UKT ZED Code on a Fiscal Receipt: When Is It Mandatory, How to Enter It Correctly, and What Penalties Apply?

When selling excisable goods through an ECR or PECR, the fiscal receipt must contain the product subcategory code under UKT ZED. This must be the code of the specific product at the subcategory level — 10 digits. The code should be taken from the supplier's documents confirming receipt of the goods and programmed for the relevant product before sales begin. The State Tax Service of Ukraine separately reiterated this requirement in August 2026.

A separate financial penalty applies for processing a payment transaction without properly programming an excisable product — 300 tax-free minimum individual incomes, or UAH 5,100. Alcoholic beverages are also subject to requirements concerning excise tax stamps. From November 1, 2026, the transition to an electronic traceability system for alcoholic beverages, tobacco products, and liquids used in electronic cigarettes begins, changing the rules for indicating excise stamps on receipts.

Which law requires the UKT ZED code on receipts?

The main requirement is established by paragraph 11 of Article 3 of Law of Ukraine No. 265/95-VR on the use of ECRs.

Businesses processing payment transactions when selling excisable goods must use an ECR or PECR in programming mode, specifying:

• the product subcategory code under UKT ZED;

• the product name;

• the product price;

• the product quantity.

Therefore, simply printing a generic name such as «beer», «cigarettes», or «alcohol» is not sufficient. Each specific excisable product must be correctly programmed in the checkout system.

The form of the fiscal receipt is established by the Regulation on the Form and Content of Settlement Documents, approved by Order No. 13 of the Ministry of Finance of Ukraine dated January 21, 2016. Following the amendments introduced by Ministry of Finance Order No. 601 dated November 22, 2024, the UKT ZED code remains a separate mandatory field of the fiscal receipt.

Which products require a UKT ZED code on the fiscal receipt?

The definition of excisable goods is established by the Tax Code of Ukraine. Under subparagraph 14.1.145, these are goods classified under UKT ZED codes for which the Code establishes excise tax rates.

The principal categories are listed in paragraph 215.1 of Article 215 of the Tax Code. Excisable goods include:

The complete list is determined not only by product names but also by the specific UKT ZED codes and tax rates established by paragraph 215.3 of the Tax Code.

Therefore, the product's UKT ZED classification must be checked before it is programmed.

How many digits must a UKT ZED code contain?

The fiscal receipt for an excisable product must show the product subcategory code.

Article 67 of the Customs Code of Ukraine establishes the following UKT ZED structure:

• 2 digits — product chapter;

• 4 digits — product heading;

• 6 digits — product subheading;

• 8 digits — product category;

• 10 digits — product subcategory.

Thus, when the ECR Law requires the product subcategory code, it refers to a ten-digit code.

For example, the entry 2203 identifies a product heading rather than a product subcategory. When fiscalizing excisable goods, the specific ten-digit subcategory code must be used.

Ukraine's current Customs Tariff was established by Law No. 2697-IX dated October 19, 2022, and has applied since January 1, 2023.

Where should a business owner obtain the correct UKT ZED code?

For goods purchased from a supplier, the code should first be checked against the documents confirming their receipt.

In its clarification dated August 18, 2026, the Main Directorate of the State Tax Service in Zakarpattia Oblast expressly stated that the UKT ZED code of excisable goods must be taken from the supplier's documents, and that the code on the fiscal receipt must correspond to the actual product sold and the information in its accompanying documents.

In practice, this means checking the following before sales begin:

• whether the UKT ZED code appears on the delivery note or other supplier documents;

• whether it corresponds to the actual goods received;

• whether codes for similar product variants have been confused;

• whether the code has been entered correctly in the inventory and checkout systems;

• whether it appears on a test or actual fiscal receipt.

It is risky to replace the supplier's code with an approximate code for another product. If the documents contain conflicting information, the correct code should be clarified with the supplier before the goods are sold.

Special case: selling draft beer

When selling draft beer, there is no need to invent a new code based on the number of liters purchased by the customer in a particular transaction.

