Countries / Europe
Ukraine
Tax stamps on excise goods
Systeme-Excise: electronic excise stamp (Law No 3173)
Code on the productDataMatrix code on every pack of tobacco, bottle of alcohol and container of e-liquid
AggregationCheck the implementing rules.
Next date
1 Nov 2026tomorrow
Electronic excise stamp replaces paper stamps on alcohol, tobacco and e-liquids
Electronic excise stamp replaces paper stamps on alcohol, tobacco and e-liquids
First stepHold the licence of a manufacturer or importer of excise goods.
Overview
Paper excise stamps give way to an electronic stamp: a DataMatrix code printed on each unit. The start was moved from 1 January to 1 November 2026.
If you supply this market
- Hold the licence of a manufacturer or importer of excise goods.
- Order stamps from the authority for each batch: e-Excise: electronic excise stamp.
- Apply a stamp to every unit before release and activate it in the system.
- Keep stock and reports in line: unstamped goods can be seized.
Timeline
Coming next
- 1 Nov 2026Electronic excise stamp replaces paper stamps on alcohol, tobacco and e-liquids
What the code looks like
Electronic excise stamp
- DataMatrix
- Printed on each unit instead of a paper stamp
- Unique code
- Issued through the e-Excise system
- Check
- Scanned to confirm excise duty was paid
Frequently asked questions
Is product marking mandatory in Ukraine?
Only excise goods carry tax stamps: e-Excise: electronic excise stamp. Other consumer goods are not marked.
What code goes on the product?
DataMatrix code on every pack of tobacco, bottle of alcohol and container of e-liquid.
Is aggregation required?
Check the implementing rules.
What changes next?
1 Nov 2026: Electronic excise stamp replaces paper stamps on alcohol, tobacco and e-liquids.
Where can I check the rules?
Start with LIGA:ZAKON: electronic stamp from 1 November 2026. All sources are listed at the end of this page.