Order Amending the Excise Tax Declaration Form and Procedure for Its Completion in Connection with the Introduction of Electronic Traceability of Excise Goods Circulation.
Main changes concern:
• Introduction of a new column to reflect excise tax amounts for generated unique identifiers in accordance with electronic excise tax stamps
• Clarification of the procedure for calculating tax liabilities taking into account electronic excise tax stamps
• Updating the procedure for accounting for excessive losses of excise goods
Key provisions for application:
• Most changes take effect from the day of official publication of the order
• Certain changes regarding electronic excise tax stamps take effect from January 1, 2026
• From April 1, 2025, a coefficient of 1.1 will be applied to the minimum tax liability for cigarettes if the excise tax share is less than 60% of the weighted average retail price
