Retail sale of excisable products: how not to lose license due to violation of settlement procedure

Press service of the State Tax Service of Ukraine, published 03 March 2025 at 09:59 Chapter: News

State Tax Service of Ukraine reminds of the grounds on which licensing authority may terminate, specifically validity of license for the retail sale of alcoholic beverages and/or tobacco products.

Particularly, regarding the grounds for termination of licenses specified in Paragraphs 29 and 33 of Part 2 Article 46 of the Law № 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".  

Permissive documents can be revoked in the following cases:

1. Sale of unaccounted products, which involves

- Establishment during the audit of storage or sale by a business entity of unaccounted alcoholic beverages and/or tobacco products.

- Such facts must be recorded in the audit report or in a court decision that has entered into legal force.

- Volume of such products exceeds 0.5% of the sales volume of similar products for the previous day.

2. Absence of fiscal checks

- Absence in the fiscal memory of cash register of three or more settlement documents in the form of fiscal cash checks that were issued to buyers during the period under review or absence of data about them on the fiscal server of the controlling authority.

How to prevent license revocation?

- Sell ​​products only if there are primary documents confirming their origin.

- Keep product records according to legislation.

- Do not allow violations of settlement procedure.

- Use only those cash registers (RRO/PRRO) that form and transmit payment documents according to legislation.

Compliance with these rules will help avoid license revocation and fines.