Unofficial transfer (c) Soyuzpravoinform LLC

LAW OF UKRAINE

of December 3, 2025 No. 4698-IX

About introduction of amendments to the Tax Code of Ukraine and other laws of Ukraine concerning features of the taxation of banks the income tax of the companies in 2026 and postponement of introduction

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 39-1. 1 Article 39-1:

in paragraph six of the word and figures" (till January 1, 2026)" shall be replaced with words also in figures "(till October 31, 2026 inclusive)";

in paragraph seven of the word and figures" (since January 1, 2026)" shall be replaced with words also in figures "(since November 1, 2026)".

2. The paragraph one of the subitem "d" of subitem 164.2.17 of Item 164.2 of Article 164 to state in the following edition:

"e) the main amount of debt (credit) of the taxpayer (except the amount of the remitted (cancelled) principal debt of the taxpayer on the foreign currency mortgage loan provided with mortgage of the residential real estate) forgiven (cancelled) by the creditor according to its independent decision which is not connected with insolvency proceeding before the expiration of the limitation period if its amount exceeds 25 percent of the size of one minimum wage (per year) established for January 1 of accounting tax year, and also the main amount of debt of the taxpayer before the creditor - financial institution in case of execution by such creditor of the judgment about release of the debtor - physical person from debts on the case of the insolvency if its amount exceeds 25 percent of the size of one minimum wage (per year) established for January 1 of accounting tax year. The creditor shall notify the payer of tax debtor by the direction of the registered mail with the assurance of receipt or way of the conclusion of the relevant agreement, or provision of the notification to the debtor under the signature personally on forgiveness (cancellation) of debt, execution by the creditor - financial institution of the judgment about release of the debtor - physical person from debts on the case of insolvency. The creditor, including the creditor - financial institution, shall include amount of debt, forgiven (cancelled) according to its independent decision which is not connected with insolvency proceeding, amount of debt according to the judgment about release of the debtor - the physical person from debts on the case of insolvency in Tax calculation of income amount added (paid) for benefit of taxpayers following the results of the accounting period in which such debt was remitted (is cancelled), the judgment about release of the debtor - physical person from debts on the case of insolvency is executed. The debtor independently pays tax on such income and reflects them in the annual tax declaration. In case of not message the debtor's creditor about forgiveness (cancellation) of debt, and also not message by the creditor - financial institution about accomplishment of the judgment about release of the debtor - physical person from debts on the case of insolvency according to the procedure, determined by this subitem, such creditor shall execute all obligations of the tax agent concerning the income determined by this subitem".

3. First or third subitem 165.1.55 of Item 165.1 of Article 165 to state paragraphs in the following edition:

"165.1.55. the main amount of debt (credit) of the taxpayer forgiven (cancelled) by the creditor according to its independent decision which is not connected with insolvency proceeding before the expiration of limitation period in the amount which is not exceeding 25 percent of the size of one minimum wage (per year), established for January 1 of accounting tax year and also the main amount of debt of the taxpayer before the creditor financial institution in case of execution by such creditor of the judgment about dismissal of the debtor - physical person from debts on the case of insolvency in the amount which is not exceeding 25 percent of the size of one minimum wage (per year), established for January 1 of accounting tax year;

the amount of percent, the commissions and/or penalties (penalty fee) forgiven (cancelled) by the creditor according to its independent decision which is not connected with the procedure of its bankruptcy before the expiration of limitation period, and also the amount of percent the commissions and/or penalties (penalty fee) in case of execution by the creditor financial institution of the judgment about release of the debtor physical person from debts on the case of insolvency;

the main amount of debt (credit) of the taxpayer on the foreign currency mortgage loan provided with mortgage of the residential real estate, forgiven (cancelled) by the creditor according to its independent decision which is not connected with insolvency proceeding before the expiration of limitation period and also the main amount of debt (credit) of the taxpayer on the foreign currency mortgage loan provided with mortgage of the residential real estate in case of execution by the creditor - financial institution of the judgment about release of the debtor - physical person from debts on the case of insolvency".

