Changes to annexes to the excise tax declaration form entered into force

Starting from the reporting period "July 2025", the excise tax declaration will be submitted using the updated form.

From 28.06.2025, Order of the Ministry of Finance of Ukraine № 291 as of 05.06.2025 “On approval of Changes to annexes to the excise tax declaration form and procedure for filling out and submitting the excise tax declaration” entered into force, registered on 18.06.2025 under № 936/44342 by the Ministry of Justice of Ukraine (hereinafter – Order № 291), which was published in the Ofitsiynyy visnyk Ukrayiny № 49 as of 27.06.2025.   

Order № 291 brought annexes to the excise tax declaration form and Procedure for its completion and submission into line with requirements of the Tax Code of Ukraine, taking into account changes made by the Law of Ukraine as of 04.12.2024 № 4115-IХ “On amendments to the Tax Code of Ukraine and other Laws of Ukraine regarding revision of the excise tax rates on tobacco products” (hereinafter – Law № 4115) (entered into force on 25.03.2025).

Order № 291:

- in annex 1 to the excise tax declaration form:

column "Specific excise tax rates" is set out in a new edition, providing for replacement of column 14 with columns 14.1–14.7 regarding date indication of the UAH to euro exchange rate, rate in UAH for forming a unique identifier (purchasing excise tax marks) and for selling goods / importing goods;

new notes 3 and 4 have been added, which clarify specifics of filling in its individual columns;

- in annex 2 to the excise tax declaration form:

column “Excise tax rates established by Sub-paragraph 215.3.2 Paragraph 215.3 Article 215 Section VI of the Code” is set out in a new edition by replacing column 13 with columns 13.1–13.7, which will indicate measurement units of the excise tax rate in euros, date of the UAH to euro exchange rate, rate in UAH for forming a unique identifier (purchasing excise tax marks) and for selling goods / importing goods;

new notes 2 and 3, that clarify peculiarities of filling in its separate columns have been added.

In addition, Order № 291 approved changes to Procedure for filling in and submitting the excise tax declaration regarding peculiarities of filling in annexes 1 and 2 of the declaration form.

Provisions of Paragraph 46.6 Article 46 of the Tax Code of Ukraine stipulate that new forms of declarations (calculations) are used for completing reporting for tax period, which goes after the reporting period in which their publication took place.

As follows, the excise tax reporting in the new form, taking into account changes, made by Order № 291will be submitted to the controlling authority at the registration address of the excise tax payer starting from reporting for the reporting period "July 2025", that is submitted in terms not later than 20.08.2025.

Starting from the reporting period "July 2025", the excise tax declaration will be submitted using the updated form.

From 28.06.2025, Order of the Ministry of Finance of Ukraine № 291 as of 05.06.2025 “On approval of Changes to annexes to the excise tax declaration form and procedure for filling out and submitting the excise tax declaration” entered into force, registered on 18.06.2025 under № 936/44342 by the Ministry of Justice of Ukraine (hereinafter – Order № 291), which was published in the Ofitsiynyy visnyk Ukrayiny № 49 as of 27.06.2025.   

Order № 291 brought annexes to the excise tax declaration form and Procedure for its completion and submission into line with requirements of the Tax Code of Ukraine, taking into account changes made by the Law of Ukraine as of 04.12.2024 № 4115-IХ “On amendments to the Tax Code of Ukraine and other Laws of Ukraine regarding revision of the excise tax rates on tobacco products” (hereinafter – Law № 4115) (entered into force on 25.03.2025).

Order № 291:

- in annex 1 to the excise tax declaration form:

column "Specific excise tax rates" is set out in a new edition, providing for replacement of column 14 with columns 14.1–14.7 regarding date indication of the UAH to euro exchange rate, rate in UAH for forming a unique identifier (purchasing excise tax marks) and for selling goods / importing goods;

new notes 3 and 4 have been added, which clarify specifics of filling in its individual columns;

- in annex 2 to the excise tax declaration form:

column “Excise tax rates established by Sub-paragraph 215.3.2 Paragraph 215.3 Article 215 Section VI of the Code” is set out in a new edition by replacing column 13 with columns 13.1–13.7, which will indicate measurement units of the excise tax rate in euros, date of the UAH to euro exchange rate, rate in UAH for forming a unique identifier (purchasing excise tax marks) and for selling goods / importing goods;

new notes 2 and 3, that clarify peculiarities of filling in its separate columns have been added.

In addition, Order № 291 approved changes to Procedure for filling in and submitting the excise tax declaration regarding peculiarities of filling in annexes 1 and 2 of the declaration form.

Provisions of Paragraph 46.6 Article 46 of the Tax Code of Ukraine stipulate that new forms of declarations (calculations) are used for completing reporting for tax period, which goes after the reporting period in which their publication took place.

As follows, the excise tax reporting in the new form, taking into account changes, made by Order № 291will be submitted to the controlling authority at the registration address of the excise tax payer starting from reporting for the reporting period "July 2025", that is submitted in terms not later than 20.08.2025.