State Tax Service helps business avoid violations: reminded of changes for sellers of excisable products
Press service of the State Tax Service of Ukraine , published 12 December 2025 at 16:25 Chapter: News
State Tax Service focuses on warnings, not fines or license suspensions. That is why licensees of the retail sale of alcohol, tobacco products, e-cigarette liquids and fuel have already received information messages from the State Tax Service reminding them of the new requirements that came into effect on October 1, 2025.
These are the new rules regarding their compliance with requirements for level of average monthly salary and total monthly taxable income.
Specialists of the State Tax Service ask to independently review and analyze proven information about the new requirements. And, if necessary, take measures to eliminate possible violations. This will help avoid legislative violations, since if there are signs of non-compliance with requirements, the State Tax Service has a right to initiate control and verification measures.
Reminder! Amount of average monthly salary accrued by the business entity / total monthly taxable income of the business entity – individual-entrepreneur who does not have employees, should be:
- 1.5 minimum salaries – for all retail locations:
- located outside the boundaries of settlements – administrative centers of regions, Kyiv and Sevastopol cities at a distance of 50 kilometers;
- with a sales area of up to 500 square meters.
This distance is determined not only between the retail location and administrative center of region where it is located, but also between it and other administrative centers of Ukraine.
- 2 minimum salaries – for all other entities, if at least one sales location does not meet conditions of paragraph 1.
These requirements apply to all employees of the business entity that has received license for the retail sale of excisable products, and not only to those who directly work in places of such retail sales.
How to calculate average salary / total monthly taxable income
- For enterprises with employees, average salary is determined based on indicators reflected in the Tax calculation of the income amounts accrued (paid) to individuals – taxpayers and amounts of tax withheld from them, as well as amounts of accrued single contribution.
Amount of accrued salaries, payment for the first five days of temporary incapacity for work, which is carried out at the taxpayer’s expense and temporary incapacity benefit, which is paid at the expense of the Pension fund of Ukraine, is divided by the number of employees who were accrued salaries for the reporting period (except for persons who were accrued cash benefits in the reporting period).
- For individuals-entrepreneurs without employees, the total monthly taxable income is actually received taxable income per month from all types of economic activity, in monetary and non-monetary form, taking into account requirements of chosen taxation system.
More information can be found at the link: https://tax.gov.ua/zakonodavstvo/podatki-ta-zbori/zagalnoderjavni-podatki/aktsizniy-podatok/komentari-fahivtsiv-dps/944395.html.