From March 1, 2026 – new reporting forms for manufacturers and sellers of excisable products

Business entities involved in production and circulation of excisable products will submit reporting using updated forms from March 1, 2026.

The corresponding changes are provided for by Order of the Ministry of Finance of Ukraine № 641 as of 22.12.2025, which approved new reporting forms and procedure for filling them out.

Monthly reporting is submitted to territorial bodies of the State Tax Service:

• according to the updated Form № 1-VP (monthly) - by producers of ethyl alcohol, alcohol distillates, bioethanol, alcoholic beverages, tobacco products, liquids used in electronic cigarettes, who manufacture and/or import to the customs territory of Ukraine, export outside the customs territory of Ukraine of the specified goods (products) and by business entities that ferment tobacco raw materials;
• according to the updated Form № 1-OP (monthly) - by business entities involved in the wholesale of ethyl alcohol, alcohol distillates, bioethanol, alcoholic beverages, tobacco products, tobacco raw materials, tobacco, industrial tobacco substitutes, liquids used in electronic cigarettes, as well as on the import and export of relevant products.

Annual reporting is submitted:

• according to the updated Form № 1-VP (annual)
• small-scale producers of beer, distillates and wine products;
• business entities involved in tobacco cultivation, with the possibility of reflecting volumes of cultivation and sown areas.

The Order also provides for:

• improved reflection procedure for: volumes of products transferred or received for responsible storage; circulation of tobacco waste and residues;
• new codes and types of products, goods and raw materials for reflecting information on residues and volumes of purchased, produced and sold tobacco raw materials (fermented, unfermented).

Please note: developing draft order, published on website of the Ministry of Finance for comments and suggestions from business representatives, position of the Ukrainian Association of Tobacco Manufacturers "Ukrtyutyun" was taken into account regarding reflection procedure of information on the turnover of tobacco waste in reporting.

Order № 641 was developed to fulfill the requirements of Article 72 of the Law of Ukraine № 3817-IХ and to bring current regulatory legal acts into the line with legislation. New forms will replace those that were in effect under the Order of the Ministry of Finance № 296

For reference

Law of Ukraine № 3817 as of 18.06.2024 “On state regulation over production and circulation of ethyl alcohol, alcohol distillates, bioethanol, alcoholic beverages, tobacco products, tobacco raw materials, liquids used in electronic cigarettes and fuel” (with changes).

Order of the Ministry of Finance of Ukraine № 641 as of 22.12.2025  “On approval of reporting forms on balances, volumes of production, circulation (including import to the customs territory of Ukraine, export outside the customs territory of Ukraine) of ethyl alcohol, alcohol distillates, bioethanol, alcoholic beverages, tobacco products, liquids used in electronic cigarettes, tobacco raw materials, volumes of tobacco cultivation, sown area, procedure for their submission and filling, Codes, measurement units and types of products/goods/raw materials”, which was registered in the Ministry of Justice of Ukraine on 02.01.2026 under № 3/45397 (with changes).

Order of the Ministry of Finance of Ukraine № 296 as of 06/18/2024 “On approval of form № 1-VP “Report on volumes of production and turnover (including import and export) of alcohol (including bioethanol), alcohol distillates, alcoholic beverages, tobacco products, liquids used in electronic cigarettes”, form № 1-OP “Report on volumes of turnover (including import and export) of alcohol (including bioethanol), alcohol distillates, alcoholic beverages, tobacco products, liquids used in electronic cigarettes”, procedures for their completion and Codes, measurement units and types of products/goods”, registered in the Ministry of Justice of Ukraine on 04.07.2024 under № 1011/42356 (with changes).

Form  № 1-VP (monthly, annual) “Report on balances and volumes of production and/or circulation (including import to the customs territory of Ukraine, export outside the customs territory of Ukraine) of ethyl alcohol, alcohol distillates, bioethanol, alcoholic beverages, tobacco products, liquids used in electronic cigarettes, on balances and volumes of purchase and use of tobacco raw materials, on volume (weight) of purchased unfermented tobacco raw materials, volume (weight) of produced fermented tobacco raw materials, volume (weight) of sold fermented tobacco raw materials, volume (weight) of balances of unfermented and fermented tobacco raw materials at the end of reporting period, on balances and volumes of tobacco cultivation and sales of tobacco raw materials, sown area” (with changes).

Form № 1-OP (monthly) “Report on balances and volumes of turnover (including import to the customs territory of Ukraine, export outside the customs territory of Ukraine) of ethyl alcohol, alcohol distillates, bioethanol, alcoholic beverages, tobacco products, tobacco raw materials (including fermented tobacco raw materials), liquids used in electronic cigarettes” (with changes).