See more
Publication date: 28.05.2024
lawyer, 23 years of experience in enforcement.
Licensing of retail trade in alcohol and tobacco
Retail trade of alcoholic beverages (except table wines) and/or tobacco products may be carried out by business entities regardless of ownership, including producers, subject to appropriate licenses. These licenses, which give the right to retail trade in alcoholic beverages and tobacco products, are issued by authorized bodies of the Cabinet of Ministers of Ukraine (CMU) in cities, districts, districts in the cities of Kyiv and Sevastopol. They are valid for one year and must be registered with the revenue and tax authority. In rural areas, licenses are issued by local self-government bodies at the place of economic activity.
To obtain a license, a business entity must submit an application indicating the specific type of economic activity it wishes to engage in, for example, retail trade in alcoholic beverages or tobacco products. The application also specifies information about the place of trade, including the address, as well as information about registers of settlement operations available at the place of trade. This information includes the model, modification, serial number, manufacturer and date of manufacture of the recorders. In addition, in the application, it is necessary to indicate the registration numbers of the RRO certificates (KORO), which are located at the place of trade, as well as the date of the beginning of their accounting in the bodies of the state fiscal service.
When issuing a license for the sale of alcoholic beverages, the business entity must indicate specific details in the application. This includes the address of the establishment and a comprehensive list of electronic cash registers, including information such as model, modification, serial number, manufacturer and date of manufacture. In addition, the registration numbers of accounting books of settlement operations carried out in the institution are indicated. All necessary documents are submitted in a single copy, which must be certified by a notary, the authority that issued them, or an official of the licensing authority.
Control over the payment of the annual license fee is entrusted to the executive body authorized by the CMU to issue licenses for the production or import/export of alcohol, alcoholic beverages and tobacco products, as well as wholesale and retail trade in these goods. . To ensure compliance, business entities must provide the specified body with a copy of the payment order with a payment certificate.
This provision is set out in Article 15 and Article 16 of the Law of Ukraine dated 19.12.1995 No. 481/95-VR "On State Control of the Production and Circulation of Ethyl Alcohol, Cognac and Fruit Alcohol, Alcoholic Beverages, and Tobacco Products.
The license is issued at the place of trade. To obtain a license for the retail sale of alcoholic beverages (except cider and perry without added alcohol), a fee must be paid for each registered point of sale (RPO) specified in the license. The fee is valid for one year and varies depending on the location: within cities — UAH 8,000; outside the cities of regional subordination and the city of Kyiv, if the distance from the city to the place of trade is 50 km and the area of the trading hall exceeds 50 m2, the fee is UAH 8,000; in villages and towns outside the city limits, the fee is UAH 500. It is important to note that if there are several PROs within the same place of trade in the city of SG, the fee for the license will be doubled, resulting in a payment of UAH 16,000 per year.
Regardless of the geographical location, the fee for obtaining a license for the retail trade of cider is UAH 750 per trade establishment. It is important to note that establishments that have already obtained a license to sell alcoholic beverages are allowed to sell cider and perry (non-alcoholic) without an additional license.
Cash contributions are mandatory for retail trade in tobacco products in SG. Within the city limits, you need to pay UAH 2,000 for each trading place, and in villages and towns - UAH 250. The license fee is divided into quarterly payments, with the first installment being paid before the license is obtained (proof of payment must be submitted with the license application). Failure to meet the following payment terms will result in the suspension of the license until the debt is settled, as specified in Article 15 of Law No. 481.
Legal service "Consultant" offers a wide range of services related to obtaining licenses, in which experienced lawyers can help. If you require a specific type of license, our experienced professionals will provide you with detailed information and guidance. Feel free to contact us for a full list of licensing services available, such as: liquor license, fuel storage license, medical practice license, international freight transport license, taxi license, alcohol production license, etc.
