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Overview of the Resolution of the Cabinet of Ministers of Ukraine dated October 4, 2024, No. 1142
Establishment and Operation of the Electronic System for the Circulation of Alcoholic Beverages, Tobacco Products, and Liquids for Electronic Cigarettes
The resolution establishes the procedure for the creation and functioning of the Electronic System for the Circulation of Alcoholic Beverages, Tobacco Products, and Liquids for Electronic Cigarettes (hereinafter referred to as the Electronic System). The purpose of this system is to ensure electronic traceability of the circulation of the specified products, which are subject to labeling with graphic elements of electronic excise tax stamps.
Approval of Procedures and Forms
The resolution approves:
- The procedure for the creation and functioning of the Electronic System;
- The procedure for generating extracts from the Electronic System;
- The form of the extract from the Electronic System.
Technical Administrator of the System
The technical administrator of the Electronic System is designated as the state enterprise “DIYA,” which operates under the Ministry of Digital Transformation.
Implementation of the System and Testing Mode
It is established that from March 1 to December 31, 2025, testing of the software functionality of the Electronic System will be conducted in test mode. Participation in the testing is voluntary and free of charge for business entities engaged in the production, import, wholesale, or retail trade of the specified products, labeled with graphic elements of electronic excise tax stamps.
The procedure for access to testing is determined by the state enterprise “DIYA” no later than two weeks before the start of the testing.
Start of System Operation
The full operation of the Electronic System will commence on January 1, 2026.
Amendments to Other Acts
The resolution introduces amendments to the Procedure for the Use of Funds Allocated in the State Budget under the “Electronic Governance” program, approved by the resolution of the Cabinet of Ministers of Ukraine dated March 14, 2012, No. 236, to include the Electronic System in the list of financing objects.
Entry into Force of the Resolution
The resolution comes into force on the day of its publication and applies from January 1, 2026, except for certain provisions that are applicable from the day the resolution comes into force.
Main Provisions of the Procedure for the Creation and Operation of the Electronic System
General Provisions
The procedure defines the general principles and mechanisms for the functioning of the Electronic System, measures for the creation, implementation, and maintenance of the software, technical and technological support, data storage and protection, legal status of users, and procedures for their registration and access to the system.
Terms and Definitions
The procedure includes a list of key terms and their definitions, such as:
- Electronic System – an information and communication system that ensures the formation of electronic excise tax stamps, processing and storage of information about labeled products, as well as interaction between government bodies and business entities.
- Users – government authorities, economic operators (legal entities and individual entrepreneurs), as well as individuals who are not economic operators and have access to the Electronic System.
- User’s Electronic Cabinet – a personalized web page or interface for interaction with the system.
Purpose of System Creation
The Electronic System is created to ensure electronic traceability of the circulation of alcoholic beverages, tobacco products, and liquids for electronic cigarettes produced in Ukraine or imported into the customs territory of Ukraine, and to label such products with graphic elements of electronic excise tax stamps.
Organization of Administration
The owner (holder) of the Electronic System is the state represented by the Ministry of Digital Transformation.
The technical administration is carried out by the state enterprise “DIYA.” Its functions include the creation, modernization, and support of the system, ensuring its sustainable operation, providing access to users, electronic interaction with other systems, and other technical tasks.
Functional Capabilities of the System
The Electronic System provides:
- Registration of users and creation of their electronic cabinets.
- Formation of electronic excise tax stamps and their serial numbers.
- Data exchange with other electronic resources.
- Ensuring electronic traceability of product circulation.
- Provision of extracts and analytical reports.
- Interaction with registrars of payment transactions.
System Users and Their Rights
System users are divided into:
- Regulatory Authorities – have access to information necessary for performing their functions.
- Other Government Authorities – receive information to the extent necessary for exercising their powers.
- Economic Operators – manufacturers, importers, wholesale and retail sellers, who can register in the system, obtain electronic stamps, and carry out operations with products.
- Individuals who are not Economic Operators – have access to public information and can report possible violations in the circulation of products.
Registration and Access to the System
The procedures for registration and granting access to the system are defined for each category of users. Economic operators register by submitting an application through the system’s web interface or the Unified State Web Portal of Electronic Services (Diya).
User’s Electronic Cabinet
User electronic cabinets provide access to the system’s functional capabilities, including the formation and receipt of electronic documents, messages, analytical reports, and extracts.
Information in the System
The Electronic System stores and processes information about:
- Users and their authorized representatives.
- Formed unique identifiers and electronic excise tax stamps.
- Amounts of paid excise tax.
- Electronic documents and messages.
- Actions and events occurring in the system.
Electronic Interaction and Data Exchange
The system ensures electronic interaction with other state electronic resources, including:
- The Unified State Register of Legal Entities, Individual Entrepreneurs, and Public Associations.
- The Unified Register of License Holders.
- Tax Authorities.
- Customs Authorities.
Data Storage and Provision
Electronic documents are stored in the system for periods defined by law. Provision of information from the system is carried out by:
- Providing access through the user’s electronic cabinet.
- Electronic interaction with other authorities.
- Publication of public information for individuals.
- Providing extracts and responses to requests.
Procedure for Generating Extracts from the Electronic System
General Provisions
The procedure establishes the conditions and process for forming and providing extracts from the Electronic System, defining the requirements for their content.
Request for Extract
Extracts are generated based on a request submitted by an economic operator or a regulatory authority. The request is formatted as an electronic document with a qualified electronic signature.
Types of Extracts
The system provides for the generation of the following types of extracts:
- About economic operators and their objects.
- About formed unique identifiers and electronic excise tax stamps.
- About amounts of paid excise tax.
- About electronic excise documents.
- About product stocks at economic operators’ sites.
Content of Extracts
Extracts contain information according to the type selected by the user and the criteria for formation, including data about economic operators, their licenses, formed identifiers, statuses of electronic stamps, etc.
Amendments to the Procedure for the Use of Funds
The resolution introduces amendments to the Procedure for the Use of Funds under the “Electronic Governance” program, including financing activities related to the creation and operation of the Electronic System.
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