According to Clause 2 of Paragraph 214.6 Article 214 of the Tax Code of Ukraine, Part 1 of Article 13 of the Law of Ukraine "On state regulation of production and circulation of ethyl, cognac and fruit alcohol, alcoholic beverages, tobacco products, liquids used in electronic cigarettes and fuel" norms of production losses and output of ethyl alcohol, including bioethanol; norms of production losses and output of cognac, fruit, grain distillate and other alcohol distillates and rectifications; norms of losses of alcohol and norms of losses and output of finished products during the production of alcoholic beverages are approved by the Cabinet of Ministers of Ukraine.
Resolution of the Cabinet of Ministers of Ukraine № 1310 as of 22.11.2022 "On approval of standards for production losses of cognac alcohol, grain distillate and other alcohol distillates and standards for losses of alcohol and finished products during the production of some types of alcoholic beverages" entered into force from 25.11.2022 (hereinafter – Resolution № 1310), which:
approved norms of production losses of cognac alcohol, grain distillate and other spirit distillates and norms of losses of alcohol and finished products during the production of certain types of alcoholic beverages;
established that during the martial law on the territory of Ukraine and within six months from the date of its termination or cancellation, it is allowed for business entities to apply standards of losses of alcoholic distillates and/or alcoholic beverages, which are not included in standards of losses approved according to Paragraph 1 of Resolution № 1310, respectively to regulatory documents according to which the corresponding alcohol distillates and/or alcoholic beverages are produced;
recognized as having lost its validity, Resolution of the Cabinet of Ministers of Ukraine № 186 as of 15.02.1999 "On some issues of state regulation of production of ethyl alcohol, cognac and fruit alcohol, alcoholic beverages and tobacco products" (Ofitsiynyy visnyk Ukrayiny, 1999, № 7, Article 237) and made changes to it.