Law of Ukraine “On Amendments to the Tax Code of Ukraine and other legislative acts of Ukraine to ensure balanced budget revenues” as of 30.11.2021№ 1914-IX set out the 34th Part 34 of Article 15 of the Law of Ukraine “On state regulation of production and circulation of ethyl alcohol, cognac and fruit alcoholic beverages, tobacco products, liquids used in electronic cigarettes and fuel” (hereinafter – Law № 481) in the following wording: “License is issued on the basis of application submitted by purpose, by mail or electronically by the business entity (including foreign economic entity operating through its registered permanent establishment), accompanied by document confirming annual payment for license (excepting licenses for fuel wholesale in the presence of places of fuel wholesale, retail sale of fuel, fuel storage for further sale to other consumers)”. These changes came into force on 01.01.2022.
At the same time, Part 29 Article 15 of the Law № 481 provides for special conditions for the annual payment for licenses for the retail sale of alcoholic beverages, tobacco products, liquids used in electronic cigarettes, namely: payments for such licenses are made quarterly in equal shares and credited to local budgets according to applicable law.
Therefore, the business entity has a right to pay both the full cost of license for a year and to make quarterly payments to repay the annual license payment.
Given above specified, in order to obtain license for the retail sale of alcoholic beverages, tobacco products, liquids used in electronic cigarettes, the business entity applying for license for this type of business activity and has a right to submit document confirming part of payment of the annual (quarter) license payment.