The State Tax Service explains that if a seller receives beer in a 30- or 50-liter keg, for example, but sells 0.3 or 0.5 liters to a customer, the fiscal receipt must use the UKT ZED code from the supplier's delivery note for the beer received.

This matters because beer in containers of up to 10 liters and containers exceeding 10 liters may have different product subcategory codes. Dispensing beer to the final customer does not, in itself, mean that the seller must change the code under which the beer was received from the supplier.

Where exactly does the UKT ZED code appear on a fiscal receipt?

Paragraph 2 of Section II of Regulation No. 13 provides for the UKT ZED product subcategory code in line 7 of the fiscal receipt.

The Regulation also provides for other fields:

• line 7 — the UKT ZED product subcategory code;

• line 8 — the numeric value of the product barcode, where required by law or included at the taxpayer's discretion;

• line 9 — the numeric barcode value of the excise tax stamp on alcoholic beverages or, in cases established by law, the identifier or serial number of an electronic excise tax stamp.

At the same time, Regulation No. 13 states that the relative arrangement of text and data in settlement document templates is recommended rather than mandatory. Therefore, what matters is the presence of the correct mandatory field and its proper transmission as the corresponding receipt detail, rather than artificially appending the code to the product name.

How does the UKT ZED code differ from a regular product barcode?

These are different fields.

The UKT ZED code identifies the classification of goods under the Ukrainian Classification of Goods for Foreign Economic Activity.

A product barcode is used to identify a particular product in retail and inventory systems.

That is why fiscal receipt form ФКЧ-1 provides separate fields for them: line 7 for the UKT ZED code and line 8 for the product barcode.

The presence of an EAN code or another product barcode does not replace the UKT ZED code for excisable goods.

The UKT ZED code and the excise tax stamp are also different fields

When selling a stamped alcoholic beverage, the UKT ZED code alone is not sufficient.

Until October 31, 2026, inclusive, paragraph 11 of Article 3 of Law No. 265 required the numeric barcode value of the excise tax stamp — its series and number — to be specified when selling alcoholic beverages at retail.

Regulation No. 13 provides a separate line 9 for these details. Accordingly, a receipt for the relevant alcoholic product may contain:

1. the product's UKT ZED code;

2. its name, price, and quantity;

3. the excise tax stamp details.

These fields serve different purposes and do not replace one another.

What changes from November 1, 2026?

From November 1, 2026, the principal provisions of Law No. 3173-IX on the electronic traceability system for alcoholic beverages, tobacco products, and liquids used in electronic cigarettes take effect.

Paragraph 11 of Article 3 of the ECR Law is amended at the same time. For retail sales of the relevant products, settlement documents must include the unique identifier or serial number of the electronic excise tax stamp.

The law provides special rules, including for certain cigars and draft alcoholic beverages: in cases specified by law, the electronic stamp identifier is recorded when the first item is sold from the relevant pack, package, or bottle. Separate transitional rules apply to products stamped with paper excise stamps before the new system was introduced and legally remaining in circulation during the transition period.

Businesses selling alcohol, tobacco products, or liquids used in electronic cigarettes need to check whether their ECR/PECR and inventory software support electronic stamps before applying the new rules.

What happens if the UKT ZED code is missing from a receipt?

A missing code creates two separate legal risks.

First, paragraph 7 of Article 17 of Law No. 265 establishes a specific penalty for processing payment transactions through an ECR/PECR without using the required programming mode for each excisable product, including its UKT ZED product subcategory code, price, and quantity tracking:

300 tax-free minimum individual incomes = UAH 5,100.

The State Tax Service also confirmed this amount in its clarification dated August 18, 2026.

Second, paragraph 3 of Section I of Regulation No. 13 establishes that a document missing even one mandatory field is not accepted as a settlement document.

For failure to issue a proper settlement document, paragraph 1 of Article 17 of Law No. 265 provides for financial penalties of 100% of the value of goods sold in violation of the requirements for the first violation and 150% for each subsequent violation.

At the same time, in case No. 500/6845/21, the Supreme Court emphasized that a violation of the programming requirements for excisable goods, punishable under paragraph 7 of Article 17 of Law No. 265, is a separate offense.

