Countries / Europe

Ukraine

Tax stamps on excise goodsChecked 17 Oct 2026
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.
First stepHold the licence of a manufacturer or importer of excise goods.
Supplier checklist (PDF)

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

  1. Hold the licence of a manufacturer or importer of excise goods.
  2. Order stamps from the authority for each batch: e-Excise: electronic excise stamp.
  3. Apply a stamp to every unit before release and activate it in the system.
  4. Keep stock and reports in line: unstamped goods can be seized.

Typical steps for this type of regime. The exact rules are in the sources. Choosing equipment: printing methods.

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

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

Data structure set by the implementing rules. Illustration built on the GS1 example GTIN; the code does not identify any product.

How this code is built →

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.

Sources

Checked 17 Oct 2026. Seen something outdated? Send a correction.