Good day! Here is a brief overview of the Resolution of the Cabinet of Ministers of Ukraine No. 357 of March 25, 2026.<\/p>\n
1. **Essence of the Law:**
\n This resolution approves the procedure according to which a state enterprise, designated by the Cabinet of Ministers, guarantees the fulfillment of orders from economic operators for printing graphic elements of electronic excise tax stamps and transfers them to these operators. This applies to alcoholic beverages, tobacco products, and liquids for electronic cigarettes, with the exception of certain types of tobacco products. The procedure defines the mechanism for ordering, the terms of the agreement between the operator and the printing contractor, the deadlines for execution, and other important aspects.<\/p>\n
2. **Structure and Main Provisions:**
\n The resolution consists of a brief introductory part and the Procedure approved by it. The Procedure contains 12 clauses that detail the process of ordering, printing, and transferring graphic elements of electronic excise tax stamps. Key provisions include:
\n * Requirements for the order and necessary documents from the economic operator.
\n * Terms of the agreement between the economic operator and the printing contractor, including deadlines, responsibilities, and payment.
\n * Deadlines for guaranteed order fulfillment.
\n * Requirements for physical media of printed graphic elements (sizes, paper).
\n * Procedure for payment, delivery, and transfer of printed elements.
\n * Conditions for storing printed elements by the printing contractor.
\n * Procedure for reprinting in case of damage to graphic elements.<\/p>\n
3. **Key Provisions for Use:**
\n The most important provisions for practical use are:
\n * Deadline for submitting an order by an economic operator (2 calendar days after the formation of unique identifiers).
\n * Deadline for guaranteed order fulfillment by the printing contractor (10 calendar days from the date of formation of unique identifiers).
\n * The necessity of concluding an agreement between the economic operator and the printing contractor with a clear definition of the terms and responsibilities of the parties.
\n * Requirement for 100% advance payment of the order value by the economic operator.
\n * Procedure for actions in case of damage to graphic elements of electronic excise tax stamps.<\/p>\n
, as the act concerns taxation (excise tax).<\/p>\n