Resolution of the Cabinet of Ministers of Ukraine № 475 as of 30.04.2024 "On approval of Procedure for issuance, circulation and repayment of tax bills issued for receipt from the excise warehouse of undenatured ethyl alcohol intended for processing into alcoholic beverages (except for wine and vermouths)" entered into force on 07.05.2024, and before import of alcoholic beverages to the customs territory of Ukraine in containers that are not consumer containers, for their bottling in consumer containers by the producer of alcoholic beverages" (hereinafter – Resolution № 475) (published in the newspaper "Uryadovyy kuyer" № 93).
Resolution № 475 was adopted to implement provisions of Article 225 of the Tax Code of Ukraine (hereinafter – Code), taking into account changes made by the Law of Ukraine № 3173-IX as of 29.06.2023 "On amendments to the Tax Code of Ukraine in connection with introduction of electronic traceability circulation of alcoholic beverages, tobacco products and liquids used in electronic cigarettes".
Specified normative legal act establishes new Procedure for issuance, circulation and repayment of tax bills, which are issued for receipt from the excise warehouse of undenatured ethyl alcohol intended for processing into alcoholic beverages (except for wine materials and vermouths), and for import to the customs territory of Ukraine by the producer of alcoholic beverages according to Paragraphs 225.1, 225.51 and 225.10 Article 225 of the Code.
Resolution № 475:
defines concepts of "promissory note issuer" and "promissory note holder";
establishes procedure for issuing tax invoice by the business entity – producer of alcoholic beverages for operations on the production of undenatured ethyl alcohol or for import of alcoholic beverages;
determines period for which tax bill is issued;
provides for procedure for compiling tax bill, responsibility for issuing tax bill, conditions for recording or refusing to record tax bill;
establishes conditions for repayment of tax bill and conditions when tax bill is considered not to be repaid within the specified period;
determines amount of excise tax for which tax bill is repaid for producers who receive ethyl alcohol for the production of alcoholic products, and for producers of alcoholic products who import alcoholic beverages to the customs territory of Ukraine in containers that are not consumer containers, for their bottling in consumer packaging, according to actually imported quantity of alcoholic beverages, as well as taking into account volumes of products shipped for export according to the duly compiled customs declaration;
provides for protesting tax bill by the bill holder, if tax bill is not repaid within the prescribed period.