Ministry of Finance of Ukraine has approved new application forms for business entities that use ethyl alcohol for production of chemical and technical products, perfumery and cosmetic products, and vinegar from food raw materials.

According to Article 229 of the Tax Code of Ukraine, excise tax at 0 UAH rate per 1 liter of 100 percent ethyl alcohol particularly applies to:

- denatured ethyl alcohol used for production of chemical and technical products (according to the list approved by the Cabinet of Ministers of Ukraine);

- undenatured ethyl alcohol used for production of vinegar from food raw materials;

- denatured ethyl alcohol used for production of perfumery and cosmetic products.

In order to control targeted use of ethyl alcohol, the State Tax Service maintains an Electronic register of business entities that use ethyl alcohol in the specified productions.

To be included in the Register, make changes to information or be excluded from it, business entities must submit a corresponding application to the State Tax Service in paper or electronic form.

Ministry of Finance of Ukraine, by Order № 637, approved new:

- application form for inclusion in the Electronic register;

- application form for changing information or exclusion from the Electronic register;

- Procedure for filling out such applications;

- certificate form from the Electronic register.

Electronic application forms will be posted on the State Tax Service’s web portal in section Register of electronic forms of tax documents (Home → Electronic reporting → For taxpayers about electronic reporting → Information and analytical support → Register of electronic forms of tax documents).

For reference:

Tax Code of Ukraine (with changes);

Law of Ukraine № 3817-IX 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 № 637 as of 19.12.2025 “On approval of application forms for inclusion in the Electronic register of business entities that use ethyl alcohol for production of chemical and technical products, perfumery and cosmetic products, vinegar from food raw materials, on changing information, exclusion from the Electronic register of business entities that use ethyl alcohol for the production of chemical and technical products, perfumery and cosmetic products, vinegar from food raw materials, procedure for filling them out, certificate form from the Electronic register of business entities that use ethyl alcohol for production of chemical and technical products, perfumery and cosmetic products, vinegar from food raw materials” (with changes).