Electronic excise mark: full launch postponed to November 1, 2026

Press service of the State Tax Service of Ukraine, published 02 January 2026 at 09:15 Chapter: News

Deadline for the full introduction of the Electronic circulation system of alcoholic beverages, tobacco products and liquids used in electronic cigarettes, using Electronic excise mark, has been postponed to November 1, 2026.

Changes are provided for by the Law of Ukraine № 4698-IХ and Resolution of the Cabinet of Ministers of Ukraine № 1752.

This solution involves phased implementation of system and provides business with additional time to prepare for transition to the electronic excise mark.

Stages of the electronic system implementation

- from January 1 to October 11, 2026 (inclusively) – system operation in the test mode;

- from October 12 to October 31, 2026 (inclusively) – ensuring user registration, creating electronic accounts, assigning identifiers to economic operators and objects, exchanging data with information systems of state authorities and delimiting access rights;

- from November 1, 2026 – full functioning of all components of the Electronic system.

Due to the postponement of deadlines, possibility of ordering and using paper excise tax marks has been extended until November 1, 2026 (according to Resolution of the Cabinet of Ministers of Ukraine № 1756).

Please note that return of unused paper marks will be carried out until May 1, 2027.

For reference.

Law of Ukraine № 4698-IХ as of 03.12.2025 “On amendments to the Tax Code of Ukraine and other Laws of Ukraine regarding taxation peculiarities of banks with corporate income tax in 2026 and postponement of deadlines for implementation of the Electronic system for circulation of alcoholic beverages, tobacco products and liquids used in electronic cigarettes”;

Resolution of the Cabinet of Ministers of Ukraine № 1752 as of 26.12.2025 “On amendments to certain Acts of the Cabinet of Ministers of Ukraine on postponing deadlines for implementation of the Electronic system for circulation of alcoholic beverages, tobacco products and liquids used in electronic cigarettes”;

Resolution of the Cabinet of Ministers of Ukraine № 1756 as of 26.12.2025 “On amendments to certain Resolutions of the Cabinet of Ministers of Ukraine on the introduction of electronic traceability of circulation of alcoholic beverages, tobacco products and liquids used in electronic cigarettes”.