4. To add subitem 291.5.1 of Item 291.5 of Article 291 with the subitem 11 of the following content:

"11) security activities".

5. In the Section XX "Transitional provisions":

1) in subsection 2:

in the paragraph the thirty sixth Item 32 of the word" (regarding delivery of goods according to public contracts (agreements) on defense purchases)" to exclude;

exclude Item 64;

in paragraph one of Items 87-1, 88-1 of the word and figures "till January 1, 2026" shall be replaced with words also in figures "till January 1, 2029";

in paragraph one of Item 92 of the word and figures "till January 1, 2026" shall be replaced with words also in figures" till January 1, 2027";

2) subsection 4 to add with Item 73 following of content:

"73. Determine that for the tax (reporting) periods of 2026 the base (main) rate of the income tax of the companies for the purposes of the taxation of profit of banks, and also for application concerning banks of provisions of Item 57.1-1 of article 57 of this Code constitutes 50 percent.

By results of the tax (reporting) periods of 2026 banks do not apply the provisions provided by subitem 140.4.4 of Item 140.4 of article 140 of this Code and do not reduce financial result to the taxation by the amount of negative value of the taxation object of last tax (reporting) years.

The amount of negative value of the taxation object of last tax (reporting) years, is not considered in reduction of the taxation object the income tax of the companies including received from January 1, 2026 to December 31, 2026 reduces financial result to the taxation of future tax (reporting) periods since January 1, 2027 according to the procedure, determined by subitem 140.4.4 of Item 140.4 of article 140 of this Code";

3) in Item 69 of subsection 10:

to add subitem 69.22 after the paragraph of the eighth with the new paragraph of the following content:

"In case of calculation of taxation basis the non-personal tax, other than the parcel of land, the monitoring body does not consider real estate objects, including their shares located in the territories of active fighting or in the territories of Ukraine which are temporarily occupied by the Russian Federation included in the List of the territories in which are conducted fighting or the physical persons which are temporarily occupied by the Russian Federation, being in property and on which in connection therewith the subitem the non-personal tax, other than the parcel of land, is not charged and is not paid (was conducted). Provisions of this paragraph are applied to the specified real estate objects from January 1, 2025 to the last date in which active fighting or temporary occupation in the corresponding territory are complete".

With respect thereto the ninth or thirtieth to consider paragraphs respectively paragraphs the tenth-thirty first;

in subitem 69.41:

in subitem 69.41.1:

state the subitem "g" in the following edition:

"d) the amount of the applied penalties during the last three consecutive calendar months for violation by the taxpayer of tax obligations on submission of the reporting and/or documents (notifications) including provided by Articles 39 and 39-2, Item 46.2 of article 46 of this Code does not exceed one size of the minimum wage established by the law for January 1 of tax (reporting) year on condition of their payment, except appealed";

add with the subitem "y" of the following content:

"й) in the Unified State Register of Legal Entities, physical persons - entrepreneurs and public forming there is information on the final beneficial owner of the legal entity and there is no mark about possible unauthenticity of information on the final beneficial owner and/or structure of property of the legal entity or there is mark about specifying in structure of property of the legal entity of reasonable absence reason of the final beneficial owner of the legal entity";

in subitem 69.41.2:

in paragraph eight of the word "are determined by subitems "a", "b", "v", "d", "e", "e", "zh", "z", "y", "i" of the subitem" shall be replaced with words "are determined by subitems "an" - "in", "д" - "й" the subitem";

the ninth to exclude the paragraph;

in paragraph ten to "criteria" to replace the word with the word to "requirements", and the words "in day" - the words "within three working days from the date of";

the twelfth to replace the paragraph with three new paragraphs of the following content:

"For the purposes of subitem 69.41:

the industry is determined by main type of economic activity of the taxpayer at the level of class according to KVED 009:2010;

indicators are calculated based on data of tax statements which representation deadline according to provisions of this Code stepped on date of forming of the list of taxpayers by monitoring body with the high level of voluntary compliance of the tax legislation".

