Amended rules for the e-commerce of beer (excepting non-alcoholic), alcoholic and low-alcohol beverages, tobacco products, electronic cigarettes, liquids for them and devices for consuming tobacco products without burning them will be introduced from January 1, 2027.
Relevant changes are provided for by the Law of Ukraine № 4903-IX as of 09.06.2026. They establish additional requirements for business entities that sell such products through the online stores or using other means of distance communication.
Also, regulations are being introduced regarding maintenance of Register of website addresses of licensees selling beer (excepting non-alcoholic), alcoholic and low-alcohol beverages, tobacco products, electronic cigarettes, liquids used in electronic cigarettes, devices for consuming tobacco products without burning them (using remote communication means or through the online stores) (hereinafter – Register of website addresses), which will be provided by the State Tax Service of Ukraine.
What conditions must be met for the online sales?
E-commerce of relevant products will be permitted subject to the following requirements:
- business entity has license for relevant type of economic activity (except in cases where such license is not required);
- entry into Register of website addresses of information about web resources through which products are sold;
- preliminary age identification of the end consumer before sale;
- product shipment for delivery to the end consumer from the sales place (in case that the end consumer receives products not at the sales place);
- buyer’s age verification during direct transfer of products.
Register of website addresses: who will enter information and how?
State Tax Service is designated as a holder and administrator of Register of website addresses.
Register will include website addresses, URL addresses, domain names, IP addresses, mobile applications and network addresses through which relevant products are offered for sale or sold.
State Tax Service will enter, change and delete information based on notifications from the business entities, as well as taking into account information on the availability of relevant licenses in cases provided for by the law.
Register will be published on the State Tax Service’s web portal.
Procedure for creating and maintaining Register was approved by Resolution of the Cabinet of Ministers of Ukraine № 1320 as of 22.10.2025. Procedure for submitting information about the website addresses by licensees was approved by Order of the Ministry of Finance of Ukraine № 34 as of 14.01.2026.
What should business that already sell products online do?
Transitional period is provided for licensees who carried out electronic sale of relevant products before the beginning of Register and plan to continue such activities.
They must, within one calendar month from the beginning date of Register, send notification to the State Tax Service about relevant web resources.
Failure to submit notification within the established period is grounds for the State Tax Service to make a decision on the need to restrict access to relevant website or mobile application.
Under what conditions can website or mobile application be blocked?
State Tax Service will monitor Internet to identify violations of the established requirements for e-commerce.
If violations are detected, the Tax Service will decide on the need to restrict access to relevant website or mobile application. Such decision will be sent to relevant authorities and digital distribution platforms of mobile applications within five working days from the date of its adoption.
Particularly:
- under normal circumstances, decisions to restrict access to websites will be sent to the National commission for state regulation in the electronic communications, radio frequency spectrum and postal services;
- during the martial law or emergency – to the National center for operational and technical management of the electronic communication networks of Ukraine;
- regarding mobile applications – to relevant digital distribution platforms.
During a state of war or emergency, the National center for operational and technical management of the electronic communications networks of Ukraine, based on a decision of the State Tax Service, will issue orders to restrict access to relevant websites. Providers of electronic communications services are obliged to comply with such orders within three working days from the date of their issuance.
Changes to the disclosure of information about licensees
Law №4903-IX also provides that during the martial law, restrictions on the publication of information from the Unified register of licensees regarding business entities that have received licenses for the retail tobacco products sale do not apply.
Reference.
Law № 3817-IX – Law of Ukraine № 3817-IX as of 18.06.2024 “On state regulation of production and circulation of ethyl alcohol, alcohol distillates, bioethanol, alcoholic beverages, tobacco products, tobacco raw materials, liquids used in electronic cigarettes and fuel”.
Law № 4903-IX – Law of Ukraine № 4903-IX as of 09.06.2026 “On amendments to the Tax Code of Ukraine and other legislative Acts of Ukraine regarding implementation of the international automatic exchange of information on income derived through digital platforms and taxation of such income”.