The Cabinet of Ministers of Ukraine has adopted a resolution postponing the full launch of the electronic system for the circulation of alcoholic beverages, tobacco products and liquids for electronic cigarettes. The decision was made on December 26, 2025 and is intended to provide businesses and state bodies with additional time for a smooth transition to new digital mechanisms for administering excise tax.

According to the resolution, the mandatory use of the electronic system and electronic excise stamps is postponed from January 1, 2026 to November 1, 2026. Such a postponement allows enterprises to prepare for working with new digital tools without the risk of violating legislation and disruptions in production and trade.

The testing period of the system software has also been extended until October 11, 2026 inclusive. This will allow manufacturers and sellers to test the platform and adapt internal processes to the requirements of electronic accounting.

Until the full launch, businesses will be able to continue ordering and using paper excise stamps. The deadline for returning old paper stamps to the seller has been postponed to May 1, 2027, which will ensure the continuity of product circulation and the stability of excise tax revenues.

The resolution also includes technical clarifications for manufacturers. In particular, a new print quality standard has been introduced for electronic stamps: the graphic element (DataMatrix code) can now comply with grade B according to the ISO/IEC 29158 standard, while previously only grade 2 according to ISO/IEC 15415 was required. This expands the possibilities for marking and increases the reliability of the system.

According to the Ministry of Finance, the changes will allow completing the technical setup of the e-Excise system, guaranteeing stable tax revenues and fulfilling the requirements of the law, while minimizing operational risks for legal businesses. The transition to the new system will now take place gradually, which creates more comfortable conditions for enterprises and regulatory authorities.