The state is tightening control over excisable goods: what entrepreneurs need to know
11 September 2025 22:21
Starting from October 1, 2025, Ukrainians will be able to sell alcoholic beverages and cigarettes at retail under new rules. Such changes were introduced by the Law of Ukraine No. 4536-IX, "Komersant Ukrainian" reports with reference to the document card on the website of the Verkhovna Rada.
The changes provided for by the relevant law come into force from this time. They fundamentally change the approach to licensing businesses engaged in retail trade in alcoholic beverages, tobacco products, e-cigarette liquids and fuel.
Now, state control is not limited to the fact of payment of the license fee and its timely renewal. The law obliges entrepreneurs to confirm that they are operating legally, pay “white” wages and do not underreport their income.
What exactly changes
For businesses with employees
The average salary per employee must be at least UAH 16,000 per month (i.e., 2× the minimum wage as of January 1, 2025).
The indicator is calculated using the same methodology as for employee bookings: it takes into account accrued wages, payment for the first 5 days of sick leave, and temporary disability benefits.
This forces employers to formalize their employees and increase salaries to a level that meets market standards.
For sole proprietors without employees
If an entrepreneur does not have employees but holds at least one of the retail licenses for the sale of alcohol, tobacco, fuel or e-cigarette liquids, his or her taxable income must be at least UAH 16,000 per month.
This requirement is aimed at combating underreporting and tax optimization through fictitious turnover.
Benefits for businesses in rural areas
For owners of retail outlets operating outside regional centers and the city of Kyiv, a reduced rate of 1.5 times the minimum wage (≈ UAH 12,000) applies. This benefit applies provided that:
- the store is located at a distance of more than 50 km from administrative centers;
- the area of the sales area does not exceed 500 m²;
- the business is actually located in rural areas, where the purchasing power of the population is lower than in cities.
This rule is intended to preserve the availability of excisable goods in remote communities and not to force small businesses to close due to excessive financial burdens.
Read also: Excise revenues increased by almost 50%: what is behind the positive dynamics
Liability for violations
If a business entity fails to comply with the requirements for the level of salary or income for three consecutive months, the license is revoked.
Inspections can be scheduled or unscheduled.
The decision is made on the basis of an act of the licensing authority.
After a license is revoked, it is possible to return it only through a new procedure, which means a loss of time and profit.
Implications for the Ukrainian market
The Law No. 4536-IX actually sets a new standard of transparency for the retail trade in excisable goods.
For the government, it is a chance to bring salaries out of the shadows and increase budget revenues.
For businesses, it is a challenge, as they will have to optimize their financial statements, raise salaries and bring their turnover out of the gray zone.
Дивіться нас у YouTube: важливі теми – без цензури
Consumers may see a possible rise in prices, as businesses will pass on additional costs to the end customer.
Analysts predict that in the first months of the law’s effect, some small outlets may close or temporarily suspend operations, while large chains will adapt more quickly. In the long run, this could lead to market consolidation and the displacement of informal players.
Читайте нас у Telegram: головні новини коротко
