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Procedure for the Preparation of Excise Electronic Document
Resolution of the Cabinet of Ministers of Ukraine dated October 4, 2024, No. 1144 approves the Procedure for the preparation of excise electronic documents and the form of such documents. This document establishes the procedure for the preparation and amendment of excise electronic documents in accordance with the current legislation of Ukraine.
General Provisions
Paragraph 1: The procedure establishes the process for the preparation and amendment of excise electronic documents in accordance with the Law of Ukraine “On State Regulation of Production and Circulation of Ethyl Alcohol, Alcohol Distillates, Bioethanol, Alcoholic Beverages, Tobacco Products, Tobacco Raw Materials, Liquids Used in Electronic Cigarettes, and Fuels.”
Paragraph 2: The terms used in the Procedure have the meanings defined in the Tax Code of Ukraine, the Customs Code of Ukraine, and other normative legal acts.
Paragraph 3: The excise electronic document is prepared in electronic form using the software of the Electronic System for the Circulation of Alcohol, Tobacco, and Liquids for Electronic Cigarettes (hereinafter referred to as the Electronic System) or using software solutions provided by the owner (holder) of this system.
Paragraph 4: Economic operators prepare the excise electronic document at each stage of the movement of marked goods, starting from the manufacturer or importer to another economic entity. This applies to all types of transfer of goods, including unloading with transfer of ownership rights or without it, movement for storage, return from storage, internal movement between the operator’s economic objects, and return of goods to the seller.
Paragraph 5: An excise electronic document is not prepared when moving marked goods between the operator’s own storage (sales) facilities located at the same address.
Paragraph 6: Information in the document is entered in the state language, except in cases provided for by law.
Paragraph 7: Dates are indicated in numeric format: day (two digits), month (two digits), year (four digits).
Paragraph 8: The serial number of the document consists of a number assigned by the economic operator and a number automatically generated by the Electronic System.
Paragraph 9: The document contains a unique electronic identifier (QR code or matrix code) that ensures its search and access within the Electronic System. The document is valid only in the presence of this code.
Paragraph 10: The document specifies information about the seller and the buyer, including names, EDRPOU codes for legal entities, registration numbers for individual entrepreneurs, etc.
Paragraph 11: If information does not require entry, the relevant fields remain empty without placing zeros or other symbols.
Paragraph 12: The document is prepared in compliance with the requirements of the Laws of Ukraine “On Electronic Documents and Electronic Document Management” and “On Electronic Identification and Electronic Trust Services.”
Preparation of the Excise Electronic Document
Paragraph 13: The document is prepared only for activated excise tax electronic stamps.
Paragraph 14: Importers of marked goods are obliged to enter information about the movement of goods to their facilities or other customs zones by preparing a notification after receiving the goods and reading the electronic stamps.
Paragraph 15: Manufacturers of goods subject to marking, when transferring goods from their production facility to another of their facilities, prepare a notification about such movement, specifying the codes of the facilities and a list of unique product identifiers.
Paragraph 16: When transferring goods between the facilities of one operator located at the same address, the operator enters information about such movement by preparing a notification with the relevant details.
Paragraph 17: In case of detecting errors or discrepancies in the document, the operator makes amendments to the notifications.
Paragraph 18: The date of preparation of the document is considered to be the date of unloading of goods or the date of the transaction.
Paragraph 19: The operator initiates the preparation of the document by entering information about the goods, the buyer, and the delivery point location. Other data are automatically added by the system.
Paragraph 20: Each operation is assigned a code from “1” to “8”, which determines the type of movement of the goods (for example, “1” – unloading to another operator, “4” – return of goods to the seller).
Paragraph 21: The document indicates the location of the goods on the date of unloading, depending on the operation code.
Paragraph 22: Information about the delivery point of the goods is specified, indicating the address and the operator’s facility code.
Paragraph 23: The document contains detailed information about the goods: a list of electronic stamps or group identifiers, a description of the goods, quantity, UKTZED code, and a mark of sale through RRO.
Paragraph 24: In the operation with code “6”, the details of the operator-storer of the goods are additionally indicated.
Paragraph 25: When transferring between the facilities of one operator with operation code “7”, it is possible not to specify the list of electronic stamps but to indicate the barcodes of the goods.
Paragraph 26: The document is considered prepared after the application of a qualified electronic signature of the seller or their representative, and in case of return of goods, also the signature of the buyer.
Paragraph 27: After signing, the document is automatically sent to the buyer for confirmation or rejection.
Paragraph 28: The buyer confirms receipt of the goods by reading the stamps and applying their electronic signature.
Paragraph 29: Until confirmation, the buyer may refuse to receive the goods by rejecting the document with a statement of the reason.
Amendments and Cancellation of the Document
Paragraph 30: Amendments are made based on a notification of non-compliance from the buyer.
Paragraph 31: If the buyer detects discrepancies between the document and the received goods, they shall notify the seller through the Electronic System no later than the next business day.
Paragraph 32: The notification is signed by the buyer and sent to the seller for further action.
Paragraph 33: The seller, after verification, may agree to the notification or reject it.
Paragraph 34: In the event of discrepancies in the electronic stamps recorded on another facility, operators must make corrections to the documents.
Paragraph 35: After receiving the notification of non-compliance, the seller makes changes to the document and resends it to the buyer for confirmation.
Paragraph 36: The seller cannot change the list of stamps if the goods are recorded at another operator’s facility.
Paragraph 37: When returning goods, the buyer specifies the list of stamps to be returned in the notification of non-compliance.
Paragraph 38: After the seller confirms receipt of the notification, the buyer prepares a document with operation code “4” for the return of goods.
Paragraph 39: To return goods for the purpose of remedying defects, a document with operation code “5” is prepared.
Paragraph 40: Scanned copies of the documents confirming discrepancies or defects are attached to the documents with operation codes “4” and “5”.
Paragraph 41: The seller may cancel the document if it is impossible to make changes after receiving the notification of non-compliance.
Preparation of the Document in the Absence of Connection
Paragraph 42: In the absence of connection to the server of the Electronic System, the operator may prepare the document in paper form using software solutions from the system owner. Such a document contains a note about its preparation during the absence of connection.
Paragraphs 43-45: The document is signed with the seller’s electronic signature, transferred to the buyer, who also applies their electronic signature. Paper copies of the documents are signed manually by the respective representatives.
Paragraph 46: After the connection is restored, the data are automatically synchronized with the Electronic System, ensuring their preservation and display in the operator’s electronic cabinet.
Form of the Excise Electronic Document
The resolution also approves the form of the excise electronic document, which contains the necessary fields for filling in accordance with the requirements of the Procedure. The form requires all necessary information about the goods, operations, participants, and other details provided by law.
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