According to Part 1 Article 14 of the Law № 481, the export of ethyl alcohol, rectified grape ethyl alcohol and rectified fruit ethyl alcohol is carried out by business entities that have received a license for the production of such alcohol.
Import and the wholesale trade of ethyl alcohol, rectified grape ethyl alcohol and rectified fruit ethyl alcohol on the territory of Ukraine are carried out in the presence of a license for the wholesale trade of such alcohol.
The wholesale trade of ethyl alcohol for medical and veterinary purposes may be carried out in the presence of a license for the wholesale trade of ethyl alcohol by health care institutions and business entities (organizations) of veterinary supplies, regardless of ownership. Procedure for maintaining the register of these health care institutions and business entities (organizations) of zoo-veterinary supply is established by the Cabinet of Ministers of Ukraine.
Business entities – producers of ethyl alcohol carry out its sale to domestic consumers in the presence of a license for the wholesale trade of ethyl alcohol (Part 13 Article 14 of the Law № 481).
So as follows, the wholesale trade of ethyl alcohol, rectified grape ethyl alcohol and rectified fruit ethyl alcohol on the territory of Ukraine is carried out in the presence of a license for the wholesale trade of such alcohol.
Second paragraph of Sub-paragraph 14.1.212 Paragraph 14.1 Article 14 of the Tax Code of Ukraine (hereinafter – the Code) stipulates that the sale of ethyl alcohol for the purposes of Section VI of this Code is any operations on the physical transfer (release, shipment) of ethyl alcohol with the transfer of ownership of such ethyl alcohol or without such transfer for a fee (compensation) or without such payment in the customs territory of Ukraine from the excise warehouse / mobile excise warehouse, namely to the:
excise warehouse;
mobile excise warehouse;
for own consumption or industrial processing;
any other individual.
Concept “sale of ethyl alcohol” is used exclusively for business entities involved in the production of ethyl alcohol (Seventh paragraph of Sub-paragraph 14.1.212 Paragraph 14.1 Article 14 of the Code).
Taking into account the above mentioned, business entities involved in the production of ethyl alcohol, carry out its sale to domestic consumers in the presence of a license for the wholesale trade of ethyl alcohol.
