Breathing room for business: eAkcyz moved to July 2027, more time for shelters, easier grant terms

eAkcyz: test mode from January, full launch from July 2027

The Cabinet of Ministers adopted resolutions No. 1333 and No. 1334 of 28 October 2026, postponing the launch of the electronic system for tracking alcoholic beverages, tobacco products and e-cigarette liquids (eAkcyz). From 1 January to 30 June 2027 the system will run in industrial operation in test mode, and from 1 July 2027 in full. Data entered during the test period will be kept, so those who register in the first half of 2027 will not need to register again.

Also moved to 1 July 2027 is the entry into force of the procedure for marking alcohol, tobacco and e-cigarette liquids, the procedure for calculating excise tax for unique identifiers, the requirements for the unique group identifier and the procedure for drawing up the electronic excise document.

The Finance Ministry explained that from 1 November 2026 until the system is fully launched, businesses can keep ordering and using paper excise stamps, ensuring uninterrupted production and trade. The deadline for returning paper stamps to the seller has been moved to 1 January 2028. Both resolutions take effect on 1 November 2026. Earlier, President Volodymyr Zelensky signed a law moving the eAkcyz launch to 1 July 2027.

Shelters for businesses: longer deadline, same requirements

Prime Minister Serhii Koretskyi said the government had presented changes to the shelter rules to business associations and was extending the relevant resolution “because we cannot allow the economy to stop”. The changes were initiated two months ago, he said, yet a significant share of companies had not even started meeting basic safety requirements.

A postponement does not mean the requirements are cancelled, Koretskyi stressed. A shelter may be the simplest safe space, a mobile shelter or clear information on where the nearest underground shelter is and how to reach it. Requirements will depend on how many employees and visitors are on site at the same time; the Economy and Interior ministries will publish details. A shelter does not have to be on the company’s own premises — a nearby one can be used if it has enough capacity and people know exactly where it is. Military administrations will collect data on compliance by 4 March, after which further decisions will be made.

Processing and recovery grants: new conditions

Through resolution No. 1326 of 23 October the government changed the terms of grants of up to UAH 8 million for processing companies and up to UAH 16 million for recovery, said Dmytro Kysylevskyi, deputy head of the parliamentary economic committee. Previously, a processing grant required creating at least five jobs. Now an alternative is an average company salary above the regional average, with wages raised at least in line with inflation for three years. The rule can also apply to earlier grantees who could not create or keep the required number of jobs.

Closing grant obligations has also been simplified. Instead of an Economy Ministry inspection, three confirmations are enough: from the bank that obligations were met, on taxes paid, and on jobs created or salary levels. The programme administrator then removes the obligation status in the Diia portal, allowing the company to apply again. From 1 January the programme will be run by the Made in Ukraine agency.

What it means

Alcohol and tobacco producers and retailers get another six months to prepare for digital marking. Employers get more time for shelters but no exemption from protecting people. Small manufacturers get more flexible state grant conditions.