Retail Sale of Beer and Low-Alcohol Beverages: What Licenses Are Required for the Seller
Business entities planning to sell beer or low-alcohol beverages often ask whether it is necessary to obtain separate licenses for each type of product and what requirements apply to the place of sale. The Main Department of the State Tax Service in the Kyiv region emphasizes that the answer to this question is important both for newly established businesses and for business entities expanding their range of alcoholic products.
According to paragraph 79 of part one of article 1 of the Law of Ukraine dated June 18, 2024, No. 3817-IX "On State Regulation of Production and Circulation of Ethyl Alcohol, Alcohol Distillates, Bioethanol, Alcoholic Beverages, Tobacco Products, Tobacco Raw Materials, Liquids Used in Electronic Cigarettes, and Fuel" (hereinafter - Law No. 3817-IX), a low-alcohol beverage is considered an alcoholic drink with an ethyl alcohol content of more than 0.5 percent by volume but not more than 8.5 percent. At the same time, beer is defined by legislation as a separate category of alcoholic beverages, which has its own technological production features and is classified under a separate UKT ZED code. Thus, beer and low-alcohol beverages belong to alcoholic beverages but are different product groups.
For retail trade of both beer and low-alcohol beverages, a business entity must have a license for the right to retail trade of alcoholic beverages. This requirement is established by part seven of article 16 of Law No. 3817-IX. At the same time, the legislation does not provide for obtaining separate licenses for beer and low-alcohol beverages. One license for the right to retail trade of alcoholic beverages allows the sale of the entire range of alcoholic products covered by this license.
"At the same time, businesses should consider the requirements for the place of sale. According to paragraph 51 of part one of article 1 of Law No. 3817-IX, retail trade of alcoholic beverages, except for beer, cider, and perry without added alcohol, can only be carried out in premises with a trading area of at least 20 square meters. Therefore, the law does not set a minimum trading area for the sale of beer, while for the sale of most other alcoholic beverages, including low-alcohol ones, this requirement is mandatory.
Thus, in 2026, one license for the right to retail trade of alcoholic beverages is sufficient for the retail sale of beer and low-alcohol beverages, but when selling low-alcohol products, it is necessary to comply with the legal requirements for the place of sale," the tax authorities added.
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