is also classified as an alcoholic beverage under this Law.

A separate retail license is issued for each trading location. For alcohol, the license fee also depends on the number of ECRs or PECRs registered at that address.

Retail licenses for alcohol, tobacco, and liquids for electronic cigarettes are issued for an indefinite period. Fees are paid quarterly in equal installments. The first payment must be made before obtaining the license.

In 2026, the minimum wage is UAH 8,647. This amount is used to calculate license fees. (Legislation of Ukraine)

For a retail location that does not qualify for the reduced rate applicable to villages and settlements:

The Law establishes lower rates for certain retail locations in villages and settlements. For alcohol, the fee is UAH 172.94 per quarter for each ECR or PECR; for tobacco and liquids for electronic cigarettes, it is UAH 108.09 per quarter per trading location. Before making a payment, check the territorial conditions specified in Article 52. The State Tax Service (STS) has published a separate table of license fees for 2026. (ch.tax.gov.ua)

Penalty

Retail sale of alcohol, tobacco, or liquids for electronic cigarettes without the required license: 200% of the value of goods sold, with a minimum penalty of 3 minimum wages.

In 2026, the minimum penalty is: 8,647 × 3 = UAH 25,941.

Legal basis: Articles 16, 23, 42, 52, and 73 of Law No. 3817-IX.
Official Text of Law No. 3817-IX

Pay the License Fee Before the New Quarter Begins

Obtaining an indefinite-term license is not enough. Regular payments must also be made.

The next quarterly installment must be paid before the beginning of the next quarterly period. After making the payment, the licensing authority must be notified, indicating the amount, budget revenue code, and the number and date of the payment instruction.

The licensing authority sends electronic reminders 90, 75, 60, 45, 30, and 15 days before the payment deadline. Nine days before the deadline, it also provides notice of the date on which the license may be terminated due to non-payment.

What to Do

Add quarterly license payments to your calendar. After making each payment, verify that the notification has been sent to the licensing authority.

Legal basis: Article 54 of Law No. 3817-IX.
Official Text of Law No. 3817-IX

Update Your License Details After Replacing an ECR or PECR

For licenses covering alcohol, tobacco, and liquids for electronic cigarettes, the state register contains the fiscal numbers of ECRs and PECRs operating at the trading location.

If these details change, the license holder must submit an application to update the information within 30 calendar days. This includes adding or removing an ECR or PECR.

Penalty

Sale of excisable goods through an ECR or PECR that is not listed in the relevant license holders' register: 200% of the value of goods sold through that ECR or PECR. The minimum fine is 8.5 minimum wages.

In 2026: 8,647 × 8.5 = UAH 73,499.50.

In Torgsoft

In «Software ECR Analytics», you can view receipts issued by active PECRs, check a document's fiscal number, identify the associated sale or return, and monitor whether the receipt has been sent to the tax authority's server.

This helps monitor PECR operations. The details of a specific PECR in the state licensing register must be checked separately.

Legal basis: Article 34 and Article 73, Part 2, Clause 23 of Law No. 3817-IX.
Official Text of Law No. 3817-IX

The general rules for using ECRs and PECRs are established by Law of Ukraine No. 265/95-VR.
Law of Ukraine No. 265/95-VR on ECRs and PECRs

Keep Documents for Every Batch of Goods

For stores selling alcoholic beverages, the Law expressly prohibits storing or selling goods whose receipt is not supported by a primary document.

When transferring goods between your own retail locations, an internal transfer document is required.

The same rule applies to tobacco products and liquids for electronic cigarettes.

In simple terms, the store must be able to establish which supplier provided the goods and which document confirms their receipt.

In Torgsoft

In «Warehouse → Incoming Invoice Register», you can view incoming invoices by period, supplier, recipient, and company.

To transfer goods between accounting locations, Torgsoft provides the «Internal Transfer» document.

The software helps maintain inventory records. Primary documents must be retained in accordance with legal requirements.

Legal basis: Articles 17 and 21 of Law No. 3817-IX.
Official Text of Law No. 3817-IX

Register a Separate Warehouse If You Store Goods at Another Address

If alcohol is stored directly in the store for which a retail license has been issued, that store does not need to be separately entered into the Unified Register of Storage Locations.

The same principle applies to tobacco products and liquids for electronic cigarettes.

If a store keeps additional stock at another address, that location must be entered into the Unified Register of Storage Locations in the cases specified in Article 39.

If the details of an already registered storage location change, an application to update them must be submitted within 10 business days.

Penalty

Storing alcohol, tobacco, or liquids for electronic cigarettes at a location that must be registered but is not listed in the register: 100% of the value of goods stored there, with a minimum penalty of 3 minimum wages.

