Order No. 34 of the Ministry of Finance validating the Procedure for submission by licensees selling beer (except non-alcoholic), alcoholic, low-alcohol beverages, tobacco products, electronic cigarettes, liquids used in electronic cigarettes, devices for consuming tobacco products without burning them through electronic commerce (using means of distance communication or through online stores), information on the addresses of websites on which the relevant goods (products) are offered for sale.
Country
Type of law
Regulation
Abstract
This Order validates the Procedure for reporting by licensed businesses engaged in the sale of alcoholic beverages, tobacco products, electronic cigarettes, and related goods through electronic commerce. The Order is based on the relevant provisions of national legislation regulating the production and circulation of alcohol, tobacco, and fuel. It requires such licensees to provide information about the digital platforms they use (including websites and online stores) where these products are offered for sale, ensuring transparency and regulatory oversight in the online ыусещк.
The Procedure defines the scope, terminology, and obligations of licensees. It requires them to submit to the State Tax Service (STS) detailed information on all digital channels used for sales, including website addresses, URLs, domain names, IP addresses, and mobile applications. The submission must be made electronically, in accordance with the requirements of national tax legislation and electronic document regulations, and must be signed using qualified electronic signatures and seals. The Procedure also clarifies that licensees include all entities holding valid licenses for production, wholesale, or retail trade of the relevant goods, as recorded in the unified state register.
In addition, the Procedure establishes rules for updating or removing submitted information. Licensees must notify the STS whenever there are changes to their details or to the digital platforms used for sales, and they must submit updated notifications to amend or delete previously provided information. A standardized notification form is attached as an annex to the Order. The document also sets out implementation provisions, including registration, publication, and assignment of oversight responsibilities to designated officials within the Ministry of Finance and the State Tax Service.
The Procedure defines the scope, terminology, and obligations of licensees. It requires them to submit to the State Tax Service (STS) detailed information on all digital channels used for sales, including website addresses, URLs, domain names, IP addresses, and mobile applications. The submission must be made electronically, in accordance with the requirements of national tax legislation and electronic document regulations, and must be signed using qualified electronic signatures and seals. The Procedure also clarifies that licensees include all entities holding valid licenses for production, wholesale, or retail trade of the relevant goods, as recorded in the unified state register.
In addition, the Procedure establishes rules for updating or removing submitted information. Licensees must notify the STS whenever there are changes to their details or to the digital platforms used for sales, and they must submit updated notifications to amend or delete previously provided information. A standardized notification form is attached as an annex to the Order. The document also sets out implementation provisions, including registration, publication, and assignment of oversight responsibilities to designated officials within the Ministry of Finance and the State Tax Service.
Attached files
Web site
Date of text
Entry into force notes
This Order enters into force after its official publication.
Repealed
No
Source language
English
Legislation Amendment
No
Original title
МІНІСТЕРСТВО ФІНАНСІВ УКРАЇНИ НАКАЗ 14.01.2026 № 34 Про затвердження Порядку подання ліцензіатами, які здійснюють продаж пива (крім безалкогольного), алкогольних, слабоалкогольних напоїв, тютюнових виробів, електронних сигарет, рідин, що використовуються в електронних сигаретах, пристроїв для споживання тютюнових виробів без їх згоряння шляхом електронної торгівлі (з використанням засобів дистанційного зв’язку або через інтернет-магазини), інформації про адреси вебсайтів, на яких здійснюється пропонування до продажу відповідних товарів (продукції).