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LAW OF UKRAINE

of October 9, 2024 No. 4014-IX

About introduction of amendments to the Tax Code of Ukraine and other laws of Ukraine concerning features of the taxation the excise tax of ethyl alcohol and bioethanol

The Verkhovna Rada of Ukraine decides:

I. Subsection 5 of the Section XX "Transitional provisions" of the Tax code of Ukraine (2011, Art. No. No. 13-17, 112) to add sheets of the Verkhovna Rada of Ukraine with Item 49 of the following content:

"49. Temporarily, before acquisition of full membership by Ukraine in the European Union, but not longer than till January 1, 2030, producers of ethyl alcohol, bioethanol estimate the excise tax taking into account such features.

49.1. Producers of ethyl alcohol, bioethanol in case of calculation for the tax (reporting) period of the excise tax from the ethyl alcohol made on customs area of Ukraine, bioethanol consider value of the guaranteed tax liability on the excise tax for such period.

The guaranteed tax liability on the excise tax is understood as the size of the tax liability on the excise tax calculated proceeding from the maximum machine output for production of ethyl alcohol, bioethanol.

The maximum machine output for production of ethyl alcohol, bioethanol is understood as the maximum amount of ethyl alcohol, bioethanol in liters of ethyl 100 percent alcohol which can be made per day on the equipment providing complete production cycle of production of ethyl alcohol, bioethanol.

49.2. The guaranteed tax liability on the excise tax for the tax (reporting) period (GPP) is estimated on formula:

Ob amount of ethyl alcohol, bioethanol in liters of ethyl 100 percent alcohol, is determined as the maximum machine output for production of ethyl alcohol, bioethanol per day;

The K-number of days in calendar month of the tax (reporting) period;

St rate of the excise tax, determined by Item 215.3 of article 215 of this Code, acting on the first of the tax (reporting) period.

At the same time:

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