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LAW OF UKRAINE

of August 9, 2023 No. 3303-IX

About introduction of amendments to the Tax Code of Ukraine and some laws of Ukraine concerning development of production of wine-making products and simplification of economic activity of small productions of wine-making products

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. Subitem 291.5-1.2 of Item 291.5-1 of Article 291 after words "the fruits received by conversion, berries, grapes, self-produced honey" to add with the words "and/or the acquired fruits, berries, grapes, honey provided that such acquired fruits, berries, grapes, honey have exclusively Ukrainian origin".

2. To state subitem 69.1 of Item 69 of subsection 10 of the Section XX "Transitional provisions" in the following edition:

"69.1. In case of absence at the taxpayer of opportunity to timely execute the tax obligation on adherence to deadlines of tax payment and charges, submission of the reporting, including reporting, stipulated in Item 46.2 articles 46 of this Code, registration in the corresponding registers of tax or excise delivery notes, calculations of adjustment, submission of the electronic documents containing data on the actual remaining balance of fuel and amount of the address of fuel or ethyl alcohol, etc. taxpayers are exempted from liability provided by this Code with obligatory execution of such obligations within six months after the termination or cancellation of warlike situation in Ukraine.

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