إجراء مقترح من أوكرانيا: مشروبات وسوائل كحولية وخل وتبغ وأبدال تبغ مصنعة

The Law amends the Tax Code of Ukraine and certain other laws to postpone the introduction of the electronic traceability system of the circulation of alcoholic beverages, tobacco products and liquids used in electronic cigarettes. The Law postpones the introduction of the electronic excise stamp system from 1 November 2026 to 1 July 2027. It provides for the electronic traceability system to operate in test mode until 30 June 2027 and in full operation from 1 July 2027. The Law establishes transitional arrangements for the registration of economic operators in the electronic system, the circulation of products bearing paper excise stamps and the application of financial penalties during the transition period. It sets specific deadlines for the registration of economic operators, including 1 April 2027 for operators holding the relevant licences as of 1 January 2027. The Law also provides that alcoholic beverages, tobacco products and liquids used in electronic cigarettes manufactured in Ukraine or imported into Ukraine before 1 July 2027 and bearing paper excise stamps may remain in circulation until 31 December 2028, inclusive. Their circulation is governed by the legislation applicable before 1 July 2027 concerning products bearing paper excise stamps, without applying the requirements of the Tax Code of Ukraine and the relevant Law concerning the operation of the electronic system. Alcoholic beverages, tobacco products and liquids used in electronic cigarettes imported…