On 13 October 2026, Ukraine’s parliament adopted Law 5013-IX, which moves mandatory electronic marking of alcohol, tobacco products and e-cigarette liquids from 1 November 2026 to 1 July 2027. For business this is more time to prepare, not a reason to stop.
1.0What happened#
- The law is based on bill No. 15532, registered on 21 August 2026 (Draft law No. 15532 — card).
- On 13 October 2026 the Verkhovna Rada adopted it as a whole. It passed its second reading with 252 votes (The Rada moved the eExcise launch for the second time — to 1 July 2027).
- The adopted text is numbered 5013-IX (Law No. 5013-IX — text signed by the Chair of the Verkhovna Rada).
- On 19 October 2026 the law was sent to the President for signature. As of 22 October 2026 it has not yet been signed or published.
The Ministry of Digital Transformation set out its position on the move in “More time to adapt: moving the eExcise launch to July 2027”.
2.0The new dates#
The law moves more than the launch date: the deadlines tied to it move too. The table puts the previous values next to the new ones. A dash in the Before column for registration and test mode means we do not give the earlier value here. The reduced fines apply to the fines under items 9, 10 and 39 of Article 73(2) of Law 3817-IX.
| Event | Before | Law 5013-IX |
|---|---|---|
| Mandatory e-marks | from 01.11.2026 | from 01.07.2027 |
| Paper stamps applied | until 31.10.2026 inclusive | until 30.06.2027 inclusive |
| Paper-stamped stock | until 01.05.2028 | until 31.12.2028 inclusive |
| Operator registration | — | from 01.01.2027; licence holders as of 01.01.2027 by 01.04.2027 |
| Test mode | — | until 30.06.2027; partly live from 01.01.2027 |
| Reduced fine: 10% | 01.11.2026–30.04.2027 | 01.07.2027–31.12.2027 |
| Reduced fine: 30% | 01.05.2027–31.10.2027 | 01.01.2028–30.06.2028 |
3.0Manufacturers and importers#
Holders of production, wholesale and retail licences for alcoholic beverages, tobacco products and e-cigarette liquids, and of wholesale and retail licences for cider and perry (without added alcohol), must register in the system as economic operators. The order is:
- Registration of economic operators opens on 1 January 2027.
- Licence holders as of 1 January 2027 register by 1 April 2027. The same deadline applies to licences received between 1 January and 20 March 2027.
- Licences received from 21 March 2027: register before starting the licensed activity.
- Paper excise stamps are applied until 30 June 2027 inclusive.
- From 1 July 2027, imported goods carry graphic elements of electronic marks.
The system runs in test mode until 30 June 2027. From 1 January 2027 it is partly in live (industrial) operation, and from 1 July 2027 it runs in full. So there is still time in test mode to check printing, application and reading of codes on your own line.
4.0Warehouses and retail stock#
For warehouses and retail, the main change is how long existing stock may circulate. Goods with paper excise stamps made in or imported into Ukraine before 1 July 2027 may circulate until 31 December 2028 inclusive. Previously that period ended on 1 May 2028.
Wholesale and retail licence holders register on the same schedule (section 3.0).
From 1 January 2029 such goods may not circulate. Until then, goods with paper and electronic marks will sit side by side in warehouses and on shelves. Plan your stock accounting so that it tells the two apart and shows how much paper-stamped stock is still to be sold.
5.0Penalties#
The law also moves the periods in which the fines under items 9, 10 and 39 of Article 73(2) of Law 3817-IX apply at a reduced rate:
- offences committed between 1 July and 31 December 2027: 10% of the fine;
- offences committed between 1 January and 30 June 2028: 30% of the fine.
Before the change these periods were different: 10% from 1 November 2026 to 30 April 2027, 30% from 1 May to 31 October 2027. A reduced fine is still a fine, so these periods are not spare time to count on.
6.0What is still open#
As of 22 October 2026 the law has been sent to the President for signature but not yet signed or published. Law 5013-IX takes effect the day after publication. Until then, the Tax Code (Article 391.1) and Law 3817-IX as amended by Law 4698-IX still set 1 November 2026.
Some of its provisions take effect from 1 January 2027. Within one month of its entry into force, the Cabinet of Ministers must bring its acts in line with it.
We will update the status in this article at each next step.
7.0What we recommend#
- Keep preparing. The new date gives more time but not less work: the same line integration, the same accounting, the same reporting.
- Use the test mode. Check printing and code reading on one line before you roll the solution out to the whole plant.
- Plan registration for January–March 2027. That way you meet 1 April 2027 without a rush.
- Prepare the warehouse for two kinds of marks. Paper-stamped goods stay in circulation until the end of 2028 next to electronically marked ones.
- Watch the law’s status. Until it takes effect — the day after publication — 1 November 2026 formally remains the date in force.