In 2026, the minimum penalty is UAH 25,941.

Legal basis: Articles 17, 21, 39, and Article 73, Part 2, Clause 35 of Law No. 3817-IX.
Official Text of Law No. 3817-IX

Verify the Buyer's Age

Alcohol, beer, tobacco products, electronic cigarettes, and liquids for electronic cigarettes must not be sold to anyone under 18.

Employees under the age of 18 are also prohibited from selling these products.

If the seller is uncertain about the buyer's age, they must request a document confirming it. The Law allows a national passport, international passport, driver's license, another age-verification document, or an electronic copy of a document, including one available through Diia.

If the buyer refuses to show identification, the sale is prohibited.

What the Store Should Do

Give cashiers a simple rule: if there is any doubt about the buyer's age, request identification. If no identification is provided, do not sell the product.

Penalty

Violation of Article 71 requirements: 3 minimum wages. In 2026, this is UAH 25,941.

Legal basis: Article 71, Parts 1, 5, and 6, and Article 73, Part 2, Clause 24 of Law No. 3817-IX.
Official Text of Law No. 3817-IX

For Online Sales, Verify Age During Ordering and Delivery

Alcohol, tobacco, electronic cigarettes, and liquids for electronic cigarettes may be sold online subject to the conditions of Article 71, Part 9.

The store must complete three steps:

1. Verify that the buyer is at least 18 years old during checkout using an identification method prescribed by law.

2. Dispatch the goods for delivery from the licensed trading location.

3. Verify the buyer's age again when handing over the order, in accordance with Article 71.

The Law separately assigns responsibility for violations of age-verification requirements during delivery to the person carrying out the delivery.

Online stores must also take into account the Register of License Holders' Website Addresses maintained by the STS.

In Torgsoft

The available Torgsoft materials do not confirm the existence of a mechanism that independently performs the buyer age identification required by Article 71 during online ordering and the repeated age verification during delivery. Therefore, this article does not attribute such functionality to the software.

Legal basis: Article 71, Parts 9 and 10, and Article 73, Part 2, Clause 24 of Law No. 3817-IX.
Official Text of Law No. 3817-IX

Check Prices Before Running Promotions or Updating Price Lists

For alcoholic beverages, the Cabinet of Ministers establishes minimum retail prices. Products cannot be sold below the established minimum. Article 68 provides for an annual review of these prices.

A different principle applies to tobacco products and liquids for electronic cigarettes. The manufacturer or importer sets the maximum retail price, which is indicated on the packaging.

Before launching a promotion or changing prices in bulk, check that the final prices remain within the prescribed limits.

Penalty

Selling alcohol below the minimum retail price: 100% of the value of the goods calculated at the minimum price, with a minimum penalty of 2 minimum wages.

Selling tobacco or liquids for electronic cigarettes above the maximum price, taking into account the statutory retail excise tax: 100% of the value of those goods, with a minimum penalty of 2 minimum wages.

In 2026, 2 minimum wages: 8,647 × 2 = UAH 17,294.

Legal basis: Articles 67 and 68, and Article 73, Part 2, Clauses 25 and 26 of Law No. 3817-IX.
Official Text of Law No. 3817-IX

Current minimum prices for alcohol should be checked against Cabinet of Ministers Resolution No. 957 dated October 30, 2008, as amended. (Legislation of Ukraine)

Monitor Employee Salaries or Sole Proprietorship Income Every Month

This requirement applies to businesses holding retail licenses for alcohol, cider and perry, tobacco products, liquids for electronic cigarettes, or fuel.

The average monthly salary of employees must be at least 2 minimum wages.

In 2026:

8,647 × 2 = UAH 17,294.

For businesses whose every trading location meets the special territorial conditions specified in Article 42, the threshold is 1.5 minimum wages: 8,647 × 1.5 = UAH 12,970.50. (tax.gov.ua)

For Sole Proprietorships without hired employees, the Law establishes the same thresholds for total monthly taxable income. (Tax Knowledge Base)

If the required salary or income level is not maintained for three consecutive full calendar months, this constitutes grounds for terminating the license.

Legal basis: Article 42, Parts 13 and 14, and Article 46, Part 2, Clauses 49 and 50 of Law No. 3817-IX.
Official Text of Law No. 3817-IX

If You Sell or Store Fuel, Check the Separate Rules

A corresponding license is required for retail fuel sales.

There is an exception: fuel may be sold in consumer containers with a capacity of up to and including 5 liters without a wholesale or retail fuel trading license or a fuel storage license.

Fuel intended for personal business use may be stored without a license in consumer packaging, customer-owned containers, and returnable containers, including gas cylinders, provided that each container has a capacity of up to and including 60 liters.

