In connection with entry into force on 03.09.2023 of the Law of Ukraine № 3303-IX as of 09.08.2023 "On amendments to the Tax Code of Ukraine and some laws of Ukraine regarding development of production of wine products and simplification of economic activities of small producers of wine products" (hereinafter – Law № 3303), which made changes to the Law of Ukraine № 481/95-VR as of 19.12.1995 "On state regulation of production and turnover of ethyl alcohol, cognac and fruit alcohol, alcoholic beverages, tobacco products, liquids used in electronic cigarettes and fuel" (hereinafter – Law № 481), we inform about peculiarities of carrying out economic activities by small producers of wine products, namely:
conduction by small wineries of production and bottling in consumer containers of alcoholic beverages without addition of ethyl alcohol from wine materials of own production, obtained by processing, not only from independently grown/produced fruits, berries, grapes, honey, as well as from those purchased under the condition that they have exclusively of Ukrainian origin;
simplification of requirements for material and technical base of small wine productions regarding the availability of equipment (there is no mandatory need for the availability of equipment for weighing fruits, berries, grapes, honey, processing wine materials, temperature control at stages of production and storage) and at the same time clarified requirements for the use of equipment and technological containers made of corrosion-resistant materials, according to requirements of the Law of Ukraine "On basic principles and requirements for safety and quality of food products";
wholesale of alcoholic beverages without addition of ethyl alcohol, produced from wine materials of own production, obtained by processing purchased fruits, berries, grapes, honey of Ukrainian origin, for small wine productions, is carried out with presence of license, annual fee for which is 30000 UAH, while such activity in sale of alcoholic beverages, which are produced from wine materials exclusively of own production, obtained by processing independently grown/produced fruits, berries, grapes, honey, is still carried out without license for such trade;
submission of application for obtaining license for right to produce wine products by such producers is carried out exclusively in the electronic form;
obligation to submit annual report on the volume of production and/or turnover (including import and export) by small producers of wine products who have received licenses for right to produce and/or wholesale of alcoholic beverages without added ethyl alcohol (import/export) to authority of the executive power, authorized by the Cabinet of Ministers of Ukraine in the form established by this body, not later than the 20th of a month following reporting year;
establishment of liability in case of non-submission or untimely submission of such report or submission of it with inaccurate information (a fine of 1,020 UAH);
provision of opportunity to submit revised report by the end of such quarter if, in the quarter following reporting year the business entity (small producer of wine products) independently discovered errors in the submitted annual report, without applying a fine to such business entity.