Electronic excise stamps: what will change and how the new system will work

Ukraine is preparing for a major overhaul of its excise goods control system. The innovations are expected to help make the market for alcoholic beverages, tobacco products, and e-cigarette liquids more transparent, reduce the share of counterfeit goods, and simplify control for the state and businesses.

We explain what an electronic excise stamp is and what it means for businesses.

What changes will take place from 2026?

From January 1, 2026, products will be marked with an electronic excise stamp in the form of a graphic element consisting of a DataMatrix code and a 12-character unique identifier.

Such marking will be mandatory for every pack of cigarettes, bottle of alcohol, or container of e-cigarette liquid.

What is an electronic excise stamp?

An electronic excise stamp is a unique product identifier that allows tracking the path of goods from production or import to final sale.

Legislative norms

The norms are enshrined in the Procedure for labeling alcoholic beverages, tobacco products, and vaping liquids, approved by Resolution of the Cabinet of Ministers of Ukraine No. 890.

The marks must be applied in such a way that they cannot be forged, replaced, or reused, without covering the mandatory information on the packaging. If printed on physical media, they must be damaged when removed to prevent reuse.

For certain categories of tobacco products (cigarettes with and without filters, cigarillos, TVEN), marking will be carried out directly during production. Unique identifiers applied to products from EU countries will be integrated into the Ukrainian electronic circulation system.

The resolution also defines the technical requirements for printing DataMatrix codes, symbols, reading equipment, as well as the rules for applying group identifiers to transport packaging.

In addition, the mark may contain information about the scanning method, which will allow buyers to independently verify the legality of the purchased products.

Responsibility for applying labels rests with manufacturers and importers: during production in Ukraine, before importing from abroad, or during storage in customs warehouses prior to release of goods into free circulation.

How will the electronic excise stamp work through the Electronic System?

The introduced Electronic System for the circulation of alcoholic beverages, tobacco products, and liquids for electronic cigarettes will ensure a full cycle of work with excise stamps. In particular, it will:

• create serial numbers for each electronic stamp;
• generate unique identifiers and/or the electronic stamps themselves;
• activate, deactivate, or redeem stamps depending on the stage of product circulation;
• allow the creation, correction, or cancellation of electronic excise documents containing data on the movement of goods with graphic elements applied.

The system will become a key tool for controlling and tracking the movement of excisable goods — from the moment of their production or import to their sale to the consumer.

Transition period until 2026

The government has planned a trial period from March 1 to December 31, 2025. During this time, businesses will operate in a “mixed” format:
products must continue to be marked with paper labels in accordance with the current procedure;

• manufacturers and importers will be able to additionally apply graphic elements of
• electronic labels, but only in such a way that they do not cover the QR code and barcode of the paper label.

Until the electronic system is launched, Resolution No. 1251 of the Cabinet of Ministers of Ukraine, which regulates the use of paper excise stamps, remains in force. It provides for the following:

• for bottles — affixing the stamp in a P- or G-shaped manner across the neck;
• for Tetra Pak-type packaging — along the axis of the upper plane;
• mandatory application of a two-dimensional barcode and a linear barcode on the stamp, containing information about the series, number, and amount of excise tax paid. In addition, the stamp includes information about the type of product (domestic or imported alcohol, spirits or wine products), the region of the manufacturer, the date of issue, the series, the number, and the EDRPOU code of the stamp purchaser.

Innovation — what does it mean for business?

For manufacturers and importers, the introduction of an electronic system means new rules of the game. On the one hand, it will require the integration of internal processes with government software, staff training, and technical adaptation.

On the other hand, the control procedure itself will be simplified: there will be no need for the physical circulation of stamps, their printing, transportation, and storage.

Key benefits of electronic excise stamps for businesses

The transition to electronic stamps may seem complicated, but it has a number of obvious advantages:

• Transparent accounting. It will be easier for businesses to control stock levels and the movement of goods. This will reduce the cost of internal audits and accounting.
• Reduced risk of counterfeiting. The complexity of counterfeiting digital codes significantly exceeds the possibilities of counterfeiting paper stamps. This means less competition from the “shadow” segment.
• Simplicity of inspections. Regulatory authorities will be able to quickly check goods without cumbersome procedures. Accordingly, businesses will spend less time interacting with government agencies.
• Market modernization. The electronic system will increase the overall level of trade digitization, which will facilitate integration with other government services.
  Consumer protection. Legal businesses will gain an advantage, as buyers will be able to verify for themselves that they are choosing a high-quality and official product.

The introduction of electronic excise stamps is another step by Ukraine towards digitalization and European standards for the control of excisable goods. A trial period in 2025 will allow all technical details to be worked out and businesses to be prepared for a large-scale transition. And from 2026, the electronic system will become mandatory.