If a product is classified as fuel under the Tax Code and the store handles larger quantities or uses a different sales method, the applicable rules must be checked separately before operations begin.

Legal basis: Articles 28 and 29 of Law No. 3817-IX.
Official Text of Law No. 3817-IX

What to Check in Your Business

1. Verify that you have a license for each category of excisable goods.

2. Check the addresses of all retail locations.

3. Compare the fiscal numbers of ECRs and PECRs with the licensing register.

4. Add quarterly license payments to your calendar.

5. Check incoming invoices and other documents for goods received.

6. Register separate storage locations where required by law.

7. Provide sales staff with clear instructions for verifying buyers' ages.

8. Check minimum and maximum prices before updating price lists.

9. Monitor the monthly employee salary or Sole Proprietorship income threshold.

Common Mistakes

1. Opening a new retail location and using another store's license.

2. Replacing a PECR without adding its fiscal number to the licensing register.

3. Keeping some alcohol or tobacco stock in a separate warehouse without checking whether that warehouse must be registered.

4. Accepting goods from a supplier without the required primary document.

5. Applying an alcohol discount without checking the minimum price.

6. Verifying an online buyer's age only during checkout.

7. Missing a quarterly license payment.

8. Failing to monitor the monthly employee salary or Sole Proprietorship income threshold.

Frequently Asked Questions

Does the License Need to Be Renewed Every Year?

No. Retail licenses for alcohol, tobacco, and liquids for electronic cigarettes are issued for an indefinite period. License fees are paid quarterly.

Can One License Cover Several Stores?

No. A separate retail license is issued for each trading location.

Does a Warehouse Located Inside the Store Need to Be Registered?

If a retail license is held, alcohol, tobacco, and liquids for electronic cigarettes may be stored at the licensed trading location without separately registering that address in the Unified Register of Storage Locations. For a warehouse at another address, check Article 39.

Does a Store Holding Only a Retail License Have to Submit the Monthly Report Under Article 72 by the 10th?

Part 3 of Article 72 requires this report from specified manufacturers and wholesale license holders. A regular store holding only a retail license is not included in that list. If the business also has another status, the requirement must be checked separately.

Can Alcohol and Tobacco Be Sold Online?

Yes, provided the conditions of Article 71, Part 9 are met. The buyer's age must be verified both when placing the order and when the goods are handed over.

What Should I Do If a Buyer Looks Younger Than 18?

Ask for an identification document confirming their age. If the buyer refuses to provide it, the sale must not proceed.

Is Having an Incoming Invoice in the Software Enough?

The software helps maintain goods receipt records. The business owner must also have a primary document confirming receipt of the goods.

What Will Change on November 1, 2026?

From November 1, 2026, the rules on electronic excise tax stamps and electronic product traceability will begin to apply to alcoholic beverages, tobacco products, and liquids for electronic cigarettes. Certain penalties under Article 73 related to the new system will also take effect on that date.

Since August 1, 2026, the system has been required to allow users to test its functionality using test data.

Goods bearing paper excise stamps that were produced in Ukraine or imported before November 1, 2026, may remain in circulation until May 1, 2028.

As of the date of this article, these rules are not yet in effect as mandatory labeling requirements. Before November 1, 2026, stores should recheck the Law, STS requirements, and the latest Torgsoft software instructions. (Legislation of Ukraine)

Sources

Law of Ukraine dated June 18, 2024, No. 3817-IX «On State Regulation of the Production and Circulation of Ethyl Alcohol, Alcohol Distillates, Bioethanol, Alcoholic Beverages, Tobacco Products, Raw Tobacco, Liquids Used in Electronic Cigarettes, and Fuel». Key articles for retail trade: 16, 17, 21, 23, 28, 29, 34, 39, 42, 46, 52, 54, 67, 68, 71, 72, and 73.
Official Text of Law No. 3817-IX

Law of Ukraine «On the State Budget of Ukraine for 2026» No. 4695-IX, Article 8: minimum wage of UAH 8,647. (Legislation of Ukraine)
Official Text of Law No. 4695-IX

Law of Ukraine No. 265/95-VR on the use of ECRs and PECRs. (Legislation of Ukraine)
Official Text of Law No. 265/95-VR

Tax Code of Ukraine No. 2755-VI: excise tax, definition of fuel, and other tax rules.
Tax Code of Ukraine

Next Step

Start by checking three things in your store: license validity and the quarterly payment, ECR or PECR registration in the licensing register, and documents for remaining stocks of excisable goods.

In Torgsoft, you can use «Software ECR Analytics», «Warehouse → Incoming Invoice Register», «Internal Transfer», and excise stamp management features for internal control.