With respect thereto the thirteenth and fourteenth to consider paragraphs respectively paragraphs the fifteenth and sixteenth;

add with new paragraphs of the following content:

"For the measure calculation determined by the subitem "v" of subitem 69.41.2. 1, subitem "b" of subitem 69.41.2. 3, subitem "v" of subitem 69.41.2. 4, subitem "v" of subitem 69.41.2. 5, the subitem "v" of subitem 69.41.2.6 of subitem 69.41.2 of this subitem for the taxpayers performing economic activity in industry on which, according to data of the Unified State Register of Legal Entities, physical persons - entrepreneurs and public forming, any other subject of managing in limits does not perform economic activity:

the region, - the average salary in the corresponding industry across Ukraine increased by 1,1 coefficient is used;

Ukraine, - instead of indicator of the average salary in the corresponding industry in the respective region increased by coefficient of 1,1, the indicator equal to the double size of the minimum wage established by the law for January 1 of tax (reporting) year is used";

to state subitems "an" and "v" of subitem 69.41.2.1 in the following edition:

"a) the tax discharge level indicator on profit of the companies is equal/exceeds average value of the tax discharge on profit of the companies in the corresponding industry for the last four quarters taking into account Item 137.5 of article 137 of this Code provided that the taxation object declared by the taxpayer for the last tax (reporting) period exceeds 0 hryvnias";

"c) the indicator average monthly added and/or paid by the tax agent - the legal entity of the salary for the last 12 reporting (tax) months is equal/exceeds the size of the average salary in the corresponding industry in the respective region increased by coefficient of 1,1, but constitutes at least the size of one minimum wage, established by the law for January 1 of tax (reporting) year provided that average monthly number working for the specified period constitutes at least five people";

subitem 69.41.2.3 to state the subitem in the following edition:

"b) the indicator average monthly added and/or paid by the tax agent - the legal entity of the salary for the last 12 reporting (tax) months is equal/exceeds the size of the average salary in the corresponding industry in the respective region increased by coefficient of 1,1, but constitutes at least the size of one minimum wage, established by the law for January 1 of tax (reporting) year provided that average monthly number working for the specified period constitutes at least five people";

to state the subitem "v" of subitem 69.41.2.4 in the following edition:

"c) the indicator average monthly added and/or paid by the tax agent - the legal entity of the salary for the last 12 reporting (tax) months is equal/exceeds the size of the average salary in the corresponding industry in the respective region increased by coefficient of 1,1, but constitutes at least the size of one minimum wage, established by the law for January 1 of tax (reporting) year provided that average monthly number working for the specified period constitutes at least five people";

to state the subitem "v" of subitem 69.41.2.5 in the following edition:

"c) the indicator of the average monthly salary added and/or paid by the tax agent for the last 12 reporting (tax) months is equal/exceeds the size of the average salary in the corresponding industry in the respective region increased by coefficient of 1,1, but constitutes at least the size of one minimum wage, established by the law for January 1 of tax (reporting) year";

to state the subitem "v" of subitem 69.41.2.6 in the following edition:

"c) the indicator of the average monthly salary added and/or paid by the tax agent for the last 12 reporting (tax) months is equal/exceeds the size of the average salary in the corresponding industry in the respective region increased by coefficient of 1,1, but constitutes at least the size of one minimum wage, established by the law for January 1 of tax (reporting) year";

the first and fifth the subitem "an" of subitem 69.41.3 to state paragraphs in the following edition:

"a) the monitoring bodies determined by subitem 41.1.1 of Item 41.1 of Article of 41 of this Code from the date of, the promulgation of the List of taxpayers following behind day with the high level of voluntary compliance of the tax legislation, do not begin such checks (except checks concerning which by day of promulgation of such List the taxpayer is directed and/or is handed the copy of the order on conducting check)";

"carried out on the bases determined by subitems 78.1.1 (regarding documentary unscheduled inspections of taxpayers concerning which information testimonial of violation of the tax legislation on the tax matters of income gained by nonresidents with source of their origin from Ukraine and control of transfer pricing is obtained), 78.1.2 regarding control of transfer pricing, 78.1.3, 78.1.5, 78.1.7, 78.1.8, 78.1.9, 78.1.12, 78.1.14, 78.1.15, 78.1.16, 78.1.19, 78.1.21 and 78.1.22 of Item 78.1 of article 78 of this Code".

