Introduction of the electronic system for labeling alcoholic beverages, tobacco products, liquids used in electronic cigarettes and electronic traceability of their circulation (e-Excise) has been postponed from November 1, 2026 to July 1, 2027.

This is provided for by the Law of Ukraine № 5013-IX as of 13.10.2026, which was published today.

Postponement gives manufacturers and importers of excisable products additional time to prepare the IT systems, configure cash, accounting equipment, and integrate with the state electronic system.

What is important for business:

- until July 1, 2027 – transitional period will be in effect to complete technical and organizational preparation;

- until this date, excisable products will be marked with paper excise tax stamps according to the current rules;

- until June 30, 2027 – electronic system will operate in a test mode;

- business entities are required to register in the electronic system as economic operators:

- by April 1, 2027 – those who, as of January 1, 2027, have licenses to produce and circulate alcoholic beverages, tobacco products and liquids used in electronic cigarettes,

- not later than April 1, 2027 – those who received relevant licenses from January 1 to March 20, 2027,

- before the start of such activities – those who received such licenses from March 21, 2027;

- State Tax Service will continue explanatory work, testing electronic services and providing consultations for payers.

It is recommended for business entities that carry out or plan to carry out activities with the specified types of excisable products to use this period for phased preparation for the implementation of the e-Excise.

Reference: Law of Ukraine №. 5013-IX as of 13.10.2026 "On amendments to the Tax Code of Ukraine and certain other Laws of Ukraine regarding postponement of deadlines for introduction of electronic traceability of the circulation of alcoholic beverages, tobacco products, and liquids used in electronic cigarettes".