The Verkhovna Rada adopted in the second reading and as a whole draft law No. 8287, which introduces an electronic excise stamp – a tool that makes it possible to trace electronically the circulation of alcoholic beverages, tobacco products and liquids used in electronic cigarettes.
About the adoption of the law reported head of the Financial Committee of the Verkhovna Rada Daniil Getmantsev.
“The law will transfer the accounting of alcohol, tobacco products and liquids for electronic cigarettes to an electronic format, simplify it and eliminate the shadow,” Getmantsev said.
It is expected that the e-brand will provide an opportunity to:
track the movement of alcohol, tobacco products, liquids for electronic cigarettes from the manufacturer/importer to the end consumer; control the completeness and timeliness of payment of excise tax amounts for such goods; every citizen will be able to identify the products and check the legality of the origin of the goods.
Also, the creation of the Electronic System for the Circulation of Excisable Goods will provide electronic interaction between state bodies and business entities:
the cumbersome process of ordering paper excise tax stamps will be a thing of the past; the system will calculate and issue an invoice for payment in terms of the amount of excise tax for the ordered stamps at the stage of the order.
Thus, electronic excise stamps will be introduced in Ukraine instead of paper stamps.
Cabinet, according to final provisions of the law, they will be given six months to bring the necessary sub-legislative regulatory framework into line.
Updated:
At the same time, the website of the Verkhovna Rada does not yet have the current bill, in the version that was adopted in the second reading.
The EP received a comment from the USAID / UK aid TAPAS Project / Transparency and Accountability in Public Administration and Services, which provides expert and technical support in the implementation of the eExcise, which notes that the bill has undergone significant changes by the second reading.
In particular, the introduction of the eExcise is now provided not from January 2024, as it was planned in the draft law submitted for the first reading, but from January 2026.
The adopted law introduces not only an excise stamp, but also an eExcise traceability system using Track and Trace technology.
In general, 5 facts should be noted about how the eExcise will work:
Track and Trace technology
After the introduction of the eExcise, the route of all tobacco and alcohol products can be tracked using Track and Trace technology.
A traceability system similar to the European Tobacco Track & Trace system, which has been operating in the EU since 2019, will work in Ukraine. The eExcise system will store information about each unique identifier printed on products. With it, you can completely recreate the history of the movements of each specific product. Tracking will allow you to monitor your current location and record all product movements. Tracing will give you the opportunity to check the route of the product right up to production.
Electronic excise stamp
In Ukraine, there is a market for counterfeit paper excise stamps that come from China and Turkey. Products with counterfeit brands are sold through official distribution networks in Ukraine. Such stamps are difficult to distinguish from real ones without a special examination.
The solution to the problem will be an electronic excise stamp, expressed in a two-dimensional DataMatrix code. Such a brand can be considered even in case of physical damage to the code surface up to 30%. In addition, it has a small size.
Manufacturers and importers will be able to independently generate an electronic excise stamp in the eExcise digital traceability system and apply it to each bottle of alcohol or a pack of cigarettes. These codes will be grouped and applied to blocks, boxes or boxes.
So the state will receive complete information about the entire supply chain of products and will be able to analyze the volumes that reach store shelves. And, most importantly, to see at what stages some of the products disappear from circulation and replenish the illegal market.
This will allow the legal market to increase sales. Therefore, according to preliminary estimates, revenues to the state budget from the payment of excise tax will increase by 15%.
Product labeling Duty Free
According to the findings of Kantar Ukraine, more than half of the total illegal tobacco market in Ukraine in 2022 is Duty Free or intended for export. Because of this, the Ukrainian budget lost UAH 11.2 billion last year alone.
After the introduction of the excise tax, all alcohol and tobacco products for Duty Free will be subject to mandatory labeling. This is one of the largest anti-corruption steps taken by the eExcise.
Checking the electronic tax stamp in action
Consumers will be able to make sure that they are not buying counterfeit products. To do this, you need to scan the electronic excise stamp through the “Diya” application and verify: the name; manufacturer; place of production; store where goods are sold; marking code, which can be verified with that printed on the brand. And also check the status of the excise stamp: activated – it means the goods are sold, and redeemed – the goods have already been sold. If there are discrepancies or the excise stamp turns out to be inactive, everyone will be able to notify the state about this in “Dії” in one click.
One step closer to the EU
When drafting the bill, the main European norms for labeling and controlling the movement of excisable goods were taken into account. This will allow our manufacturers to harmoniously integrate with the EU market and expand their business opportunities after Ukraine joins the European Union.
Reminder:
Last week The Cabinet approved new samples of paper excise stamps for alcoholic beverages and tobacco products.
The State Tax Service was instructed to ensure the production and sale of new excise tax stamps from August 25, 2023. The stamps of the previous sample will stop selling from September 1, 2023.
The process of exchanging old excise stamps for new ones, as well as destroying old ones, will last until 2025.
In this regard, in the financial plan for 2024, the Cabinet of Ministers instructed to provide for the costs associated with the destruction of old excise tax stamps and the manufacture, free exchange and delivery of new excise tax stamps to the seller.
2023-06-29 11:47:00
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