Manufacturers and importers of alcoholic beverages, tobacco products and liquids for electronic cigarettes are invited to join the beta testing of excise tax payment services in the Electronic system for circulation of alcoholic beverages, tobacco products and liquids used in electronic cigarettes (eExcise).

Testing will begin on July 14, 2026.

Currently, the eExcise software, for implementation of which the Ministry of Digital Transformation is responsible, is operating in va test mode, which will last until October 11, 2026 inclusively.

State Tax Service, together with developer of the eExcise system, has completed development in a test environment of elements necessary for ordering unique identifiers - checking presence of the excise tax debt, necessary for activating electronic excise mark calculating excise tax and paying it.

Economic operators who have registered in the eExcise system can participate. To do this, it is needed to register at the link https://my.xtrace.gov.ua/login.

To ensure effective testing and coordination of interaction with the software developers and the State Tax Service, participants are also recommended to notify their intention to join testing by sending the email to support@xtrace.gov.ua.

Message must contain the following information:

Subject of the message: Testing of excise tax payment / Title of economic operators / Code from the Unified State Register of Enterprises and Organizations of Ukraine.

In the message text: Briefly state essence of the appeal, title of economic operators, code according to the Unified State Register of Enterprises and Organizations of Ukraine,

date(s) of testing, contact details (email, phone number) of representative of economic operators responsible for conducting such testing.

Scenarios for the eExcise services testing

Electronic eExcise system in Ukraine will be introduced from November 1, 2026. It will ensure electronic traceability of the excisable products circulation by replacing paper excise tax marks with electronic one.

With introduction of the eExcise, mechanism and deadlines for paying the excise tax on marked excisable products are changing – within 15 working days from day following the day of receipt of unique identifiers, but not later than the day of sale by the manufacturer / import – importer.

One of the key components of the eExcise is exchange of data with information and communication system of the State Tax Service regarding status of the excise tax settlements, using the following services:

- obtaining the excise tax debt status – obtaining status of the excise tax debt allows the eExcise to automatically check status of the excise tax debt or at the user's request;

- notification of formed of unique identifiers generated by the eExcise electronic system and unique identifiers entered from the EU – allows the eExcise to automatically transfer to the State Tax Service information about the batch of unique identifiers generated according to notification for the formation of the unique identifiers or entered according to notification for entry of unique identifiers from the EU (excise tax amount in such notifications is agreed tax liability, which is calculated in the taxpayer's integrated card);

- deactivation of the unique identifier codes – allows the eExcise to automatically transfer to the State Tax Service information about unique identifiers that are deactivated according to notification on the deactivation of unique identifiers;

- obtaining data on the accrual of payment available in the State Tax Service for unique identifiers before deadline for the excise tax payment – allows the eExcise to obtain data on the accrual of existing payment in the State Tax Service for unique identifiers before deadline, at the user's request;

- obtaining data on the accrual of existing payment in the State Tax Service for unique identifiers after deadline for payment of excise tax has passed – allows the eExcise to automatically, or at the user's request, obtain data on the accrual of payment available in the State Tax Service for unique identifiers after the deadline has passed;

- notification of changes in the excise tax amounts for unique identifiers (for importers) – allows the eExcise to automatically send data on changes in the excise tax amounts for unique identifiers for importers;

- obtaining data on payment of surcharges and accrual of the excise tax for unique identifiers (for importers) – allows the eExcise to automatically obtain data regarding payment of surcharges and accrual of the excise tax using unique identifiers.

Accounts to which the excise tax should be paid for unique identifiers during the testing:

As of today, the State Treasury Service of Ukraine has opened new budget accounts for analytical accounting of the excise tax revenues for formed unique identifiers (14020201, 14020301, 14020401, 14020601, 14030201, 14030301, 14030401, 14030601). Please note that it is advisable to make the test payment of the excise tax in small amounts, since the return of such amounts after completion of testing will be carried out subject to compliance with requirements of Article 43 of the Tax Code of Ukraine.

At the same time, calculation and payment of the excise tax from ordinary economic activities (for example, excise tax on paper marks, declarations, tax notifications-decisions) is carried out according to currently applicable procedure using the Budget Classification Code 14020200, 14020300, 14020400, 14020600, 14030200, 14030300, 14030400, 14030600.

If there are any questions during testing of the eExcise system, it is possible to get a response back:

- form for questions about the system from business:  https://docs.google.com/forms/d/e/1FAIpQLSevuUoeIuUF2TLxNEPs-5Yv_1v90DZONnsLSyHnvUfzl-p15A/viewform

- table with answers to questions from business:  https://docs.google.com/spreadsheets/d/10d4-CF4jr8JpeqLL531GRJC5YIRD8BE_NAl-sw6P-_I/edit?gid=1338730158#gid=1338730158

 Reference materials regarding functioning of the eExcise software:

- recording for online meeting regarding beginning of the eExcise system test mode: https://youtube.com/live/Xm5nsT2iAxk?feature=share

- eExcise website (all information about the project): https://xtrace.gov.ua/

- materials regarding of the eExcise project:

https://docs.google.com/spreadsheets/d/1ym5BvoAyfncZaJVEqSOOp3px1itunuKHMARJq1Jfx2I/edit?usp=sharing