II. Final provisions

1. This Law becomes effective from the date of, its publication following behind day, except:

Item 1 of the Section I of this Law (about modification of Item 39-1. 1 article 39-1 of the Tax Code of Ukraine) and subitems 2-4 of Item 2 of this Section which become effective from the date of of the publication of this Law following behind day, and are applied since January 1, 2026;

item 4 (concerning modification of subitem 291.5.1 of Item 291.5 of article 291 of the Tax Code of Ukraine), the paragraph of third subitem 1 (concerning exception of Item 64 of subsection 2 of the Section XX "Transitional provisions" of the Tax code of Ukraine) and paragraphs of the fifth - the thirty seventh subitem 3 (concerning modification of subitem 69.41 of Item 69 of subsection 10 of the Section XX "Transitional provisions" of the Tax code of Ukraine) Item 5 of the Section I of this Law which become effective since January 1, 2026.

2. Make changes to such laws of Ukraine:

1) in the Law of Ukraine "About financial records audit and auditor activities" (Sheets of the Verkhovna Rada of Ukraine, 2018, No. 9, Art. 50 with the following changes):

in Article 17 part one:

word in paragraph one "Council of supervision for" shall be replaced with words" the decision of Council of supervision made by a majority vote its general structure for";

in paragraph seven of the word "discharge from position the decision of Council of supervision for gross violation of requirements of this Law and Charter Organa of public supervision of auditor activities" shall be replaced with words "discharge from position according to the procedure, determined by the Charter Organa of public supervision of auditor activities, the decision of Council of supervision for gross violation of requirements of this Law and Charter Organa of public supervision of auditor activities accepted by two thirds of voices of its general structure";

the paragraph the eleventh article 19 parts eight after the first offer to add with the new offer of the following content: "One person cannot be member of the commission on certification more than six years from date of creation of such commission";

in paragraph one of Item 18 of the Section X "Final and transitional provisions" of figure and the word "on December 31, 2025" to replace with figures and words "on December 31, 2027";

2) in the Section II "Final and transitional provisions" of the Law of Ukraine "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" (Sheets of the Verkhovna Rada of Ukraine, 2023, No. 79, the Art. 283):

in paragraph one of Item 1 of the word and figures "since January 1, 2026" shall be replaced with words also in figures" since November 1, 2026";

in Item 2:

the paragraph one to exclude;

in the paragraph the second words and figures "since January 1, 2026" shall be replaced with words also in figures" since November 1, 2026";

third to state the paragraph in the following edition:

"The alcoholic beverages marked by paper brands of the excise tax, tobacco products and liquids used in electronic cigarettes which are made in Ukraine or are imported on customs area of Ukraine till November 1, 2026, are in circulation no more than 18 months from the date of enforcement of this Law. The address of such excise goods (products) is performed with observance of requirements of the legislation existing till November 1, 2026, regarding observance of requirements of the Tax code of Ukraine and the Law of Ukraine "About state regulation of production and turnover of ethyl alcohol, spirit distillates, bioethanol, alcoholic beverages, tobacco products, tobacco raw materials, the liquids used in electronic cigarettes, and fuel" concerning turnover of goods (products), marked by paper brands of the excise tax, but without observance of requirements of this Law and the Law of Ukraine "About state regulation of production and turnover of ethyl alcohol, spirit distillates, bioethanol, alcoholic beverages, tobacco products, tobacco raw materials, the liquids used in electronic cigarettes and fuel "concerning functioning of Electronic system of turnover of alcoholic beverages, tobacco products and liquids, used in electronic cigarettes";

in paragraph seven of the word and figures "as of January 1, 2026" shall be replaced with words also in figures" as of November 1, 2026";

in paragraph six of the subitem 2 of item 4 (concerning amendment of the Section II "Final provisions" of the Law of Ukraine "About application of registrars of settlement transactions in the field of trade, public catering and services" Item 13-1) of the word and figures "or imported to Ukraine till January 1, 2026" shall be replaced with words also in figures" or imported on customs area of Ukraine till November 1, 2026";

in Item 6 of the word "before Date of Introduction in operation of this Law" shall be replaced with words also in figures "till October 12, 2026";

