Unofficial transfer (c) Soyuzpravoinform LLC
On June 29, 2023 No. 3193-IX
About introduction of amendments to the Tax Code of Ukraine and some laws of Ukraine concerning simplification of conditions of production of distillates by small business entities
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) such changes:
1. In Item 14.1 of Article 14:
state subitem 14.1.237 in the following edition:
"14.1.237. ethyl alcohol - all types of the rectified ethyl alcohol, the bioethanol, other types of ethyl alcohol specified in goods items of 2207 and 2208 according to UKT foreign trade activities";
add with subitem 14.1.237-1 of the following content:
"14.1.237 - 1. spirit distillate - the alcohol received by distillation (distillation) after spirit fermentation of agricultural products which has no characteristics of ethyl alcohol keeps aroma and taste of the used raw materials and corresponds to goods item of 2208 according to UKT foreign trade activities".
2. To state paragraph two of Item 215.1 of Article 215 in the following edition:
"ethyl alcohol, spirit distillates, alcoholic beverages, beer (except kvass of "live" fermentation)".
3. In Item 229.1 of Article 229:
To state the subitem "zh" of subitem 229.1.1 in the following edition:
"g) ethyl alcohol - raw which is used for bioethanol production";
add subitem 229.1.5 with the subitem "zh" of the following content:
"g) producer of bioethanol which uses for bioethanol production ethyl alcohol - raw".
4. In the text of the Code of the word "the Law of Ukraine "On state regulation of production and turnover of alcohol ethyl, cognac and fruit, alcoholic beverages, tobacco products, the liquids used in electronic cigarettes and fuel" shall be replaced with words "the Law of Ukraine "On state regulation of production and turnover of ethyl alcohol, the spirit distillates, alcoholic beverages, tobacco products, liquids used in electronic cigarettes and fuel".
II. Final provisions
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