Separately, Article 155-1 of the Code of Ukraine on Administrative Offenses establishes administrative liability for violating the legally prescribed procedure for payment transactions: from 2 to 5 tax-free minimum individual incomes for persons conducting payment transactions, and from 5 to 10 for officials. If the violation is repeated within a year, the respective ranges increase to 5–10 and 10–20 tax-free minimum individual incomes.

Is the UKT ZED code required for ordinary non-excisable goods?

The special requirement in paragraph 11 of Article 3 of Law No. 265 to program the UKT ZED product subcategory code applies to excisable goods.

This requirement should not automatically be extended to the entire store assortment merely because UKT ZED codes exist for other products.

At the same time, a business owner may need a UKT ZED code for other purposes — for example, a VAT payer's VAT invoice. This is a separate requirement under the Tax Code and should not be confused with the rules for 

generating a fiscal receipt.

How to check the UKT ZED code before selling

Code errors often occur not when the receipt is generated but earlier, when goods are received and their product cards are configured. Therefore, excisable goods should be checked before the first sale.

A practical procedure is:

1. Obtain the supplier's delivery note or another document confirming receipt of the goods.

2. Check the UKT ZED code for the specific product.

3. Make sure the code for an excisable product is specified at the product subcategory level — 10 digits.

4. Enter the code into the relevant product card in the inventory or checkout system.

5. Check the product name, price, and unit of measurement.

6. For alcoholic beverages, check the excise tax stamp settings.

7. Check the generated fiscal receipt and make sure the code is transmitted specifically as the UKT ZED field.

8. If the supplier changes the code in documents for a subsequent batch, do not automatically reuse the old code without verification.

Particular care is required for products with similar names but different characteristics, packaging, capacity, or composition. These characteristics may affect product classification.

In August 2026, the State Tax Service recommended that businesses verify codes against supplier documents, program each excisable product separately, and check the mandatory receipt details before sales begin.

Tracking UKT ZED codes and excisable goods in Torgsoft

Torgsoft includes a separate field for storing a product's UKT ZED code. For excisable goods, the code can be entered into the product's inventory details so that the relevant information is transmitted to the ECR or PECR during a fiscal sale. Torgsoft documentation also describes code validation for the UKT ZED field, including verification of ten-digit values.

The software also provides settings for working with excisable goods and PECRs. Torgsoft help documentation separately describes PECR configuration, fiscal equipment, sales processing, and the excisable goods sales report. These features allow the necessary product characteristics to be stored in the inventory system and used during sales, rather than requiring the cashier to enter the UKT ZED code manually for each receipt.

For alcoholic beverages, Torgsoft supports excise stamp processing during fiscal sales: its documentation describes scanning the excise stamp barcode and transmitting the corresponding information when working with a PECR. This matters because the UKT ZED code and excise tax stamp code are different fields and must be processed separately.

In connection with the transition to electronic excise tax stamps from November 1, 2026, businesses selling alcoholic beverages, tobacco products, or liquids used in electronic cigarettes must separately check whether their installed Torgsoft version, PECR, or relevant ECR driver supports the new fields required by law.

Example from court practice

The Supreme Court has already considered the programming requirements for excisable goods.

In its ruling dated February 2, 2023, in case No. 500/6845/21, the Supreme Court concluded that paragraph 7 of Article 17 of Law No. 265 establishes liability specifically for processing payment transactions without properly programming the name of each excisable product, its UKT ZED code, price, and quantity tracking. The Court emphasized that this constitutes a separate offense. The legal position has been included in the Supreme Court's official case law reviews.

For business owners, this means that using the correct code in inventory records is important not only for the receipt itself. During an inspection, the regulatory authority may examine whether the particular excisable product was properly programmed in the ECR/PECR.

Conclusions

The UKT ZED code is mandatory on fiscal receipts for excisable goods. This obligation is established by paragraph 11 of Article 3 of Law No. 265 and applies to both conventional ECRs and PECRs.

Businesses must ensure that every excisable product is programmed with its name, price, quantity, and UKT ZED product subcategory code. A UKT ZED product subcategory has a ten-digit code. For purchased goods, the code must be checked against supplier documents and must not be replaced with the code of a similar product.

