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Ministry of Justice of Ukraine

January 29, 2026

No. 136/45530

ORDER OF THE MINISTRY OF FINANCE OF UKRAINE

of January 14, 2026 No. 34

About approval of the Procedure for representation by the licensees performing beer sale (except nonalcoholic), alcoholic, low alcohol beverages, tobacco products, electronic cigarettes, the liquids used in electronic cigarettes, devices for consumption of tobacco products without their combustion by electronic trading (with use of means of remote communication or through online stores), information on addresses of websites on which the offer to sale of the corresponding goods (products) is performed

(as amended of the Order of the Ministry of Finance of Ukraine of 04.02.2026 No. 80)

According to part ten of Article 71 and Item 7 of the Section XII "Final provisions" 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", the subitem 5 of item 4 of the Regulations on the Ministry of Finance of Ukraine approved by the resolution of the Cabinet of Ministers of Ukraine of August 20, 2014 No. 375,

I ORDER:

1. Approve the Procedure for representation by the licensees performing beer sale (except nonalcoholic), alcoholic, low alcohol beverages, tobacco products, electronic cigarettes, the liquids used in electronic cigarettes, devices for consumption of tobacco products without their combustion by electronic trading (with use of means of remote communication or through online stores), information on addresses of websites on which the offer to sale of the corresponding goods (products) which is applied is performed.

2. In accordance with the established procedure to provide to department of tax policy of the Ministry of Finance of Ukraine:

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