3) in the Law of Ukraine "About state regulation of production and turnover of ethyl alcohol, spirit distillates, bioethanol, alcoholic beverages, tobacco products, tobacco raw materials, the liquids used in electronic cigarettes and fuel" (Sheets of the Verkhovna Rada of Ukraine, 2024, Art. No. No. 42-45, 259):

in Item "on a grant basis" to exclude 30 parts one of Article 1 of the word;

in Article 20:

in paragraph one of part nine of the word and figures "since January 1, 2026" shall be replaced with words also in figures "since November 1, 2026";

in part ten:

in paragraphs four and the eighth words and figures "since January 1, 2026" shall be replaced with words also in figures "since November 1, 2026";

in paragraph nine of the word and figures" (electronic brands - since January 1, 2026)" shall be replaced with words also in figures "(drawing graphical elements of electronic brands - since November 1, 2026)";

in the Section XII "Final provisions":

in Item 1:

to replace the paragraph of the eighth with two new paragraphs of the following content:

"Item 10 parts two, parts nine of article 71 of this Law which become effective since November 1, 2026;

Article 3 part two paragraph two (regarding check system), Article 6 (regarding check system) which become effective since April 1, 2026 and become effective since December 1, 2026".

With respect thereto the ninth or twelfth to consider paragraphs respectively paragraphs the tenth or thirteenth;

the tenth to state the paragraph in the following edition:

"Items 1, of 18, of 19, of 22, of 23, of 24, of 30, of 36, of 59, 75 parts one, the paragraph of third of part two of Article 1, of part two Items 23 and 25 of Article 46, of the Section VIII, parts three, the fifth, seventeenth Article 62, of Item 5 parts four, parts five and the tenth Article 65, of Items 9, of 10, of 38, 39 parts two of article 73 of this Law which become effective and become effective since November 1, 2026";

in the paragraph the thirteenth words and figures "since January 1, 2026" shall be replaced with words also in figures" since November 1, 2026";

the fourth and fifth Item 2 to replace paragraphs with three new paragraphs of the following content:

"since January 1, 2026 35 parts one of Article 1, Article part seven 3, of part six and the eighth article 62 of this Law lose force Item;

since November 1, 2026 Article part two 17, Article 21 part eight (regarding tobacco products, the liquids used in electronic cigarettes), Items 22, 27 (regarding alcoholic beverages, tobacco products, the liquids used in electronic cigarettes), 29 parts two of Article 46, of part two, the sixteenth and eighteenth Articles 62, item 4 of part four, part nine and the eleventh Articles 65, Item 29 parts two of article 73 of this Law void;

since May 1, 2028 11 parts two of article 73 of this Law lose force Item";

add with Items 10-14 of the following content:

"10. To the Cabinet of Ministers of Ukraine:

1) from March 1, 2025 to October 12, 2026 to provide functioning of the software of Electronic system in the test mode;

2) till October 12, 2026 to provide input of Electronic system in commercial operation;

3) on October 12, 2026 to provide promulgation of the administrative document on introduction of Electronic system in commercial operation on the official website of the central executive body providing forming and realization of state policy in spheres of digitalization, digital development, informatization in the field of provision of electronic and administrative services;

4) since October 12, 2026 to provide possibility of registration in Electronic system of economic operators and other users;

5) since August 1, 2026 to provide functioning of the software of Electronic system with possibility of use of test data according to the instruction concerning procedure for testing of functionality of the Electronic system with use of test data published on the official website of the central executive body providing forming and realization of state policy in spheres of digitalization, digital development, informatization in the field of provision of electronic and administrative services;

6) since January 1, 2026 monthly to inform the Verkhovna Rada of Ukraine on condition of accomplishment of test plan in the test mode of functioning of all components of Electronic system and on results of such testing.

