The Law on Electronic Excise Stamp

The Law on Electronic Excise Stamp has been approved in the Verkhovna Rada of Ukraine on the second reading and in its entirety under draft bill No. 8287. It envisions the implementation of an electronic excise stamp and the creation of a digital traceability system for e-Excise. The introduction of the electronic excise stamp is planned to take effect from January 2026.

The implementation of the e-Excise system using Track & Trace technology will enable the tracking of the route of all tobacco and alcohol products. This will provide the government with complete information on all stages of product supply and enable analysis of the volumes reaching stores.

Each product will have an electronic excise stamp represented by a two-dimensional DataMatrix code. Manufacturers and importers will be able to generate the stamp themselves in the digital traceability system for e-Excise and apply it to each bottle of alcohol or pack of cigarettes.

Consumers will be able to verify the authenticity of the product by scanning the electronic excise stamp using the "Diia" mobile application and comparing information such as the name, manufacturer, place of production, store where the product is sold, labeling code, and the status of the electronic excise stamp.

It is also noted that mandatory marking of sub-excise alcoholic and tobacco products for Duty-Free will be one of the most significant anti-corruption measures in the excise field.