More than a quarter higher average salary and 93% fewer violators: one year of new requirements for the excisable product sale
Press service of the State Tax Service of Ukraine , published 12 October 2026 at 16:41 Chapter: News
Average salary of licensees involved in the retail excisable product sale as of October 1, 2026 increased by 26.7% compared to October last year and is 36 593.23 UAH.
Number of business entities that do not comply with the established salary requirements has also significantly decreased:
- by 93,3 % decreased number of enterprises that do not provide minimum salary. Currently, there are 702 such licensees – 9 908 fewer than in October 2025;
- by 95 % decreased number of licensees with fewer officially employed employees than number of trading locations. As of October 1, 2026, there were 148 such business entities left – 2 616 fewer than last year.
These results were achieved due to the systematic work of the State Tax Service aimed at preventing violations and promoting increased voluntary compliance with legislation.
From October 1, 2025, the State Tax Service will inform licensees about requirements for the minimum salary level through the payer's Electronic cabinet, official information resources, individual tax consultations and explanatory work of territorial bodies.
At the same time, to identify violations, territorial bodies of the State Tax Service conduct actual audits. As a result, 4 775 licenses were suspended for non-compliance with the minimum salary requirements for three consecutive months.
During audits, other legislative violations in circulation of excisable products were also detected, in particular, sale without excise tax stamps or with counterfeit stamps, violation of established prices, failure to issue fiscal checks and failure to use RRO/PRRO. Financial sanctions of 51.7 million UAH were applied for such violations.
For reference.
From October 1, 2025, according to Article 42 of the Law of Ukraine № 3817-IX, requirements for the minimum salary level have been established for business entities involved in the retail sale of alcoholic beverages, tobacco products, liquids for electronic cigarettes and fuel.
For licensees located within regional centers and within a radius of 50 km from them, average monthly salary must be at least two times the minimum salary. For licensees outside the specified territory with sales area of less than 500 square meters – at least 1.5 times the minimum salary.
If the licensee fails to comply with the established requirements for three consecutive months, license will be terminated according to Article 46 of Law № 3817-IX.
Purpose of these regulations is to counteract payment of salaries "in the envelopes", to ensure official employment and equal conditions for doing business.