Starting January 1, 2027, new rules for the remote sale of alcohol, tobacco products, and electronic cigarettes will come into effect in Ukraine. This was reported by RBC-Ukraine, citing a notification from the State Tax Service (STS). The changes are introduced by Ukrainian Law No. 4903-IX dated June 9, 2026, which establishes mandatory registration of sellers' online resources in a special registry and strengthens control over compliance.

Which Products Fall Under the New Rules

The new requirements apply to the online sale of beer (except non-alcoholic), alcoholic and low-alcohol beverages, tobacco products, electronic cigarettes, liquids for them, and devices for consuming tobacco without combustion. The regulation covers all major categories of 'adult' products offered by entrepreneurs via the internet, including mobile applications and other network platforms.

Seller Requirements: License and Registry

To legally trade such products remotely, entrepreneurs must hold an appropriate license, if required by law for this type of activity, and enter the addresses of websites and other online resources into a special registry. The registry will be maintained by the STS: it will include not only online store addresses, but also URLs, domains, IP addresses, mobile applications, and other network addresses through which products are offered or sold. Data is entered into the registry, modified, or excluded based on notifications from entrepreneurs and information about their licenses, and the registry itself will be published on the tax authority's web portal.

Control and Blocking of Resources

The STS will assume the responsibility of monitoring the internet and verifying compliance with the new requirements. If a violation is detected, the tax authority can decide to restrict access to the website or mobile application. Under martial law or a state of emergency, such decisions will be forwarded to the National Center for Operational and Technical Management of Electronic Communication Networks, which will issue a blocking order; internet service providers will be required to execute it within three working days. Regarding mobile applications, decisions are sent to the respective digital distribution platforms.

Transition Period for Existing Sellers

A transition period is provided for entrepreneurs who are already selling the specified products online and intend to continue operations. After the launch of the registry, they will have one calendar month to notify the STS about their websites and other online resources. If a seller fails to provide information on time, the tax authority may decide to restrict access to their website or application.

Context: Shadow Market and Budget Losses

The introduction of the new rules comes against the backdrop of problems with shadow turnover. As previously stated by Danylo Hetmantsev, Chairman of the Verkhovna Rada Committee on Finance, Tax, and Customs Policy, the state budget lost nearly 4 billion UAH in excise tax in October 2026 alone due to the shadow cigarette market. Combating illegal turnover and simplifying the identification of legal sellers are the key goals of the registry model launched by the STS.