From May 29, 2025 (official publication day of Order of the Ministry of Finance of Ukraine № 174 as of 26.03.2025) entered into force:
new application forms for entering information about equipment for preparation or processing of tobacco, tobacco raw materials and industrial production of tobacco products into the Unified Register of Equipment (hereinafter – application for entering information about equipment into the Unified Register of Equipment) and for making changes to information contained in the Unified Register of Equipment;
Procedure for filling them out;
Certificate form from the Unified Register of Equipment.
Submission of applications for formation of the Unified Equipment Register and obtaining certificate from it
Applications for entering information about equipment into the Unified Register of Equipment and for making changes to information contained therein, and copies of documents to these applications, are submitted by the owner/user of equipment to the State Tax Service in paper or electronic form according to procedure specified in Article 42 Chapter 1 Section II of the Tax Code of Ukraine.
Application for changes to information contained in the Unified Register of Equipment is submitted by the owner/user of equipment to the State Tax Service within 10 working days from the date of event that caused such changes.
Application for certificate from the Unified Register of Equipment is submitted, if necessary, by the owner/user of equipment to the State Tax Service in paper or electronic form according to procedure specified in Article 42 of the Tax Code of Ukraine.
Adding the Unified Register of Equipment with information about equipment
In order to add information about equipment entered into the Unified Register of Equipment by 01.01.2025 with information specified in Part 5 Article 38 of the Law № 3817, the business entity must, by 01.07.2025, submit to the State Tax Service application for changes to information contained in the Unified Register of Equipment and documents confirming presence of such equipment on their records according to procedure specified by the Law.
In absence of customs declarations and/or agreements on the acquisition of ownership rights, equipment use for preparation or processing of tobacco, tobacco raw materials, industrial production of tobacco products from entities that are owners or users of such equipment, due to the expiration of their storage period or loss due to force majeure, such owners/users of equipment may submit accounting certificate, other documents confirming presence of such equipment on their records, indicating their requisites in application for entering information about equipment into the Unified Register of Equipment and/or for making changes to information contained therein.
Liability for failure to comply with equipment registration requirements in the Unified Register of Equipment
Paragraphs 7, 8 and 34 of Part 2 Article 73 of the Law № 3817 stipulate that financial sanctions in the form of fines are applied to business entities in the case of:
- use and/or storage in the customs territory of Ukraine of equipment for preparation or processing of tobacco, tobacco raw materials, industrial production of tobacco products, not registered in the Unified Register of Equipment, or at the address or owner/user not included in the specified register - 25 times the minimum wage established by the law as of January 1 of the reporting (tax) year;
- lack of equipment for preparation or processing of tobacco, tobacco raw materials, industrial production of tobacco products at the address of its location, which is entered in the Unified Register of Equipment - 20 times the minimum wage established by the law as of January 1 of the reporting (tax) year;
- untimely submission of application for entering information about equipment for preparation or processing of tobacco, tobacco raw materials, industrial production of tobacco products into the Unified Register of Equipment and/or failure to submit application for making changes to information contained in the Unified Register of Equipment within the time limits provided for in Article 38 of the Law № 3817 - 16.5 times the minimum wage established by the law as of January 1 of the reporting (tax) year.
For reference:
Order of the Ministry of Finance of Ukraine № 174 as of 26.03.2025 “On approval of application forms for entering information about equipment for preparation or processing of tobacco, tobacco raw materials, industrial production of tobacco products into the Unified Register of Equipment, on making changes to information contained in the Unified Register of Equipment, procedure for filling it out and certificate form from the Unified Register of Equipment”, registered in the Ministry of Justice of Ukraine on 18.04.2025 under № 632/44038.
According to the specified Order, the application forms for registration of equipment for preparation or processing of tobacco, tobacco raw materials, industrial production of tobacco products in the Unified State Register of Equipment for Preparation or Processing of Tobacco, Tobacco Raw Materials, Industrial Production of Tobacco Products, for making changes to information, for excluding information contained in the Unified State Register of Equipment for Preparation or Processing of Tobacco, Tobacco Raw Materials, Industrial Production of Tobacco Products, which were approved by Order of the Ministry of Finance of Ukraine № 99 as of 29.02.2024, have become invalid.
Law of Ukraine № 3817-IХ as of 18.06.2024 “On state regulation of production and circulation of ethyl alcohol, alcohol distillates, bioethanol, alcoholic beverages, tobacco products, tobacco raw materials, liquids used in electronic cigarettes and fuel”.