WHOLESALE TRADE IN ALCOHOL AND TOBACCO: LICENCES. ALL TYPES OF LICENCES, PERMITS AND CERTIFICATES IN UKRAINE. “UKRBUSINESSCONSULT”
Wholesale trade in alcohol and tobacco products in 2026
The previous-years page described the old procedure through the Ministry of Finance, a commission, sanitary and fire certificates and a fixed payment of UAH 250,000. This is the previous model.
In 2026, licensing of production and circulation of alcohol, tobacco products, liquids for electronic cigarettes and fuel is regulated by Law of Ukraine No. 3817-IX, while the relevant licences are administered by the tax authorities.
Licences must be separated by product type
Wholesale trade in alcoholic beverages, tobacco products and liquids for electronic cigarettes are separate licensed activities. It cannot be assumed that one licence automatically covers the full product range. Before submitting an application, the product categories, manufacturer or importer, storage locations, sales channels and territory of actual activity are determined.
Licence fee
For standard wholesale trade in alcoholic beverages or tobacco products, the annual fee is set at 85 minimum wages established on 1 January of the reporting year. Based on the 2026 figure, this is UAH 734,995 for the relevant licence. The law establishes different coefficients for certain categories of alcoholic products, so the amount must be determined for the specific type of product rather than copied from a previous price list.
Preconditions for submission
state registration and registration of the entity with the tax authorities;
notification of taxable facilities and places where the activity is conducted;
proper rights to warehouse and office premises;
KVED codes corresponding to the actual wholesale model;
payment documents, electronic signature and correct applicant details;
internal procedures for accounting for goods, excise stamps, suppliers and buyers.
Warehouse, traceability and product documents
The warehouse must correspond to the actual product range, volumes and safety requirements. The enterprise must ensure documented origin of each batch, acceptance by quantity and quality, separate accounting for returns and damage, and control of labelling and excise stamps where applicable. Contracts with suppliers and buyers must agree the point of transfer of title, responsibility for documents, logistics and claims.
Ongoing obligations after obtaining the licence
The licensee controls the deadlines for regular payments, reports data changes in a timely manner, maintains tax and inventory accounting and uses only lawful sales channels. Sale without a valid licence, trade in goods of unknown origin or inconsistency of declared places of activity creates a risk of financial sanctions and termination of the right to operate.
Promises on the previous page about the “nearest commission”, a guaranteed period of 15–30 days and a Ministry of Finance permit are retained only as service history and must not be used as instructions.
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