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RESOLUTION OF THE CABINET OF MINISTERS OF UKRAINE

of October 4, 2024 No. 1137

About approval of the Procedure of payments of the amounts of the excise tax which shall be paid by economic operators producers / importers for the created unique identifiers

According to Item 222.4 of article 222 of the Tax Code of Ukraine the Cabinet of Ministers of Ukraine decides:

1. Approve the Procedure of payments of the amounts of the excise tax which shall be paid by economic operators producers / importers for the created unique identifiers of enclosed.

2. This resolution becomes effective since January 1, 2026.

Prime Minister of Ukraine

D. Shmygal

Approved by the Resolution of the Cabinet of Ministers of Ukraine of October 4, 2024, No. 1137

Procedure of payments of the amounts of the excise tax which shall be paid by economic operators producers / importers for the created unique identifiers

1. This Procedure determines the mechanism of calculation of the amounts of the excise tax which shall be paid by economic operators producers / importers of the alcoholic beverages, tobacco products and liquids used in electronic cigarettes (further - economic operators), for created by Electronic system of turnover of the alcoholic beverages, tobacco products and liquids used in electronic cigarettes (further - Electronic system), unique identifiers, and also the unique identifiers created according to regulations of the European Union on the questions concerning creation and ensuring functioning of system of tracking of the tobacco products made in member states of the European Union, information and additional data about which are entered by importers of such tobacco products into the Electronic system.

The specified calculation is perfromed in the automatic mode by software of Electronic system.

2. Calculation of the amounts of the excise tax is perfromed according to messages of the economic operator on forming of unique identifiers (further - the notification) in which the tax regime is specified - "are assessed with the excise tax".

For calculation of the amounts of the excise tax are entered into the Electronic system by economic import operators of the tobacco products made in member states of the European Union, information on the unique identifiers applied on such tobacco products, and additional data are equated to the message.

3. Calculation of the amounts of the excise tax is perfromed in such sequence:

on each separate commodity unit (products) specified in the message;

according to each message;

according to each message on deactivation of unique identifiers;

according to all messages taking into account messages of the economic operator on reduction of the amount of the excise tax for the deactivated unique identifiers.

4. The amounts of the excise tax for the created unique identifiers for each separate commodity unit (products) (AOD) are estimated separately according to each description of goods (products) by code according to UKTVED (Item 215.3 of article 215 of the Tax Code of Ukraine (further - the Code) taking into account:

for tobacco products quantities of units in pack, the weight of goods (products), the maximum retail price;

for the liquids used in electronic cigarettes - amount of cartridge, filling container and other reservoirs, the maximum retail price;

for alcoholic drinks reservoirs of container and percent of content of alcohol ethyl.

5. Calculation of the amounts of the excise tax is perfromed on the following formulas:

1) for tobacco products on which the absolute (specific) rate of the excise tax for 1000 pieces (subitem 215.3.2 of Item 215.3 of article 215 of the Code) is established:

 

1137-24(1)

where Ksht-kolichestvo of units in pack, in particular cigarettes, cigarettes, cigarillos;

St size of absolute (specific) rate of the excise tax;

2) for tobacco products on which the absolute (specific) rate of the excise tax for 1 kilogram net is established (subitem 215.3.2 of Item 215.3 of article 215 of the Code):

 

1137-24(2)

where Kkg-ves of goods (products) net tobacco products, tobacco and industrial substitutes of tobacco in single packaging in kilograms (with curve to five signs after comma);

St size of absolute (specific) rate of the excise tax;

3) for tobacco products on which the relative (ad valorem) rate of the excise tax as a percentage is established (subitem 215.3.2-1 of Item 215.3 of article 215 of the Code):

 

1137-24(3)

where MRTs-maksimalnaya retail price which is established for the tobacco products, tobacco, industrial substitutes of tobacco and liquids used in electronic cigarettes, producers or importers of goods (products) for commodity unit (products);

St size of relative (ad valorem) rate of the excise tax;

4) for tobacco products on which the minimum excise tax liability on payment of the excise tax from tobacco products (subitem 215.3.3 of Item 215.3 of article 215 of the Code) is established:

on 1000 pieces - on the formula determined by subitem 1 of this Item;

at the same time on 1000 pieces and 1 kilogram net - on the formulas determined by subitems 1 and 2 of this Item respectively. The greatest value gets out of the calculated amounts of the excise tax.

During the period from April 1 to December 31 the current year to the minimum excise tax liability on cigarettes by codes according to UKTVED 2402 20 90 10, 2402 20 90th 20, the amount of the excise tax for which it is calculated according to this subitem is applied 1,1 coefficient in case the share of total amount of the tax liabilities on the excise tax in the weighted retail price of sale of such cigarettes for previous year which is promulgated no later than March 1 of the year following the accounting period on the GNS website is, less, than 60 percent of the weighted retail price of sale of cigarettes for the same year;

5) for tobacco products on which absolute (specific) rates, relative (ad valorem) rates and the minimum excise tax liability are at the same time established:

at the absolute (specific) rate - on the formula determined by the subitem of 1 this Item;

at the relative (ad valorem) rate - on the formula determined by the subitem 3 presents of Item;

according to the minimum excise tax obligation - according to the subitem 4 presents of Item.

The amount of values of the excise tax on absolute (specific) and relative (ad valorem) to rates is compared to the amount of the excise tax on the minimum excise tax liability and the greatest value is chosen;

6) for the alcoholic beverages and liquids used in electronic cigarettes on which the absolute (specific) rate of the excise tax for 1 liter (subitems 215.3.1 and 215.3.3-1 of Item 215.3 of article 215 of the Code) is established:

 

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