Taxpayers, attention!

Press service of the State Tax Service of Ukraine, published 18 September 2024 at 10:15 Chapter: News

Information on the submission of reports by business entities that received license for relevant type of activity and carry out their activities in production and turnover of excisable products, which is regulated by the Law of Ukraine № 3817-IX as of 18.06.2024 "On the state regulation of production and turnover of ethyl alcohol, alcohol distillates, bioethanol, alcoholic beverages, tobacco products, tobacco raw materials, liquids used in electronic cigarettes and fuel".

From October 1, 2024, new forms of reports will be introduced: form № 1-VP "Report on volumes of production and turnover (including import and export) of ethyl alcohol (including bioethanol), alcohol distillates, alcoholic beverages, tobacco products, liquids used in electronic cigarettes" (hereinafter – Report form № 1-VP), form № 1-OP "Report on turnover volumes (including import and export) of ethyl alcohol (including bioethanol), alcohol distillates, alcoholic beverages, tobacco products, liquids used in electronic cigarettes" (hereinafter – Report form № 1-OP), approved by Order № 296[1], that was published in Ofitsiynyy visnyk Ukrayiny № 67as of 02.08.2024.

Accordingly, current report forms, approved by Order № 49, will become invalid from October 1, 2024.

With entry into force of the Law № 3817[2] on 27.07.2024, new requirements and procedure for submitting reports by licensees are defined (Article 72 of the Law № 3817).

At the same time, taking into account entry into force and introduction of Section VII (except for Paragraphs 22, 23 and 25 Part 1 of Article 46, Article 49) of the Law № 3817 (Clause 6 of Paragraph 1 Section XII of the Law № 3817), licensing of certain types of activities is introduced for the first time from 01.01.2025, particularly for fermentation of tobacco raw materials and tobacco cultivation.

Therefore, taking into account Article 72 Section XI of the Law № 3817 and prior to introduction of relevant amendments to Order № 296, licensees submit:

1. Report form № 1-VP:

1) monthly, not later than the 10th of month following the reporting period by:

producers of ethyl alcohol, alcohol distillates, bioethanol, alcoholic beverages, tobacco products, liquids used in electronic cigarettes, which carry out production and/or import to the customs territory of Ukraine, export outside the customs territory of Ukraine of the specified products (goods) – starting from October 2024 for September 2024;

business entities that carry out fermentation of tobacco raw materials – starting from February 2025 for January 2025

2) not later than February 1 of year following the reporting year – by business entities that received license for a right to grow tobacco – starting from January 2026 for 2025; 

3) not later than the 20th of month following the reporting year – starting from January 2025 for 2024:

small production of distillates;

3) not later than the 20th of month following the reporting year – starting from January 2025 for 2024:

small production of distillates;

small production of wine products;

small beer production.

2. Report form № 1-OP – by business entities that carry out wholesale of ethyl alcohol, alcohol distillates, bioethanol, alcoholic beverages, tobacco products, tobacco raw materials, tobacco, industrial tobacco substitutes, liquids used in electronic cigarettes, and/or import to the customs territory of Ukraine, export outside the customs territory of Ukraine of the specified products (goods) – every month, not later than the 10th of month following the reporting month – starting from October 2024 for September 2024.

At the same time, licensees who simultaneously have licenses for production and for wholesale of ethyl alcohol, alcohol distillates, alcoholic beverages, tobacco products, liquids used in electronic cigarettes, submit only reports provided for producers of such products (goods), and namely Report form № 1-VP.

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[1] Order of the Ministry of Finance of Ukraine № 296 as of 18.06.2024 "On approval of form № 1-VP "Report on volumes of production and turnover (including import and export) of ethyl alcohol (including bioethanol), alcohol distillates, alcoholic beverages, tobacco products, liquids used in electronic cigarettes", form № 1-OP "Report on turnover volumes (including import and export) of ethyl alcohol (including bioethanol), alcohol distillates, alcoholic beverages, tobacco products, liquids used in electronic cigarettes", procedures for their filling in and Codes, measurement units and types of products/goods", registered in the Ministry of Justice of Ukraine on 04.07.2024 under № 1011/42356.

[2] Law of Ukraine № 3817-IX as of 18.06.2024 "On the state regulation of production and turnover of ethyl alcohol, alcohol distillates, bioethanol, alcoholic beverages, tobacco products, tobacco raw materials, liquids used in electronic cigarettes and fuel".