On 01 March 2026, Order No. 641 of the Ministry of Finance of Ukraine will come into force, approving new rules for reporting for business entities involved in the production and circulation of excise goods.
The changes introduced are significant for manufacturers and importers of alcoholic beverages, tobacco products, e-cigarette liquids, alcohol, and bioethanol, as well as for businesses engaged in the wholesale trade of these goods.
The updated procedure establishes different requirements for the submission of documents to the State Tax Service of Ukraine depending on the type of activity and scale of production.
Key changes
- updated Forms No. 1-ВП and No. 1-ОП have been introduced;
- the rules for recording the volumes of products transferred or accepted for safekeeping, and the circulation of tobacco raw materials and leftovers have been improved;
- new codes and product categories have been introduced for more accurate accounting of residues and the volume of purchased, produced, and sold tobacco raw materials (fermented and unfermented);
- or entities in the agricultural sector, detailed data on the area under cultivation and the volume of tobacco grown is required.
We will closely monitor further developments in reporting on the excise goods market and report on them in the future Legal News.
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