License for alcohol and tobacco trade

The trade in alcoholic beverages and tobacco in Ukraine is a very profitable business, but requires a prior license.

The procedure for obtaining a license for retail sale of alcohol or tobacco involves many nuances and features, which impact the result – the issuance of a license or refusal to issue it.

Firstly your should note the folowing:

  • a license for alcohol is issued to each cash register installed at the place of trade;
  • tobacco license – for each place of trade.

The amount of the license fee varies depending on the location of the trading venue.

Thus, as a general rule, the annual fee for retail alcohol is UAH 8000 for each cash register, and for retail tobacco -UAH  2000 for each place of trade.

If the place of trade is in the territory of the village, the fee will be respectively UAH 500 and UAH 250 (does not apply to villages located within the territories of cities, places of commerce up to 50 km outside the territories of cities of regional subordination and cities of Kyiv and Sevastopol with an area of more than 500 sq.m.).

The license fee should then be paid quarterly in equal installments and credited to the local budget.

The license is issued by the tax authorities at the place of trade (not the place of incorporation).


Cash register

You must purchase and register a cash register (billing registrar) before obtaining a license for retail alcohol and tobacco.

Registration is carried out by the tax authority at the place of registration of the payer.

The list of cash registers and information about them (model, modification, factory number, manufacturer, date of manufacture, registration numbers of certificates and the date of commencement of their registration) is indicated in the application for the license for retail sale of alcohol.

Later, the same information is provided in the annex to the license.

In the case of sale of alcohol through a cash register, which is not specified in the license, the company will pay a fine of 200% of the cost of alcohol, but not less than UAH 10000 .


Documents for the license

In order to obtain a license for alcohol and tobacco, the following documents should be prepared and submitted:

License application. The statement must include the following information:

  • type of activity (retailing alcohol or tobacco);
  • place of trade address;
  • list of cash registers and information about them.

A copy of the payment order confirming the payment of the annual license fee.

The license is to be issued within 10 working days of application. In case of refusal, a motivated reason shall be indicated with reference to the rules of the current legislation.


Other important information

For the retail sale of alcohol, a minimum of 20 square meters must be met.

If you change your trading venue, you will need to obtain a new license. After all, a license is issued for each place of trade.

However, if the other information specified in the license (other than the reorganization of the entity) changes, the body that issued the license will issue a license to you on the new form within 3 business days, subject to changes.

The Law imposes a considerable fine for trade in alcoholic beverages or tobacco without a license  – 200% of the value of goods sold, but not less than UAH 17000 .

Administrative responsibility for alcohol/tobacco trade without a license is a fine in the amount of 3400 UAH to 10200 UAH with confiscation.

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