After the flavor ban, Ukraine plans to impose e-cigarette excise tax in 2026

The Dnipro-Petrovsk branch of the Ukrainian Tax Service recently issued a reminder that disposable e-cigarette products will soon be subject to excise tax.
Ukrainian President Volodymyr Zelensky recently signed Bill No. 8287, which will impose an electronic consumption tax on e-cigarettes and other tobacco products, including electronic liquids, starting January 1, 2026.
Reports indicate: "This plan will enable relevant authorities to track the circulation of alcohol, tobacco products, and e-liquids from manufacturers/importers to end consumers. It will also monitor the integrity and timeliness of these goods' consumption taxes." This may mean that Ukraine will adopt an electronic consumption tax in three years and introduce a traceability system, as well as implement mandatory labeling for alcohol and tobacco products in the country.
Additionally, Ukraine's ban on flavored e-cigarettes (ENDS) other than tobacco flavor took effect on July 11. Starting January 11, 2024, 65% of the surface area on e-cigarette packaging will need to feature text and image warnings. For violations, fines will be 30,000 Ukrainian Hryvnias (approximately $812), with subsequent violations incurring fines of 50,000 Ukrainian Hryvnias.