DataMatrix instead of excise duty: The Cabinet of Ministers approved new labeling of alcohol and tobacco
16 July 2025 23:14
The Cabinet of Ministers of Ukraine has approved the Resolution “On Approval of the Procedure for Labeling Alcoholic Beverages, Tobacco Products and Liquids Used in Electronic Cigarettes and Invalidation of Certain Resolutions of the Cabinet of Ministers of Ukraine”. This was reported by "Komersant Ukrainian" with reference to the Government portal.
This document establishes new rules for the labeling of excisable goods, which will come into force on January 1, 2026.
What will change?
Starting from January 1, 2026, Ukraine will introduce a new format for labeling alcohol and tobacco products – electronic stamps in the form of a DataMatrix code. This code will be applied to each unit of goods:
- a pack of cigarettes
- a bottle of alcoholic beverage,
- a container of e-liquid for electronic cigarettes.
This step is part of the transition to the Electronic System for the Circulation of Excisable Goods (E-Accounts), which has been tested since March 1, 2025. It is planned to complete the implementation of the system by January 1, 2026.
Why it is necessary
The purpose of the innovations is to increase the transparency of the turnover of excisable goods and reduce the share of the shadow market. Thanks to the DataMatrix code, the state will be able to better control the legality of sales, and the consumer will be able to check the goods on their own.
The code can be read using a special mobile application. Thus, each buyer will receive a tool for instant verification of the origin of products, and illegal goods will be easier to detect and remove from circulation.
What are the implications for business
For manufacturers and distributors, this means switching to a new labeling system and integration with E-Acces. Although the upgrade will require additional adaptation costs, the government expects that this solution
- improve the efficiency of excise tax administration,
- increase state budget revenues,
- create a more level playing field on the market.
What will happen to the previous procedure?
The Regulation approved by the CMU Resolution No. 1251 dated December 27, 2010, will expire on January 1, 2026.
At the same time, some transitional provisions will remain in force until September 1, 2026, so that the market has time to adapt.
