Ministry of Justice of Ukraine registered Order of the Ministry of Finance of Ukraine № 567 as of 07.11.2024 “On approval of amendments to the excise tax declaration form and procedure for filling out and submitting the excise tax declaration” on November 21, 2024 under № 1752/43097 (hereinafter – Order № 567).
Paragraph 3 of Order № 567 stipulates that it shall enter into force from the date of its official publication, except for certain provisions thereof, which will enter into force from January 1, 2026.
Order № 567 was published in the “Ofitsiynyy visnyk Ukrayiny” № 109 on 27.12.2024.
Purpose of adopting Order № 567 is to bring the excise tax declaration form and Procedure for its completion and submission, approved by Order of the Ministry of Finance of Ukraine № 14 as of 23.01.2015 (as amended by Order of the Ministry of Finance of Ukraine № 841 as of 26.09.2016) (hereinafter – Declaration), into line with requirements of the Tax Code of Ukraine, taking into account amendments made by the Law of Ukraine № 3173-IX as of 29.06.2023 "On amendments to the Tax Code of Ukraine and other laws of Ukraine in connection with introduction of electronic traceability of circulation of alcoholic beverages, tobacco products and liquids used in electronic cigarettes" and the Law of Ukraine № 3603-IX as of 23.02.2024 "On amendments to the Tax Code of Ukraine and other laws of Ukraine on improving online communication with taxpayers and clarifying certain legislative provisions", which provide for:
adding lines to Declaration by transaction codes in terms of reflecting excess losses of alcohol, alcoholic beverages, tobacco raw materials, tobacco products, indicating use of preferential volumes of liquefied gas and heavy distillates (gas oils);
redrafting of annexes 1, 2, 3 to Declaration in order to reflect:
calculation of amount of the excise tax payable, including for generated unique identifiers, according to the electronic marks applied to products, import and sale of which is subject to the excise tax, taking into account norms of losses of raw materials and finished products;
peculiarities of using tax bill importing alcoholic beverages to the customs territory of Ukraine for their subsequent bottling into consumer packaging.
At the same time, Order № 567 provides for recognizing Annex 5 to Declaration “Calculation of the excise tax amount from lost excise tax marks purchased for labeling tobacco products and liquids used in electronic cigarettes” as invalid from 01.01.2026, since with the start of using electronic excise mark for labeling the specified excisable products, such annex loses its relevance.
According to provisions of Paragraph 46.6 Article 46 of the Tax Code of Ukraine, new forms of declarations (calculations) are used to prepare reports for the tax period following the tax period in which they were published.
As follows, starting from the reporting period January 2025, the updated Declaration form is used for reporting, which is submitted to the controlling authority at the registration place of the excise tax payer not later than February 20, 2025.