Attention! Business entities that produce and import alcohol beverages and tobacco products!

Press service of the State Tax Service of Ukraine, published 03 November 2020 at 15:00 Chapter: New about taxes (news)

In order to receive the excise tax marks, enterprises-producers and importers of alcohol beverages and tobacco products must submit the following information by electronic means in the electronic form:

- preliminary application-calculation of the need for marks by their types,

- requisites of the payment document(-s) (number, date of the payment order and amount of transferred funds) for the transfer of payment for production of marks,

- report on the use of marks purchased in the previous month.

This information is submitted monthly until the 8th day of month to the seller of excise tax marks for 2 months approval in compliance with the Law of Ukraine “On the electronic documents and electronic document management” and “On the electronic trust services”.

Such requirements are provided by the 4^th paragraph of Paragraph 3 of Resolution of the Cabinet of Ministers of Ukraine as of 12.02.2020 № 1251 “On approval of Regulations on production, storage, sale of excise tax marks and labeling of alcohol beverages and tobacco products” with amendments made by Resolution of the Cabinet of Ministers of Ukraine as of 12.02.2020 №97 (hereinafter – the Resolution).

Until the 18th day of the month when the preliminary application-calculation is submitted in accordance with the 4^th paragraph of this Paragraph, the marks’ buyers have the right to adjust such application-calculation in the increasing direction not exceeding the amount specified therein. To do this, the one must submit an additional preliminary application-calculation by electronic means in the electronic form in compliance with the Law of Ukraine “On the electronic documents and electronic document management” and “On the electronic trust services” (6^th paragraph of Paragraph 3 of the Resolution).

Given amendments made by the Law of Ukraine as of 16.01.2020 № 466-IX “On Amendments to the Tax Code of Ukraine to improve tax administration, eliminate technical and logical inconsistencies in tax legislation” in terms of introducing from 01.01.2021 new marks for labeling tobacco products, liquids used in electronic cigarettes and putting a number of cigarettes, cigarillos in a pack (packaging), the excise tax marks for January 2021 must be provided in a new form of preliminary application for marks (attached).

Please note that terms for acceptance of the preliminary applications-calculations forms about the need for excise tax marks are the following:

from 01 to 07 (inclusively) day of the current month for J(F)1314302,

from 08 to 17 (inclusively) day of the current month for J(F)1314402.

If the last days for submission deadline fall on a weekend or public holiday, the last day for submission deadline is the day following the weekend or public holiday.