Several Sellers at One Address: Who Needs a Separate License for Tobacco and Vapes
If several entrepreneurs or companies sell tobacco products or liquids for electronic cigarettes at one address, each of them must obtain a separate license for the right to retail trade. This conclusion follows from the provisions of the Law of Ukraine No. 3817 "On State Regulation of the Production and Circulation of Ethyl Alcohol, Alcohol Distillates, Bioethanol, Alcoholic Beverages, Tobacco Products, Tobacco Raw Materials, Liquids Used in Electronic Cigarettes, and Fuel."
According to the law, the place of retail trade is considered to be the place of sale of goods in a specific trading premises or building where payment transactions are carried out through registered cash registers or software cash registers. Such a place can also be an object from which goods are shipped for further delivery to end consumers.
At the same time, all payment transactions at the place of trade must be carried out through properly registered cash registers or software cash registers. In cases provided by law, receipt books may be used. Revenue from the sale of tobacco products and liquids for electronic cigarettes is subject to mandatory accounting regardless of whether other goods are sold through the same cash register.
The national standard DSTU 4303:2004 defines that a shopping center may combine several trading objects, and a store is a separate retail trade object intended for the sale of goods to end consumers.
According to Article 23 of Law No. 3817, retail trade in tobacco products and liquids for electronic cigarettes is allowed only with the appropriate license.
In addition, Article 34 of this Law provides that information about the addresses of retail trade locations, identifiers of taxation objects, as well as fiscal numbers of cash registers and software cash registers used at each specific place of trade are entered into the Unified Register of Licensees.
Since the license fee is established for each retail trade location separately, in the case of selling tobacco products or liquids for electronic cigarettes by several business entities at one address, each of them is obliged to obtain its own license. A shared address or placement in one shopping center does not grant the right to use one license for all sellers.
Subscribe to our Telegram channel t.me/sudua and to Google News SUD.UA, as well as to our VIBER and WhatsApp, and follow us on Facebook and Instagram to stay informed about the most important events.
