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Regarding the sale of alcoholic beverages and tobacco products through the courier delivery service applications

, published 27 May 2021 at 17:11

E-commerce is economic activity in the electronic purchase and sale, sale of goods (products) remotely to the buyer by making electronic transactions using information and telecommunications systems (Paragraph 2 Article 3 of the Law of Ukraine as of 03.09.2015 2015 675-VIII “On the E-commerce” (hereinafter – the Law 675)).

Online commerce is E-commerce, as a result of which goods (products) are sold remotely through online store.

Online store is a mean to present or sell goods (products), works or services by making electronic transaction (Paragraph 8 Article 3 of the Law № 675).

The buyer must receive confirmation of electronic transaction in the form of electronic document, receipt, commodity or cash receipt, ticket, coupon or other document at the time of transaction or at the time of seller’s obligation to transfer goods (products) to the buyer (Paragraph 11 Article 11 of the Law № 675).

Retail sale of alcoholic beverages (except for table wines) or tobacco products may be carried out by economic entities (including foreign economic entities operating through their registered permanent establishments) of all forms of ownership, including their producers, if they have licenses for the retail sale with indication of the trading place (Article 15 of the Law № 481).

Annex to license for the retail sale of alcoholic beverages and tobacco products filled by the business entity shall indicate address of the trading place and indicate the list of electronic cash registers and information about them: model, modification, serial number, producer, date of production; registration numbers of the accounting books of settlement operations which are in the trading place (Part 38 Article 15 of the Law № 481).


Trading place is a place of sale of goods (products), including bottling, in one trade premise (building) at the place of its actual location, for tobacco products and beer – without area restriction, for alcoholic beverages, except for beer – with a trade area of not less than 20 square meters, equipped with registrars of settlement operations (regardless of their number) or where there are books of settlement operations (regardless of their number), which record the proceeds from the sale of alcoholic beverages and tobacco products, regardless of whether they sell other goods (Fourteenths paragraph of Article 1 of the Law № 481).

Place of settlement is a place where settlements are made with the buyer for sold products (provided services) and cash received for sold goods (services) is stored, as well as place where buyer receives the prepaid goods (services) using payment cards, payment checks, tokens, etc. (Article 2 of the Law of Ukraine as of 06.07.1995 № 265/95-VR “On the use of registrars of settlement operations in the trade, catering and services” (hereinafter – the Law № 265)).

Economic entities that carry out settlement operations in cash and / or non-cash form (using electronic payment means, payment checks, tokens, etc.) when selling goods (services) in the trade, catering and services, as well as operations with acceptance of cash for its further transfer particularly must:

carry out settlement operations for the full amount of purchase (provision of services) through registered registrars of settlement operations, as well as sealed in the prescribed manner and transferred to fiscal mode or through program registrars of settlement operations registered by fiscal server of the controlling body with creation of paper and / or electronic form of the corresponding settlement documents confirming performance of settlement operations, or in cases provided by this Law, with the use of settlement books registered according to established procedure;

provide a person who receives or returns goods, receives service or refuses it, including those whose order or payment is made using the Internet, upon receipt of goods (services) with a settlement document of the prescribed form and content for the full amount transactions created in paper and / or electronic form (including, but not limited to, reproduction on the display of registrar of settlement operations or the display of device on which the software registrar of settlement operations of the QR-code is installed, which allows person to read and identify it from settlement document according to the data structure contained in it, and / or sending electronic settlement document to the subscriber number or an e-mail address provided by such person);

use registrars of settlement operations, which are included in the State register of registrars of settlement operations, and / or its software version in compliance with the established procedure for their application (Article 3 of the Law № 265).

As follows, economic entities involved in the retail sale of alcoholic beverages and tobacco products are required to have a license and entities that provide information and agency services, as well as courier delivery using mobile application to receive and execute user orders (consumers) for the purchase and delivery of orders are not required to have appropriate license for the retail sale of alcoholic beverages and tobacco products.

In addition, sellers must ensure compliance with Article 15³ of the Law № 481 on the prohibition of sale of alcoholic beverages and tobacco products to persons less than 18 years of age in the unspecified trading places, etc.