Unofficial transfer (c) Soyuzpravoinform LLC

LAW OF UKRAINE

of June 29, 2023 No. 3173-IX

About introduction of amendments to the Tax Code of Ukraine and other laws of Ukraine in connection with introduction of electronic traceability of turnover of the alcoholic beverages, tobacco products and liquids used in electronic cigarettes

The Verkhovna Rada of Ukraine DECIDES:

I. Bring in the Tax code of Ukraine (Sheets of the Verkhovna Rada of Ukraine, 2011, Art. No. No. 13-17, 112) the following changes:

1. In Item 14.1 of Article 14:

add with subitems 14.1.4-1 - 14.1.4-6 following contents:

"14.1.4-1. electronic brand of the excise tax - the data set consisting of the unique identifier and other data of electronic system of turnover of the alcoholic beverages, tobacco products and liquids used in electronic cigarettes which allows to identify each commodity unit (products) which is subject to marking at all stages of movement of goods (products);

14.1.4-2. the counterfeit electronic brand of the excise tax - graphical element which the type imitates graphical element of electronic brand of the excise tax and information on which is absent in electronic system of turnover of the alcoholic beverages, tobacco products and liquids used in electronic cigarettes or the graphical element of electronic brand of the excise tax applied on the goods (products) which are subject to marking, repeatedly (except repeated drawing graphical element of electronic brand of the excise tax on the goods (products) which are subject to marking, the producer / importer after elimination of the revealed shortcomings according to Item 234.7 of Article 234 of this Code);

14.1.4-3. the unique identifier - the unique alphanumeric code consisting of serial number of electronic brand of the excise tax and other data is created by means of software of electronic system of turnover of the alcoholic beverages, tobacco products and liquids used in electronic cigarettes and allows to identify each separate commodity unit (products) which is subject to marking;

14.1.4-4. the unique group identifier - the unique identifier containing information on single unique identifiers allows to identify group of the goods (products) which are subject to marking;

14.1.4-5. graphical element of electronic brand of the excise tax - display of the unique identifier of electronic brand of the excise tax in the form of Datamatriks of code (DataMatrix), applied on the physical carrier or is direct on pack (single packaging) of tobacco product or bottle (single packaging) of alcoholic drink, or reservoir (single packaging) with the liquid used in electronic cigarettes which provides opportunity to identify each commodity unit (products) which is subject to marking at all stages of movement of such goods (products) and to obtain information on such goods (products) that contains in electronic system of turnover of the alcoholic beverages, tobacco products and liquids used in electronic cigarettes. Together with graphical element of electronic brand of the excise tax drawing the elements suitable for reading by the person in format of the first twelve symbols of the unique identifier is provided,

14.1.4-6. serial number of electronic brand of the excise tax - the sequence of letters and the figures generated in the automatic mode by software of electronic system of turnover of the alcoholic beverages, tobacco products and liquids used in electronic cigarettes for date of forming of the order for forming of electronic brand of the excise tax";

in paragraph five of subitem 14.1.6 of the word "brands of the excise tax" to exclude;

exclude subitem 14.1.107;

state subitem 14.1.109 in the following edition:

"14.1.109. marking of the alcoholic beverages, tobacco products and liquids used in electronic cigarettes - drawing graphical element of electronic brand of the excise tax and the elements suitable for reading by the person in format of the first twelve symbols of the unique identifier, on each separate pack (single packaging) of tobacco product or bottle (single packaging) of alcoholic drink, or reservoir (single packaging) with the liquid used in electronic cigarettes in determined by the Law of Ukraine "About state regulation of production and turnover of ethyl alcohol, spirit distillates, alcoholic beverages, tobacco products, the liquids used in electronic cigarettes and fuel" about";

exclude subitem 14.1.148;

in subitem 14.1.190 of the word "buyer of brands of the excise tax" shall be replaced with words "the customer of electronic brands of the excise tax";

exclude subitem 14.1.198;

state subitem 14.1.252 in the following edition:

"14.1.252. tobacco products - filtered cigarettes or without filter, cigarette, cigar, cigarillo, and also pipe, snuff, sucking, chewing tobacco, rustic tobacco and other products from tobacco or its substitutes for smoking, shuffing, suction, chewing or inhalation without burning by heating";

add with subitem 14.1.285 of the following content:

"14.1.285. The terms "electronic system of turnover of the alcoholic beverages, tobacco products and liquids used in electronic cigarettes", "excise electronic document", "economic operator", "object of the economic operator", "electronic traceability of turnover of the alcoholic beverages, tobacco products and liquids used in electronic cigarettes", "scanning device" for the purposes of of this Code are used in the values given in the Law of Ukraine "About state regulation of production and turnover of ethyl alcohol, spirit distillates, alcoholic beverages, tobacco products, liquids that are used in electronic cigarettes, and fuel".

2. In Item 19-1.1 of Article 19-1:

add with subitem 19-1.1.14-1 of the following content:

"19-1.1.14-1. exercise within competence control in the field of accomplishment by subjects of managing of requirements for ensuring electronic traceability of turnover of the alcoholic beverages, tobacco products and liquids used in electronic cigarettes";

state subitem 19-1.1.18 in the following edition:

"19-1.1.18. will organize the work connected taking into account and control:

for turnover of the alcoholic beverages, tobacco products and liquids used in electronic cigarettes, with use of the this electronic system of turnover of the alcoholic beverages, tobacco products and liquids used in electronic cigarettes;

on completeness and timeliness of payment of the excise tax on transactions on import to customs area of Ukraine, production and realization on customs area of Ukraine of the goods (products) which are subject to marking;

behind observance of other requirements of this Code and the Law of Ukraine "About state regulation of production and turnover of ethyl alcohol, spirit distillates, alcoholic beverages, tobacco products, the liquids used in electronic cigarettes and fuel" when implementing turnover of the alcoholic beverages, tobacco products and liquids used in electronic cigarettes".

3. To add Item 42-1.2 of Article 42-1 with the paragraph the twenty eighth the following content:

"access for taxpayers to electronic system of the address of the alcoholic beverages, tobacco products and liquids used in electronic cigarettes".

4. To add Item 54.2 of Article 54 with paragraphs second and third the following content:

"The monetary commitment on the amount of the tax liabilities on the excise tax for the created unique identifiers is considered the economic operator payer of the excise tax approved from the date of receipt of unique identifiers and is subject to payment in the terms determined by Item 222.4 of Article 222 of this Code.

The monetary commitment is cancelled based on the notification of the economic operator given in time, determined by Item 234.2 of Article 234 of this Code, for date of submission of such notification.

5. In Item 75.1 of Article 75:

in paragraph one of subitem 75.1.1 of the word of "data SOD RRO" shall be replaced with words "the alcoholic beverages this electronic system of turnover, tobacco products and liquids used in electronic cigarettes, data SOD RRO";

in the second offer of paragraph one of subitem 75.1.3 of the word "including about production and turnover of excise goods" shall be replaced with words "legislations concerning regulation of production and turnover of excise goods (products), including the goods (products) which are subject to marking, legislations concerning use of electronic system of turnover of the alcoholic beverages, tobacco products and liquids used in electronic cigarettes.

6. In Item 80.2 of Article 80:

in subitem 80.2.1 of the word "concerning production and address of excise goods, implementation" shall be replaced with words "concerning production and the address of excise goods, including goods (products) which are subject to marking, use of electronic system of the address of the alcoholic beverages, tobacco products and liquids used in electronic cigarettes, implementation";

in subitem 80.2.2 of the word "conducting cash transactions, availability" shall be replaced with words "conducting cash transactions, concerning regulation of production and the address of excise goods (products), including the goods (products) which are subject to marking, use of electronic system of the address of the alcoholic beverages, tobacco products and liquids used in electronic cigarettes, availability";

in subitem 80.2.3 of the word "cash transactions, patenting" shall be replaced with words "cash transactions, addresses of the excise goods (products) which are subject to marking, patenting";

in subitem 80.2.5 of the word "and/or mass flowmeters, and also" shall be replaced with words "and/or mass flowmeters, marking of the alcoholic beverages, tobacco products and liquids used in electronic cigarettes, use of electronic system of the address of the alcoholic beverages, tobacco products and liquids used in electronic cigarettes and also.

