Anti-forstolling restrictions on the sale of excise stamps: position on application

Press service of the State Tax Service of Ukraine, published 21 October 2026 at 16:29 Chapter: News

In connection with attacks of russian federation on the production and storage facilities of tobacco manufacturers and importers, the Ministry of Finance of Ukraine agreed with position of the State Tax Service on application of the anti-forstolling restrictions on the sale of excise stamps (Paragraph 161 Sub-section 5 Section XX "Transitional provisions" of the Tax Code of Ukraine).

From now on, business entities that simultaneously manufacture and import tobacco products can receive excise tax stamps taking into account total average monthly volume of their sales by the seller for manufactured and/or imported tobacco products of the same type (cigarettes, tobacco products for electric heating, tobacco).

This will allow providing:

- business entities with necessary number of excise stamps for uninterrupted operation;

- stable revenues to the excise tax budget in conditions of forced redistribution of sources of tobacco products to the domestic market.

For more information on determining number of possible sales of excise tax stamps, excise tax amount and its declaration, read the link:

https://tax.gov.ua/diyalnist-/kontrol-virobnitstva-i-obigu-pidaktsiznih-tovariv/1060475.html