According to the fourth paragraph of Paragraph 3 of a Resolution of the Cabinet of Ministers of Ukraine dated 12.02.2020 № 1251 “On approval of Regulations for production, storage, sale of excise tax marks and labeling of alcohol beverages and tobacco products” with amendments by the Resolution of the Cabinet of Ministers of Ukraine dated 12.02.2020 № 97 (hereinafter – the Resolution), enterprises–producers and importers of alcohol beverages and tobacco products (hereinafter – buyers of marks) submit by the electronic means in electronic form in compliance with requirements of the Law of Ukraine “On the electronic documents and electronic document flow” and the Law of Ukraine “On the electronic trust services” monthly until the 8th day to the seller of excise tax marks to meet after two months the need for marks such information: the preliminary application–calculation of the need for marks by their types, details of payment document / settlement document (number, date of payment order and amount of transferred funds) for the transfer of payment for production of marks and report on the use of marks purchased in the previous month.
Until the 18th day of the month when the preliminary application–calculation is submitted in accordance with the fourth paragraph of this Paragraph, buyers of marks have the right to adjust such application–calculation in the direction of increase not exceeding the specified amount by submitting additional preliminary application–calculation by the electronic means of communication in electronic form in compliance with requirements of the Law of Ukraine “On the electronic documents and electronic document flow” and “On the electronic trust services” (sixth paragraph of Paragraph 3 of the Resolution).
Given the above, please note the fact that the timing of adoption of the preliminary applications– calculations forms on the need for excise tax marks is the following:
J (F) 1314302 – from 01 to 07 (inclusively) day of the current month,
J (F) 1314402 – from 08 to 17 (inclusively) day of the current month.
Herewith, if the last days of submission deadline fall on weekend or public holiday, the last day of submission deadline is considered to be the day following the weekend or public holiday.
