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Description of the Provisions of the Resolution of the Cabinet of Ministers of Ukraine dated October 4, 2024, No. 1137
The Resolution of the Cabinet of Ministers of Ukraine No. 1137 dated October 4, 2024, approves the Procedure for calculating the amounts of excise tax that must be paid by economic operators-manufacturers and importers for generated unique identifiers.
Main Provisions of the Resolution:
- Approval of the Procedure: A mechanism for calculating the amounts of excise tax for economic operators producing or importing alcoholic beverages, tobacco products, and liquids for electronic cigarettes is established.
- Date of Entry into Force: The resolution comes into effect on January 1, 2026.
Details of the Excise Tax Calculation Procedure:
The Procedure defines the mechanism for calculating the amounts of excise tax that must be paid by economic operators for generated unique identifiers in the Electronic System for the circulation of relevant goods (hereinafter referred to as the Electronic System). This also applies to unique identifiers generated in accordance with the regulations of the European Union, the information about which has been entered by importers into the Electronic System.
1. Automation of the Calculation Process:
The calculation of excise tax amounts is carried out automatically using the software tools of the Electronic System.
2. Basis for Calculation:
The calculation is based on notifications from economic operators regarding the formation of unique identifiers, indicating the tax regime “subject to excise tax.” For importers of tobacco products from the EU, information about unique identifiers is treated as such notifications.
3. Calculation Sequence:
- For each individual unit of goods.
- For each notification.
- Taking into account notifications of deactivation of unique identifiers.
- Total amount considering all adjustments.
4. Calculation of Excise Tax Amounts per Unit of Goods:
Excise tax amounts for each individual unit of goods (AOd) are calculated separately for each product description by the UKTZED code, taking into account:
- For tobacco products: the number of units in a pack, the weight of the product, the maximum retail price.
- For liquids for electronic cigarettes: the volume of the cartridge or container, the maximum retail price.
- For alcoholic beverages: the capacity of the container, the percentage of alcohol content.
5. Calculation Formulas:
The Procedure contains specific formulas for calculating excise tax amounts depending on the type of goods and the tax rate:
5.1. For tobacco products with an absolute (specific) rate per 1000 pieces:
Formula:
Where:
- Kшт – number of units in a pack.
- Ст – amount of the specific excise tax rate.
5.2. For tobacco products with an absolute rate per 1 kg net:
Formula:
AOd = Kкг × Ст
Where:
- Kкг – weight of the product in kilograms.
- Ст – amount of the specific excise tax rate.
5.3. For tobacco products with a relative (ad valorem) rate:
Formula:
AOd = МРЦ × Ст
Where:
- МРЦ – maximum retail price.
- Ст – relative excise tax rate.
5.4. For minimum excise tax liability:
The calculation is carried out in accordance with specific formulas depending on the type of goods.
5.5. For alcoholic beverages and liquids for electronic cigarettes:
Formula for absolute rate per 1 liter:
AOd = Мл × Ст
Where:
- Мл – container capacity in liters.
- Ст – amount of the specific excise tax rate.
Formula for absolute rate per 1 liter of 100 percent alcohol:
Where:
- ВмСп – alcohol content in percentage.
- Мл – container capacity in liters.
- Ст – amount of the specific excise tax rate.
6. Calculation of Amounts per Notification and Total Amount:
Excise tax amounts per notification (АПов) are calculated by multiplying the excise tax amount per unit by the number of unique identifiers. The total amount of excise tax takes into account all notifications regarding the formation and deactivation of identifiers.
7. Deactivation of Unique Identifiers:
The possibility of reducing excise tax amounts for deactivated identifiers based on operators’ notifications is provided. The calculation is carried out similarly, but the amounts are deducted from the total tax amount.
8. Accounting in the Electronic System:
All calculated excise tax amounts are recorded in the Electronic System for each economic operator.
Conclusion:
Resolution No. 1137 clearly establishes the procedure for calculating excise tax amounts for manufacturers and importers of alcoholic beverages, tobacco products, and liquids for electronic cigarettes, ensuring the automation of the process and transparency of calculations.
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