As you know, since June last year, local budgets have been receiving an excise tax on the retail sale of tobacco products, depending on the volume of their sales in the respective territories. Producers and importers of tobacco products act as payers.
The cost of sold products and the share of excise tax deductions to local budgets are determined monthly by the State Tax Service of Ukraine for all territorial communities of Ukraine.
The average monthly share of Lviv Oblast in 2022 was 8.0%. In January 2023, it increased to 9.7%, and in February – to 10.0%.
Last year, local budgets of the region received UAH 325 million of the specified excise tax. Of these, UAH 229 million went to the budget of the Lviv Territorial Community. Another 8 communities received more than UAH 3 million in tax: Chervonogradska, Stryiska, Drogobytska, Yavorivska, Sokilnytska, Shegynivska, Novoyavorivska, Rava-Ruska. This year, in January-February, the budgets of Lviv Oblast have already received over UAH 96 million in excise tax on tobacco products (of which Lviv TG – UAH 69 million).
Of course, it will not be out of place to remind that in order to ensure maximum revenue for excise tax budgets, it is extremely important to ensure the legal sale of tobacco products on the ground.
Department of Finance of the Lviv Regional State Administration