The launch in Ukraine of the electronic marking system for alcoholic beverages, tobacco products and liquids used in electronic cigarettes, together with the electronic traceability of their circulation (e-Excise), has been postponed from November 1, 2026 to July 1, 2027. This was announced by the State Tax Service of Ukraine.
The relevant changes are provided for by Law of Ukraine No. 5013-IX of October 13, 2026 “On Amendments to the Tax Code of Ukraine and Certain Other Laws of Ukraine Regarding the Postponement of the Introduction of Electronic Traceability of the Circulation of Alcoholic Beverages, Tobacco Products and Liquids Used in Electronic Cigarettes”. The Law was officially published on October 26, 2026.
According to the State Tax Service, the postponement gives manufacturers and importers of excisable goods additional time to prepare their IT systems, configure cash register and accounting equipment and integrate with the state electronic system.
A transitional period for completing technical and organizational preparations will apply until July 1, 2027. During this time, excisable goods will continue to be marked with paper excise tax stamps under the current rules. Until June 30, 2027, the electronic system will operate in test mode.
The Law also sets deadlines by which businesses must register in the electronic system as economic operators. Companies that, as of January 1, 2027, hold licenses for the production and circulation of alcoholic beverages, tobacco products and liquids for electronic cigarettes must register by April 1, 2027. Those that obtain the relevant licenses between January 1 and March 20, 2027 must register no later than April 1, 2027. Businesses that obtain licenses from March 21, 2027 must register before starting the relevant type of activity.
The State Tax Service stated that it will continue its outreach work, testing of electronic services and consultations for taxpayers. The Service recommends that businesses operating or planning to operate with these types of excisable goods use this period for step-by-step preparation for the introduction of e-Excise.
For brand owners in the tobacco and alcohol sectors, the electronic traceability system is of considerable importance. The transition from paper stamps to digital marking is aimed at strengthening control over the circulation of products at all stages, from production to retail sale. Companies should therefore check in advance whether their accounting systems, supply chains and distribution partners are ready to work with the new system. At the same time, until July 1, 2027, control over the circulation of excisable goods will continue to rely on paper stamps. Law enforcement practice shows that excise tax stamps of unknown origin are affixed to illegal products, including cigarettes, so brand owners should continue to monitor the market closely.