Producers, importers and sellers of alcoholic beverages, tobacco products and e-cigarette liquids will have to register in the electronic eExcise system even before its full launch. Most enterprises with valid licenses must complete registration by spring 2027.
The State Tax Service reported this on October 26, explaining the provisions of Law No. 5013-IX of October 13, 2026, which was officially published that day.
The document postpones the mandatory introduction of electronic marking and traceability of excisable goods from November 1, 2026 to July 1, 2027. At the same time, moving the launch of the system does not mean that enterprises can postpone all preparatory procedures until July.
The STS clarified the deadlines for mandatory registration of business entities in the system as economic operators. They depend on the date of receiving a license:
- Until April 1, 2027 must register enterprises that have valid licenses as of January 1, 2027. For them, the last day of registration will be March 31.
- Not later than April 1, 2027 must register companies that obtain licenses in the period from January 1 to March 20, 2027 inclusive.
- Before the start of operations must register business entities that obtain relevant licenses starting from March 21, 2027.
These requirements apply to business entities that have licenses for the production and circulation of alcoholic beverages, tobacco products and e-cigarette liquids, including wholesale and retail trade enterprises.
Until June 30, 2027 inclusive, products will continue to be marked with paper excise stamps according to current rules. At the same time, the electronic system will operate in test mode until that date, so that businesses can check its compatibility with their own equipment and software.
Enterprises can use the additional period to set up cash registers, accounting software, warehouse systems and to integrate with the state platform for electronic traceability. This applies to both producers and importers, as well as companies selling excisable products.
The tax service emphasizes that preparation for the transition should take place gradually. The STS will continue testing electronic services, outreach work and taxpayer consultations.
Recall that on October 13, the Verkhovna Rada passed a law to postpone the launch of eExcise. The reason for the decision was the need for additional testing of the software and for preparing enterprises to work with electronic stamps.
The eExcise system provides for a gradual replacement of paper excise stamps with electronic identifiers. It will allow tracking the movement of alcohol, tobacco products and e-cigarette liquids from production or import to sale to the end consumer.