Indication of cadastral numbers has been introduced for certain tobacco and fuel licenses

Press service of the State Tax Service of Ukraine, published 06 August 2026 at 16:10 Chapter: News

Licenses for a right to grow tobacco, ferment tobacco raw materials and fuel storage for own consumption and/or industrial processing will indicate cadastral numbers of land plots (in the absence of a postal address of the storage location).

Such changes were made by the Law of Ukraine № 4536-IX to the Law of Ukraine № 3817-IX.

Specifically, in the absence of a postal address for the tobacco raw materials or fuel storage in licenses for a right to:

- tobacco growing, the cadastral numbers of the land plots on which tobacco is grown and tobacco raw materials are stored will be indicated;

- fermentation of tobacco raw materials – cadastral number of the land plot on which tobacco raw materials are stored;

- fuel storage exclusively for the own consumption needs and/or industrial processing – cadastral number of the land plot where the fuel is stored.

To implement these changes, the Cabinet of Ministers of Ukraine, by Resolution № 924 as of 15.07.2026, made relevant changes to Resolution № 374, which approved procedures for maintaining relevant Registers of licensees and document forms related to licensing. Particularly, the following were updated:

- procedure for maintaining the Unified register of licensees for the production and circulation of ethyl alcohol, alcoholic distillates, alcoholic beverages, tobacco products, tobacco raw materials and liquids used in electronic cigarettes;

- procedure for maintaining the Unified register of licensees and places of fuel circulation;

-procedures for filling out applications for licenses for a right to grow tobacco, ferment tobacco raw materials and store fuel;

- certificate from the Unified Register of Licensees for the production and circulation of ethyl alcohol, alcohol distillates, alcoholic beverages, tobacco products, tobacco raw materials and liquids used in electronic cigarettes (regarding licenses for the production right to ethyl alcohol, alcohol distillates, bioethanol, alcoholic beverages, tobacco products, liquids used in electronic cigarettes, tobacco cultivation, tobacco raw materials fermentation);

- certificate from the Unified register of licensees and places of fuel circulation (regarding licenses for the fuel storage).

Reference

Law of Ukraine № 4536-IХ as of 16.07.2025 “On amendments to the Tax Code of Ukraine and other legislative Acts of Ukraine in Connection with adoption of the Law of Ukraine “On Integrated prevention and control of industrial pollution” and in order to improve certain provisions of tax legislation”

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

Resolution of the Cabinet of Ministers of Ukraine № 374 as of 04.04.2025 “Some peculiarities of maintaining unified Registers of licensees for production and circulation of ethyl alcohol, alcohol distillates, alcoholic beverages, tobacco products, tobacco raw materials and liquids used in electronic cigarettes, licensees and places of fuel circulation”.

Resolution of the Cabinet of Ministers of Ukraine № 924 as of 15.07.2026 “On amendments to Resolution of the Cabinet of Ministers of Ukraine № 374 as of 04.04.2025”.