The UKT ZED code is a separate mandatory fiscal receipt field. A regular product barcode does not replace it. Alcoholic beverages are also subject to separate excise tax stamp requirements.

Under paragraph 7 of Article 17 of Law No. 265, failure to properly program an excisable product with its UKT ZED code carries a financial penalty of UAH 5,100. In addition, the absence of a mandatory field may affect whether the document qualifies as a settlement document, while violations of payment transaction procedures may have other consequences under Law No. 265 and the Code of Ukraine on Administrative Offenses.

Retailers selling alcohol, tobacco products, and liquids used in electronic cigarettes must also pay particular attention to the transition to electronic excise tax stamps. From November 1, 2026, new requirements apply to recording the unique identifier or serial number of the electronic stamp in fiscal documents for goods covered by the new system. The law provides a transitional regime for products bearing paper stamps that were manufactured or imported before that date.

To reduce the risk of penalties, businesses should organize their processes so that the UKT ZED code is transferred to the checkout system directly from the product card, verified against supplier documents, and cashiers cannot accidentally sell an excisable product under a generic or incorrect product entry.

Official sources

Law of Ukraine «On the Use of Electronic Cash Registers in Trade, Catering, and Services» No. 265/95-VR — Article 3, particularly paragraphs 1, 2, and 11; Article 17, particularly paragraphs 1 and 7.
Law No. 265/95-VR on the website of the Verkhovna Rada of Ukraine

Regulation on the Form and Content of Settlement Documents/Electronic Settlement Documents, approved by Ministry of Finance of Ukraine Order No. 13 dated January 21, 2016 — Section I, paragraphs 3–4; Section II, paragraph 2; form No. ФКЧ-1. The Regulation remains in force; the current version reflects amendments introduced by Ministry of Finance Order No. 601 dated November 22, 2024.
Ministry of Finance Order No. 13 and the Regulation on Settlement Documents

Tax Code of Ukraine No. 2755-VI — subparagraph 14.1.145 of paragraph 14.1 of Article 14; Article 215, particularly paragraphs 215.1 and 215.3. The list of excisable goods includes alcohol, tobacco products, raw tobacco and tobacco waste, liquids used in electronic cigarettes, fuel, certain vehicles, and electricity.
Tax Code of Ukraine

Customs Code of Ukraine No. 4495-VI — Article 67. Establishes the UKT ZED structure: a product subcategory corresponds to a ten-digit numeric code.
Customs Code of Ukraine

Law of Ukraine «On the Customs Tariff of Ukraine» No. 2697-IX dated October 19, 2022 — establishes the current Customs Tariff of Ukraine and the UKT ZED classification applied since January 1, 2023.
Law No. 2697-IX «On the Customs Tariff of Ukraine»

Law of Ukraine No. 3173-IX dated June 29, 2023 — introduces electronic traceability for alcoholic beverages, tobacco products, and liquids used in electronic cigarettes; taking into account amendments under Law No. 4698-IX, the principal provisions concerning electronic stamps take effect on November 1, 2026.
Law No. 3173-IX

Law of Ukraine No. 3817-IX dated June 18, 2024 «On State Regulation of the Production and Circulation of Ethyl Alcohol, Alcoholic Distillates, Bioethanol, Alcoholic Beverages, Tobacco Products, Raw Tobacco, Liquids Used in Electronic Cigarettes, and Fuel» — regulates, among other matters, the circulation of the relevant excisable products and the use of electronic excise tax stamps.
Law No. 3817-IX

Code of Ukraine on Administrative Offenses No. 8073-X — Article 155-1 on liability for violating the legally established procedure for payment transactions.
Code of Ukraine on Administrative Offenses

Clarification by the Main Directorate of the State Tax Service in Zakarpattia Oblast dated August 18, 2026, «UKT ZED Code on a Fiscal Receipt: A Mandatory Requirement When Selling Excisable Goods» — the State Tax Service emphasizes obtaining the code from supplier documents, programming each excisable product separately, and checking receipt details before sales.
State Tax Service Clarification dated August 18, 2026