11. To the central executive body providing forming and realization of state policy in spheres of digitalization, digital development, informatization in the field of provision of electronic and administrative services:

1) till January 1, 2026 to unveil on the official website test plan in the test mode of functioning of all components of Electronic system;

2) till August 1, 2026 to promulgate on the official website the instruction on procedure for testing of functionality of Electronic system with use of test data.

12. To provide to the central executive body realizing the state tax policy since October 12, 2026 filing of applications about registration of the authorized representatives in Electronic system.

13. From January 1, 2026 to October 11, 2026 inclusive to provide to the central executive body realizing the state tax policy and the central executive body realizing the state customs policy during the period participation in carrying out testing in the test mode of functioning of components of Electronic system according to the test plan unveiled by the central executive body providing forming and realization of state policy in spheres of digitalization, digital development, informatization in the field of provision of electronic and administrative services.

14. Inclusive to provide to the central executive body providing realization of state policy in the field of the organization and control of production of securities, documents of the strict reporting till October 12, 2026 readiness of the state company providing the guaranteed accomplishment of orders of economic operators for printing of graphical elements of electronic brands of the excise tax before accomplishment of such orders";

in the Section XIII "Transitional provisions":

state Items 14 and 15 in the following edition:

"14. Since November 1, 2026 before acquisition of full membership by Ukraine in the European Union the protective element is not obligatory for drawing on pack (single packaging), box or souvenir box of tobacco products and is made by the state company determined by the Cabinet of Ministers of Ukraine on paid basis at the expense of economic operators.

15. For the offenses made during the period from November 1, 2026 to April 30, 2027 inclusive, penalties, determined by Items 9, 10 and 39 parts two of article 73 of this Law are applied in the amount of 10 percent of the size of the penalty established by the corresponding Item of part two of article 73 of this Law, and for the offenses made during the period from May 1, 2027 to October 31, 2027 inclusive - in the amount of 30 percent of the size of the penalty established by the corresponding Item of part two of article 73 of this Law. The specified sizes of penalties are applied irrespective of date of identification of offense and acceptance date by monitoring body of the decision on application of financial sanctions in the form of penalty";

in Item 16 of the word and figures "since January 1, 2026" shall be replaced with words also in figures" since November 1, 2026";

add with Item 16-1 of the following content:

"16-1. Since August 1, 2026 the technical administrator of Electronic system provides possibility of testing by users of Electronic system of functionality of Electronic system with use of test data";

in Item 17:

in paragraph one of the word and figures "till January 1, 2026" shall be replaced with words also in figures" till November 1, 2026", and words and figures" till July 1, 2027" - words and figures" till May 1, 2028";

in the paragraph the second words and figures "since July 2, 2027" shall be replaced with words also in figures" since May 2, 2028";

in paragraph five of the word and figures "as of January 1, 2026" shall be replaced with words also in figures" as of November 1, 2026";

in Item 22 of the word and figures "after January 1, 2026" shall be replaced with words also in figures" since November 1, 2026";

state Item 26 in the following edition:

"26. During action of martial law in Ukraine imposed by the Presidential decree of Ukraine of February 24, 2022 No. 64/2022 "About introduction of warlike situation in Ukraine", the approved Law of Ukraine "About approval of the Presidential decree of Ukraine "About introduction of warlike situation in Ukraine" of February 24, 2022 No. 2102-IX, access to data of the registers determined by this Law is limited, except:

access of the central executive body to which tasks on counteraction to the offenses encroaching on functioning of economy of the state are assigned;

promulgation of information from the Unified register of licensees and places of the address of fuel regarding the subjects of managing who obtained licenses for the right of retail trade by fuel.

