Effective 7 October 2026, the State Tax Service implemented a regulatory amendment allowing taxpayers to submit applications for excise tax stamps (marks) on any business day throughout the calendar month. Previously, applications were accepted only during the first 15 days of each month, creating bottlenecks for producers and importers of excisable goods such as alcohol, tobacco, and fuel. The change, formalized in Order No. 1024 of the STS dated 30 September 2026, amends the Procedure for Issuance and Accounting of Excise Marks. The STS also upgraded the electronic application module in the taxpayer’s electronic cabinet to support real-time queue management and automated issuance. The new process reduces average stamp delivery time from 10 to 3 business days and eliminates the end-of-month rush that previously caused delays.
Key Takeaways
- Continuous Access: Applications can be filed 24/7 via the electronic cabinet; paper submissions are accepted at any STS territorial office during working hours.
- Dynamic Allocation: The system now allocates stamp quotas based on actual production volumes reported in the prior quarter, replacing the fixed monthly caps that often led to shortages.
- Penalty Relief: Taxpayers who experienced stamp shortages under the old regime may apply for retrospective penalty waivers for late excise payments incurred between January and September 2026.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement