As of the 1st of August 2020, there are 4623 excise tax payers registered in Odessa region, of which:
- 4267 business entities that carry out retail sale of excisable products (including 3534 individuals and 733 legal entities);
- 229 payers registered in the system of electronic administration of fuel and ethyl alcohol (of which: 116 business entities that carry out the wholesale of fuel without places of trade, 90 business entities carry out the retail sale of fuel and 23 business entities carry out the wholesale trade of fuel with places of trade);
- 83 producers of alcohol and tobacco products (including 33 exporters);
- 25 electricity payers;
- 15 importers of alcohol beverages and tobacco products;
- 4 fuel producers.
Taxpayers of Odessa region paid 315.1 million UAH of the excise tax to budgets of all levels during January – July 2020, which is 18% or 56.7 million UAH more than during the same period in 2019.
Of these, 156.2 million UAH of the excise tax was paid to the state budget, of which 149.3 million UAH of the excise tax on excisable goods produced in Ukraine and 6.9 million UAH of the excise tax on excisable goods imported to Ukraine. Comparing to the same period in 2019, payments have increased by 26% or 32.3 million UAH.
213.8 million UAH of the excise tax on the sale of excisable goods was paid to local budgets and excise tax on excisable goods (products) (including fuel) produced in Ukraine by retail trade entities, which is 12% or 24.3 million UAH more than during January – July 2019.
Reminder! On the 23rd of May 2020, the Law of Ukraine as of 16.01.2020 № 466-IX “On Amendments to the Tax Code of Ukraine to Improve Tax Administration, Eliminate Technical and Logical Inconsistencies in Tax Legislation” entered into force, excepting certain provisions that will enter into force later.
Changes in the excise tax on tobacco products can be found at https://od.tax.gov.ua/media-ark/news-ark/423200.html.