The procedure for access to data of the registers determined by this Law during warlike situation is determined by the Cabinet of Ministers of Ukraine";

add with Items 34 and 35 of the following content:

"34. Determine that Electronic system:

1) from January 1, 2026 to October 11, 2026 inclusive functions in the test mode with ensuring functioning of all its components;

2) inclusive is provided from October 12, 2026 to October 31, 2026 by opportunity:

registration of users in Electronic system and creation of electronic offices of users;

assignment to each economic operator of code of the identifier of the economic operator, and each object of the economic operator code of object of the economic operator;

use of the state and industry qualifiers, reference books, dictionaries and databases which are kept by public authorities, for introduction and systematization of information (data/data) in Electronic system;

data exchange about economic operators with information and communication systems of public authorities according to the procedure of electronic information exchange;

automatic entering into Electronic system of information (data / data) received as a result of electronic information exchange;

differentiation of access rights of users to Electronic system;

provision and differentiation of levels of access rights of authorized representatives of the user to Electronic system;

access for economic operators to Electronic system with use of electronic office of the economic operator, the program interface of data exchange with software solutions of economic operators;

3) since November 1, 2026 is provided by functioning of all its components, including: the registration of users of Electronic system, forming of electronic brands of the excise tax, processing and storage of information on goods (products) marked by graphical elements of electronic brands of the excise tax and also interaction by software between state bodies, legal entities or physical persons, including physical persons - entrepreneurs, for the purpose of ensuring electronic traceability of turnover of such goods (products) and so forth.

35. Determine that the subjects of managing performing production and/or import to customs area of Ukraine, and/or wholesale trade, and/or retail trade by the goods (products) which are subject to marking by graphical elements of electronic brands of the excise tax:

1) during the period from January 1, 2026 to October 11, 2026 inclusive have opportunity:

take part in testing in the test mode of functioning of all components of Electronic system according to the test plan unveiled by the central executive body providing forming and realization of state policy in spheres of digitalization, digital development, informatization in the field of provision of electronic and administrative services;

carry out tests of processes of marking and electronic traceability of turnover of the alcoholic beverages, tobacco products and liquids used in electronic cigarettes, according to the procedure, determined by the Cabinet of Ministers of Ukraine which determines some questions of creation and functioning of Electronic system of turnover of the alcoholic beverages, tobacco products and liquids used in electronic cigarettes;

2) since August 1, 2026 have possibility of testing of functionality of Electronic system with use of test data;

3) since October 12, 2026 have opportunity to be registered in Electronic system";

The paragraph the fourth Item 1 of the Section II "Final and transitional provisions" of the Law of Ukraine "About introduction of amendments to the Tax Code of Ukraine and other legal acts of Ukraine in connection with adoption of law of Ukraine "About the integrated prevention and control of industrial pollution" and for the purpose of enhancement of separate provisions of the tax legislation" of July 16, 2025 No. 4536-IX to replace 4) with two new paragraphs of the following content:

"Item 2 (concerning introduction of amendments to article 51 of the Tax Code of Ukraine), Item 3 (concerning introduction of amendments to article 70 of the Tax Code of Ukraine), Item 6 (concerning introduction of amendments to article 172 of the Tax Code of Ukraine), Item 7 (concerning introduction of amendments to article 173 of the Tax Code of Ukraine), Item 8 (concerning introduction of amendments to article 174 of the Tax Code of Ukraine), Item 9 (concerning introduction of amendments to article 176 of the Tax Code of Ukraine) the Section I of this Law which become effective since January 1, 2026;

Item 10 (concerning introduction of amendments to article 226 of the Tax Code of Ukraine) the Section I of this Law and paragraphs of the forty sixth - the forty ninth subitem 5 of Item 2 of this Section (concerning introduction of amendments to article 69 of the Law of Ukraine "About state regulation of production and turnover of ethyl alcohol, spirit distillates, bioethanol, alcoholic beverages, tobacco products, tobacco raw materials, the liquids used in electronic cigarettes and fuel") which become effective since November 1, 2026".

3. Determine that requirements of the Law of Ukraine "About fundamentals of the state regulatory policy in the field of economic activity" are not applied to procedure for preparation and adoption of the regulatory legal acts adopted in pursuance of requirements of this Law.

4. To the Cabinet of Ministers of Ukraine in three-months time from the date of entry into force of this Law:

1) to bring the regulatory legal acts into accord with this Law;

2) to provide reduction by the ministries and other central executive bodies of their regulatory legal acts in compliance with this Law.

 

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