From January 1, 2027, new requirements for the sale of alcohol, tobacco products and electronic cigarettes via the Internet will come into force in Ukraine. Sellers will be required to register their websites and applications in a special register, and also check the age of buyers twice. Internet shops may face blocking for violating the rules.

On November 9, the State Tax Service of Ukraine reported. The changes are provided for by Law No. 4903-IX of June 9, 2026, and apply to entrepreneurs and companies that sell the relevant products through online stores or other means of remote communication.

The new rules will affect online trade in beer (except non-alcoholic), alcoholic and low-alcohol beverages, tobacco products, electronic cigarettes, liquids for them and devices for heating tobacco.

According to the new requirements, sellers will have to comply with several mandatory conditions:

  • Have a valid license for the relevant type of activity, if it is provided for by legislation.
  • Register online stores, websites and mobile applications through which products are sold.
  • Carry out preliminary identification of the buyer's age before completing the sale.
  • Ship products for delivery exclusively from the place of trade, if the buyer receives the goods outside it.
  • Re-check the buyer's age directly upon transfer of the goods.

Thus, one age check when placing an online order will not be enough. The seller must ensure additional control upon actual receipt of the product by the buyer.

At the same time, the new rules do not provide for a complete ban on distance selling of alcohol and tobacco products. Sale will be allowed subject to compliance with the requirements established by law.

Tax service to create register of online stores

One of the main changes will be the launch of a special Register of website addresses of licensees, which will be managed by the State Tax Service.

It will include addresses of online stores, domain names, IP addresses, mobile applications and other network addresses used to offer or sell the relevant products.

Information will be added, changed and excluded based on notifications from entrepreneurs and companies, taking into account the availability of necessary licenses.

The register is planned to be published on the official portal of the tax service. The procedure for its creation and maintenance is approved by Resolution of the Cabinet of Ministers No. 1320 of October 22, 2025, and the procedure for submitting information is approved by Order of the Ministry of Finance No. 34 of January 14, 2026.

A transitional period is provided for companies and entrepreneurs who already sell alcohol and tobacco products via the Internet. They must, within one calendar month from the start of the register's operation, notify the tax service of all used web resources.

If the seller does not provide the necessary information within the established period, this will be grounds for deciding to restrict access to their website or mobile application.

Websites may be blocked for violating the rules

From 2027, the tax service will also receive authority to monitor Internet resources to identify violations of requirements for distance selling of alcohol and tobacco products.

Upon detection of violations, the State Tax Service will be able to make decisions on the need to restrict access to relevant websites and mobile applications.

Such decisions will be sent within five working days to authorized bodies or platforms for distribution of mobile applications.

Under normal conditions, decisions regarding websites will be transmitted to the National Commission for State Regulation in the Sphere of Electronic Communications and Postal Services.

During martial law or a state of emergency, documents will be sent to the National Center for Operational and Technical Management of Telecommunication Networks of Ukraine.

During this period, Internet providers will be obliged to restrict access to relevant websites within three working days after receiving the order of the National Center.

In addition, the changes provide for expanded access to information about entrepreneurs and companies that have licenses for retail sale of tobacco products. For the period of martial law, restrictions on publication of relevant information from the Unified Register of Licensees will not apply.