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Excise rate for beer has been increased

Excise rate for beer has been increased

Market News 12.10.2016
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Excise rate for beer has been increased

The excise tax – is an indirect tax on use of separate kinds of goods (production), determined by Tax Code of Ukraine as excisable, which is included into the price of those goods (products). Excise rates are set in asset 215 of Tax Code of Ukraine.

Changes of tax legislation in Ukraine have inured since January, 1, 2016, and suimultaneously with that the amount of excise rate has also changed in taxation and charging social payments.

So, changes into effective revision of Tax Code of Ukraine are inserted, according to which excise rate for beer is 2, 48 hrn for 1 l of a drink, by dispositions of Law of Ukraine «About inserting changes into Tax Code of Ukraine and some legislative acts of Ukraine towards supplying balanced budget incomes in 2016».

Operation of the following statute about excise rates for alcohol drinks that are liable to marking with mariks of excise tax, becomes operative on the first date of the third month since the day of the following statute becoming operative in sub-section 2 of Concluding Provisions.


All alcohol drinks with the ethyl concentration of more than 8,5 % of volume units are liable to marking according to asset 226 of Tax Code of Ukraine. Marking alcohol drinks produced in Ukraine with ethyl concentration from 1,2 to 8,5 % of volume units is not performed.

So, excise rate will increase on March, 1, 2016 for alcohol drinks with ethyl concentration of more than 8,5 % of volume units.

LLC «Umanpyvo» is made to raise the price for its products on January, 1, 2016 taking into consideration changes in Tax Code of Ukraine. Leaders of the enterprise beforehand thank to their clients and consumers of goods for their understanding and convience that it will not influence the quality of their favourite drink in any way.