Specialists of the service center for payers of the Drohobytsk DPI of the Main Directorate of the DPS in the Lviv Region during a meeting with payers report that in accordance with Art. 15 of the Law of Ukraine dated December 19, 1995 No. 481/95-VR “On State Regulation of the Production and Circulation of Ethyl, Cognac, and Fruit Alcohol, Alcoholic Beverages, Tobacco Products, Liquids Used in Electronic Cigarettes, and Fuel” (as amended) ( hereinafter – Law No. 481/95) retail and wholesale trade in the territory of Ukraine of alcoholic beverages, tobacco products, liquids used in electronic cigarettes is carried out in the presence of economic entities (including foreign economic entities that operate through its registered permanent representative offices) of all forms of license ownership.
According to the current legislation, for violation of the norms of the above-mentioned Law on retail and wholesale trade in alcoholic beverages, tobacco products, liquids used in electronic cigarettes, liability is provided in accordance with Art. 17 Law No. 481/95.
Financial sanctions in the form of fines are applied to economic entities (including foreign economic entities operating through their registered permanent representative offices) in the event of:
– wholesale and retail trade in alcoholic beverages, tobacco products and liquids used in electronic cigarettes, without licenses (except for the cases provided for by this Law) – 200 percent of the cost of the received batch of goods, but not less than 17,000 hryvnias;
– wholesale trade of beer by beer producers who have produced more than 3,000 hectoliters of beer per year, with a license, the annual fee for which is set at 30,000 hryvnias, – 200 percent of the cost of the sold batch of goods, but not less than 500,000 hryvnias;
– retail sale of alcoholic beverages through an electronic cash register (accounting book of settlement operations), not specified in the license – 200 percent of the value of the products sold through such a control and cash register (accounting book of settlement operations), but not less than 10,000 hryvnias;
– storage of alcohol, or alcoholic beverages, or tobacco products in places of storage not entered in the Unified Register – 100 percent of the value of the goods located in such a place of storage, but not less than 17,000 hryvnias;
– wholesale or retail trade in cognac, alcoholic beverages, vodka, liqueur-vodka products and wine at prices lower than the established minimum wholesale or retail prices for such drinks – 100 percent of the cost of the received batch of goods, calculated based on the minimum wholesale or retail prices retail prices, but not less than 10,000 hryvnias;
– retail trade of tobacco products, tobacco, industrial tobacco substitutes, liquids used in electronic cigarettes, at prices higher than the maximum retail prices for such goods (products), set by manufacturers or importers of such tobacco products, increased by the amount of retail excise tax trade in excise goods (products), – 100 percent of the value of tobacco products available to the business entity (including a foreign business entity that operates through its registered permanent representative office), but not less than 10,000 hryvnias;
– production, storage, transportation, sale of falsified alcoholic beverages or tobacco products; alcoholic beverages or tobacco products without excise tax stamps of the established model or with counterfeit paper excise tax stamps – 200 percent of the value of the goods, but not less than 17,000 hryvnias;
– export of vodka and liquor-vodka products from the territory of the excise warehouse or transportation of such products without a mark of the representative of the tax authority on the consignment note for approval of release – 200 percent of the value of the exported or transported products, but not less than 15,000 hryvnias;
– bottling alcoholic beverages for sale on the territory of Ukraine in containers not provided for in Article 11 of this Law – 200 percent of the cost of manufactured (sold) products (at wholesale prices), but not less than 85,000 hryvnias;
– violation of the requirements of Art. 15 3 of this Law – 6,800 hryvnias.
The specified fines are sent to the budget in accordance with the current legislation.
Drohobytska DPI