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Testing of e-excise starts on March 1: what it means for business

Starting March 1, 2025, Ukraine will launch a test mode of the Electronic System for the Traceability of Certain Types of Excisable Goods. This was reported by the press service of the State Tax Service of Ukraine, Komersant ukrainskyi reports

The system will be tested for the circulation of alcoholic beverages, tobacco products, and liquids used in e-cigarettes until December 31, 2025. At this time, the products must be labeled with paper excise stamps and may additionally have graphic elements of electronic stamps, but in such a way as not to overlap the QR code, barcode, and other details of the paper stamp.

This is the first stage of the introduction of digital control over the circulation of alcohol, tobacco and e-liquids.

The full implementation of electronic excise tax stamps is scheduled for January 1, 2026, in accordance with the Law of Ukraine No. 3173-IX.

What does the test regime of electronic excise stamps provide for?

During the test period (from March 1 to December 31, 2025), producers and importers of alcohol and tobacco products will be able to apply graphic elements of electronic excise stamps to their products while complying with the current requirements for paper excise stamps.

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Main functions of the Electronic System:

• Generation of unique electronic stamp identifiers.
• Fixing and controlling the movement of excisable goods.
• Activation, deactivation and redemption of stamps in digital format.
• Making changes to electronic product accounting.

What goods are subject to electronic labeling?

Starting from 2026, control under the new system will apply to:

• Alcoholic beverages (vodka, cognac, wine, liqueurs, etc.).
• Tobacco products (cigarettes, cigars, tobacco).
• E-liquids for electronic cigarettes.

How will the product labeling rules change?

Until January 1, 2026, the use of paper excise stamps will remain mandatory in accordance with CMU Resolution No. 1251. The new labeling format will allow businesses to adapt to future changes without the risk of fines or business interruption.

The legislation does not require the use of U- or L-shaped markings with electronic excise stamps, which can be damaged when products are opened. Manufacturers can choose other methods of applying digital stamps.

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What are the current rules until 2026?

Until the introduction of electronic excise tax stamps, companies must label their products with paper stamps in accordance with CMU Resolution No. 1251. In this case, alcoholic beverages are labeled as follows:

• For bottles, the stamp is affixed in a U- or L-shaped manner across the neck.
• For packages (such as Tetra Pak) – along the axis of the upper plane.

Each stamp contains a two-dimensional quick response barcode and a linear barcode (containing information about the series and stamp number), as well as certain details:

• the designation of the type of stamp, consisting of the words and letters “domestic alcohol (alcoholic beverages)” – “AV LHP”, “domestic alcohol (wine products)” – “AV VP”, “imported alcohol (alcoholic beverages)” – “AI LHP”, “imported alcohol (wine products)” – “AI VP”
• index of the region of Ukraine corresponding to the location of the manufacturer;
• a series of four letters and a six-digit brand number;
• month and year in which the stamps were produced;
• the amount of excise tax paid per unit of production;
• details of the buyer of the stamp (EDRPOU code).

Benefits of introducing electronic excise stamps

• Transparency of the turnover of excisable goods – the new system will allow for more efficient tracking of product sales and reduce the level of counterfeiting in the market.
• Reducingbureaucracy – reducing paperwork for businesses.
• Consumer protection – buyers will be able to check the authenticity of products using QR codes.
• Control of budget revenues – the state will receive a more efficient mechanism for collecting excise tax.

What should businesses expect in 2025?

Companies engaged in the production and import of excisable goods will be able to test the new system without any mandatory changes to their business processes. The transition period will help avoid the risks associated with sudden changes in legislation and technical difficulties.

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