7. To state subitem 213.3.10 of Item 213.3 of Article 213 in the following edition:

"213.3.10. import to customs area of Ukraine by accredited test laboratories (own or attracted on a contract basis), import to customs area of Ukraine and/or transfer within customs area of Ukraine subjects of managing which have licenses for tobacco products manufacture and the liquids used in electronic cigarettes and/or perform import of the tobacco products and liquids used in electronic cigarettes, reference (monitoring) or test samples of the tobacco products and liquids used in electronic cigarettes not held for sale at retail for carrying out researches, certification or testing (calibration of the laboratory equipment, carrying out tastings, studying of physical and chemical indicators, design) in amount on each unit of goods item in the nomenclature of the producer/importer submitted in single packaging or without it, and which is not exceeding:

3000 pieces – for filtered cigarettes, without filter, cigarettes, tabakosoderzhashchy products for electric heating (TVEN) by means of heater with electronic control;

1000 pieces – for cigarillos, including cigarillos with the cut-off ends, with tobacco content;

500 grams – for other tobacco products;

Liter 0,2 – for the liquids used in electronic cigarettes.

Import to customs area of Ukraine by the subjects of managing having licenses for the right of wholesale trade by alcoholic beverages, test samples of alcoholic beverages of no more than 3 liters of each product intended for carrying out researches or testing (calibration of the laboratory equipment, carrying out tastings, studying of physical and chemical indicators, design) and not intended for wholesale and/or retail sale and also transfer within customs area of Ukraine by the subjects of managing having licenses for the right of production of alcoholic beverages, samples of the alcoholic beverages which are drawn up with observance of requirements of the legislation, to relevant organ on certification for the purpose of carrying out certification of such products".

8. To add Item 215.1 of article 215 after the paragraph of third with the new paragraph of the following content:

"tobacco raw materials, tobacco waste".

With respect thereto the fourth – the seventh to consider paragraphs respectively paragraphs the fifth – the eighth.

9. In Article 216:

in Item 216.1 of the word and figures "in Articles 225 and 229" shall be replaced with words also in figures "in Articles 225, 229 and 234";

in Item 216.4 shall be replaced with words the word of "case" also in figures "case, except the cases determined by Article 234 of this Code".

10. The paragraph one of Item 217.5 of Article 217 to replace with four paragraphs of the following content:

"217.5. In case of complete or partial return by the buyer/receiver of the excise goods (products) made (made) on customs area of Ukraine to the producer of such goods (products) for remedial action of goods (products) or their destruction (conversion) in connection with impossibility of elimination of such shortcomings and realization on customs area of Ukraine the taxpayer - the producer carries out adjustment of the tax liabilities on payment of the excise tax in the accounting period in which there was it:

return – for goods (products) concerning which there will be remedial action;

– for goods (products) concerning which it is impossible to eliminate defects and to realize extermination (conversion) under control of representatives of monitoring body on customs area of Ukraine.

For the carrying out adjustment of the tax liabilities determined by this Item, which are rather returned (destroyed) by the buyer/receiver of the marked goods (products) by the compulsory provision deactivation of the corresponding electronic brands of the excise tax is (destruction of paper brands of the excise tax together with goods (products)".

With respect thereto paragraphs two – to consider the fourth respectively paragraphs the fifth – the seventh.

11. In Item 218.4 of Article 218:

the paragraph one to replace with two paragraphs of the following content:

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