From 1 January 2027 new rules for remote sales of alcohol, beer, tobacco products and electronic cigarettes will come into force in Ukraine, the State Tax Service of Ukraine (DPS) said. Online stores and mobile applications through which such products are offered must be entered in the DPS special register.
Requirements for online sellers
The changes are set out in Law No. 4903-IX of 9 June 2026 and relate to the regulation of e‑commerce for excisable goods. Electronic trading in such products will be permitted provided several conditions are met.
- the seller must hold a licence for the relevant type of activity, where the law requires one;
- a website, online shop or other resource must be entered in the DPS special register;
- the buyer’s age must be verified in advance before completing the sale;
- the goods for delivery must be dispatched from the point of sale;
- the buyer’s age must be re‑checked when the order is handed over to them.
The new rules will apply to the sale of beer, except non‑alcoholic beer, alcoholic and low‑alcohol drinks, tobacco products, electronic cigarettes, their e‑liquids, and devices for consuming tobacco products without combustion.
The tax authority will create a register of websites and mobile applications
The DPS will be the holder and administrator of the new register. The register will include URL addresses, domain names, IP addresses, mobile applications and other network addresses through which the relevant products are offered or sold.
Entrepreneurs must inform the tax authority themselves about the resources they use for trading. The DPS will add, amend or remove information from the register taking account of the presence of required licences, and the register will be published on the tax authority’s web portal.
Sites of violators may be blocked
The DPS will monitor the internet for non‑compliance with the new requirements and will be able to take decisions to restrict access to the relevant websites or mobile applications. During martial law or a state of emergency such decisions will be sent to the National Centre for Operational and Technical Management of Ukraine’s Electronic Communication Networks.
Providers of electronic communications services must comply with the relevant instruction within three working days. Decisions concerning mobile applications will be sent to digital distribution platforms, and in peacetime — to the electronic communications regulator.
Deadline for existing online stores
A transitional period is provided for entrepreneurs who already sell the relevant products online and intend to continue operating. Within one calendar month from the register’s launch they must submit a notice to the DPS about the web resources through which they trade.
If a seller does not notify the tax authority about their sites or apps within the established deadline, this will be grounds for a decision to restrict access to them. The law separately provides that, for the period of martial law, restrictions will not apply to the publication of information from the Unified Register of Licensees concerning entrepreneurs who have received licences for retail sale of tobacco products.
