Electronic excise stamps: Test mode of the Electronic traceability system for certain types of excisable products will start from March 1, 2025

Control over the movement of manufactured or imported products (alcoholic beverages, tobacco products and liquids used in the electronic cigarettes) will be carried out using electronic excise stamps from January 1, 2026. This is provided for by the Law of Ukraine № 3173-IX as of 29.06.2023.

How will the electronic excise stamp work using the Electronic system?

Electronic system of the circulation of alcoholic beverages, tobacco products and liquids for the electronic cigarettes provides the following functionalities:

- generate serial numbers of the electronic stamps;

- generate unique identifiers and/or the electronic stamps;

- perform activation, deactivation and/or redemption of the electronic stamps;

- drawing up, amending and cancelling the excise electronic document, which contains information regarding the movement of products on which graphic elements of electronic stamps are put.

What are the actions of customers of unique identifiers – manufacturers and importers who are participants in the test mode of the Electronic system?

- can put graphic elements of the electronic excise tax stamps to each individual bottle/pack (unit packaging) of alcoholic beverages, tobacco products and liquids used in the electronic cigarettes according to the law.

- simultaneously comply with current procedure for marking with the excise tax stamps.

Please note: currently legislation does not provide for obligatory requirement to label alcoholic beverages with graphic elements of the electronic excise tax stamps in a P- or G-shaped manner on the top of bottle cap, which results in damage (tearing) of physical carrier of the electronic excise tax stamp when the product is uncorked (opened). Manufacturers may use other methods of labeling with graphic elements of the electronic excise tax stamps.

Valid rules until 2026

Before introduction of the electronic excise tax stamps, enterprises must mark products with paper stamps according to Resolution of the Cabinet of Ministers of Ukraine № 1251. In this case, labeling of alcoholic beverages is carried out as follows:

- For bottles – brand is affixed in a P- or G-shaped manner across the neck.

- For packages (such as "Tetra Pak") – along axis of the upper plane.

- Each stamp contains a two-dimensional rapid response barcode and a linear barcode (containing information about the series and stamp number), as well as specified requisites:

- designation of the brand type, consisting of words and letters "domestic alcohol (alcoholic and vodka products)", "domestic alcohol (wine products)", "imported alcohol (alcoholic and vodka products)", "imported alcohol (wine products)"; 

- index of Ukrainian region corresponding to the manufacture’sr location;

- series of four letters and a six-digit stamp number;

- month and year in which the stamp was produced;

- amount of the excise tax paid per unit of product;

- requisites of the brand buyer (code from the Only state register code of enterprises and organizations of Ukraine).

Test period (2025)

Software testing of the Electronic system for circulation of alcoholic beverages, tobacco products and liquids used in the electronic cigarettes will continue from March 1 to December 31, 2025.

- Products must be marked with the paper excise stamps.

- Additionally, graphic elements of electronic stamps may be put, but in such a way as not to overlap the QR code, barcode and other requisites of the paper stamp.

For reference

- Law of Ukraine № 3173-IX as of 29.06.2023 "On amendments to the Tax Code of Ukraine and other Laws of Ukraine in connection with introduction of the Electronic traceability over circulation of alcoholic beverages, tobacco products and liquids used in the electronic cigarettes" will enter into force on January 1, 2026.

- Regulations on the manufacture, storage, sale of the excise tax stamps and labeling of alcoholic beverages, tobacco products and liquids used in the electronic cigarettes are approved by Resolution of the Cabinet of Ministers of Ukraine № 1251 as of 27.12.2010.