Sale of unlabeled alcohol through cash registers

Which alcoholic beverages will not be labeled with excise stamps from 2022?

Starting from January 1, 2022, wines (not sparkling) and fermented beverages with an ethyl alcohol content of 1.2% to 15% will not be subject to excise tax stamps, provided that the ethyl alcohol contained in such beverages is of fully fermented origin (Article 226.10 of the Tax Code). Such beverages are classified according to the Ukrainian Classification of Goods for Foreign Economic Activity in the following product categories: 2204 (except for 2204 10, 2204 21 06 00, 2204 21 07 00, 2204 21 08 00, 2204 21 09 00, 2204 22 10 00, 2204 29 10 00) and in the subcategories 2205 10 10 00, 2205 90 10 00, 2206 00 59 00, 2206 00 89 00. Also, test samples of alcohol up to three liters imported into Ukraine for research or testing purposes are not subject to excise stamps.

Which alcoholic beverages should continue to be labeled?

It is necessary to continue labeling with excise stamps:

• fortified wines (wines with added alcohol), regardless of alcohol content,
• wines and fermented beverages with a fermented alcohol content of more than 15%,
• sparkling wines,
• wines that are carbonated with carbon dioxide.

Be careful when selling alcoholic beverages that are not subject to labeling, as the list of such beverages is not long, unlike the fines for selling alcoholic beverages without an excise stamp. As a reminder, the sale of alcoholic beverages without an excise stamp of the established sample or with a counterfeit stamp is subject to a fine of 200% of the value of such goods, but not less than UAH 17,000.

How to sell alcoholic beverages that are not subject to labeling from 2022?

Starting from January 1, 2022, when selling alcoholic beverages, the mandatory requisite of a fiscal receipt must be printed on the cash register receipt: the digital value of the excise stamp barcode (series and number). If this requisite is missing, the entrepreneur faces a fine.
When selling alcoholic beverages with an excise stamp, the seller is obliged to scan such a stamp upon sale and display the information on the receipt. If an entrepreneur sells leftover goods that are no longer subject to labeling from January 1, 2022, he must still scan the excise stamp and print the digital value of the excise stamp barcode until he sells all leftover alcoholic beverages with excise stamps.
Art. 11 of Law No. 481 clearly states that alcoholic beverages produced or imported before the amendments to the labeling came into force are in circulation until they are fully sold within their shelf life. That is, if you sell alcoholic beverages that can be sold without an excise stamp from January 1, 2022, but which were purchased before that time, they must be sold under the old rules. The fine for violation of this rule is 100% of the value of the goods sold for the first violation and 150% of the value of the goods sold for subsequent violations.
Please note! It is strictly forbidden to remove excise stamps from the remains of alcoholic beverages, which may be sold without labeling from January 2022. Such a violation is punishable by a fine of 200% of the value of the goods sold, but not less than UAH 17,000, and revocation of the alcohol retail license.