Verkhovna Rada of Ukraine adopted laws of Ukraine: № 3193-IX as of 29.06.2023 "On amendments to the Tax Code of Ukraine and some laws of Ukraine on simplifying conditions for production of distillates by small business entities", which entered into force on 23.11.2023;
№ 3303-ХХ as of 09.06.2023 "On amendments to the Tax Code of Ukraine and some laws of Ukraine regarding development of wine production and simplification of economic activity of small wine productions", which entered into force on 03.09.2023.
According to these laws, amendments were made to Article 16 of the Law of Ukraine "On state regulation of production and turnover of ethyl alcohol, alcohol distillates, alcoholic beverages, tobacco products, liquids used in electronic cigarettes and fuel", according to which it was established that:
small productions of wine products that received licenses for production and/or wholesale of alcoholic beverages without addition of alcohol (grape wines, fruit and berry wines, honey drinks) and/or export, import of the specified products have to submit to the executive body authorized by the Cabinet of Ministers of Ukraine annual report on the volume of production and/or turnover (including import and export) of alcoholic beverages in the form established by this body, not later than 20th of month following reporting year;
small productions of distillates that have license for production of alcohol distillates, license for production of alcoholic beverages and/or license for wholesale and/or retail sale of alcoholic beverages have to submit to the executive body authorized by the Cabinet of Ministers of Ukraine every quarter, not later than 20th of month, following reporting quarter, report on the volume of production and/or turnover (including export) of alcoholic beverages in the form established by this body;
business entities (including foreign business entities operating through their registered permanent representative offices) that have licenses for production and/or wholesale of ethyl alcohol, alcohol distillates, alcoholic beverages and tobacco products, liquids used in electronic cigarettes, and carry out such activities and/or export, import of the specified products, submit to the executive body authorized by the Cabinet of Ministers of Ukraine to issue such licenses, every month by 10th of the following month, report on the volume of production and/or turnover (including import and export) of alcohol, alcohol distillates, alcoholic beverages and tobacco products, liquids used in electronic cigarettes, according to the form established by this body.
As follows, annual reporting was introduced for small productions of wine products and quarterly reporting (in the part of alcoholic beverages) for small productions of distillates, at the same time, monthly reporting on the volumes of production and/or turnover (including import and export) of alcohol distillates was left for small productions of distillates.
To date, Order of the Ministry of Finance of Ukraine № 49 as of 11.02.2016 "On approval of report forms on the production and turnover of alcohol, alcoholic beverages and tobacco products and procedures for filling them out" has approved, in particular, the following report forms:
№ 1-RS "Report on the volume of production and sale of alcohol";
№ 2-RS "Report on the volume of production and sale of alcoholic beverages."
For compliance purposes report forms on the volume of production and turnover of products submitted by small alcohol distillate productions and small productions of wine products, and procedures for their submission to the State Tax Service, relevant projects of regulatory and legal acts have been prepared, which are being coordinated according to legislation, so before they enter into force of such changes, business entities can use current report forms and submit them within the established terms:
report on the volume of production and/or turnover (including import and export) of alcoholic beverages, not later than 20th of month following reporting year in form № 2-RS – small production of wine products;
report on the volume of production and/or turnover (including export) of alcoholic beverages not later than 20th of month following reporting quarter in form № 2-RS – small production of distillates;
report on the volume of production and/or turnover (including import and export) of alcohol distillates by 10th of following month in form № 1-RS – business entities that have licenses for production and/or wholesale of alcohol distillates and carry out such activity and/or export, import of the specified products, including small productions of distillates.