Ukraine
RestrictedOnline Sales
Allowed
Offline Sales
Allowed
Legal Age
18+
Ban Scope
None
Allowed Product Types
Pod SystemDisposableRefillable
Purchase Channels
Specialty StorePharmacyOnline
Complete Policy Details
Latest Developments
Starting from January 1, 2026, Ukraine will officially implement an electronic consumption tax stamp (DataMatrix code) traceability system, covering alcoholic beverages, tobacco products, and e-liquids used in electronic cigarettes.
2. The Ukrainian parliament has previously passed a ban on the use of seasoning additives in electronic cigarettes (only pure tobacco flavor is allowed), but enforcement is seriously inadequate.
In April 2026, the Office of the Prosecutor General and BEB (Economic Security Bureau) uncovered a large-scale illegal vape production and sales network, involving a value of approximately 30 million hryvnias. Seize illegal nicotine mixtures containing seasoning ingredients and sell them in physical stores and online.
In March 2026, Dnipro seized unlicensed nicotine mixtures and liquid distribution channels, seizing 900 smokeless tobacco products, over 25000 bottles of flavorings, 28000 bottles of glycerin, and cash.
Resolution No. 890 of July 2025 approved the new electronic cigarette liquid labeling program, which will come into effect in January 2026.
Policy Trends
The government is establishing a full chain electronic traceability system through the use of electronic consumption tax stamps (DataMatrix), covering all taxable goods circulation links from manufacturers/importers to end consumers.
2. The regulatory system for electronic cigarette products (including equipment/liquid) is gradually improving, but the enforcement of seasoning bans is extremely weak, and a large number of illegal seasoning products flood the market.
3. The Enterprise Association calls for "balanced regulation" rather than a complete ban, stating that the draft will limit the nicotine content in nicotine bags to 1 milligrams per serving, which will prevent the production of legal products.
Since 2026, law enforcement efforts have significantly increased, and large-scale cases of unlicensed production and illegal circulation of flavor products have been cracked down.
Taxation
Consumption tax: Revised in 2024, nicotine e-liquid at 30 hryvnias/mL (approximately $0.8)
The electronic consumption tax stamp DataMatrix code tax invoice will be mandatory from January 2026. Each pack of tobacco products/bottle of tobacco liquid container must be affixed with an electronic consumption tax stamp containing DataMatrix graphic elements for full traceability.
Equipment is subject to a special consumption tax of 7%
Value added tax: 20% (standard tax rate)
Sales Channel Restrictions
Starting from 2026, all electronic cigarette products can only be sold through licensed stores (including physical stores and pharmacies) that have obtained appropriate licenses.
Online sales require dual verification through the BankID electronic identity authentication system and the electronic consumption tax stamp data traceability system.
Starting from January 2026, cross-border remote sales will be subject to stricter tax and traceability regulations, and each bottle of e-liquid must be labeled with a DataMatrix tax invoice.
Prohibition of vending machine sales
Age Restrictions
18+
Flavour Restrictions
Only pure tobacco flavor is allowed (without any added spices, fruits, desserts, or mint/menthol)
Product Specifications
Nicotine concentration: ≤ 20 mg/mL (consistent with EU TPD)
Cigarette cartridge capacity: ≤ 2mL; bottled e-liquid capacity: ≤ 10mL
The ban on seasoning additives has been legislated, allowing only pure tobacco flavor (but enforcement is seriously inadequate)
Prohibited additives include 39 harmful additives such as diacetyl and acetoin (negative list under the Tobacco Products Act)
The content of propylene glycol (PG) shall not exceed 50%
Packaging Requirements
Health Warning: 60% of the area on both sides is covered with images of the affected organs and a Ukrainian text warning "Курイннявбиває" (smoking causes death)
Mandatory ingredient list: List all ingredients in descending order of concentration, nicotine content (mg/mL), production batch number, shelf life
The DataMatrix code for the electronic consumption tax stamp must be printed on every package of products starting from January 1, 2026. The code contains the first twelve characters of a unique identifier for human readability.
Prohibit the use of food/dessert images, cartoon characters, celebrity endorsements, or promotional information
Child safety warning: "Берегтивいддイтей" (stay away from children)
Local manufacturer or importer information must be labeled
Advertising Restrictions
Completely prohibit tobacco and electronic cigarette advertising in all media (television, radio, outdoor, cinema).
Social media promotion must be marked with an "18+" warning, and celebrity endorsements and sponsorship of events are prohibited.
Discounts, gifts, and other promotional methods are prohibited.
The display of sales points is restricted (limited to textual parameter explanations only).
Notification Requirements
All electronic cigarette products must be registered with the State Register of Tobacco Products.
A complete ingredient safety report (including aerosol emission data) must be submitted.
Automatic registration of electronic consumption tax stamp system: Manufacturers/importers must register with the National Taxation Administration and achieve product traceability through the DataMatrix system.
The notification fee shall be implemented according to the charging standards of the National Taxation Administration.
Enterprises are required to submit sales data and traceability chain information to the tax authorities on a quarterly basis.
Policy Documents
Verkhovna Rada seasoning additive ban bill in the Ukrainian parliament (passed in 2024-2025)
Resolution No. 890 (July 16, 2025): "Regarding the approval of labeling procedures for alcoholic beverages, tobacco products, and electronic cigarette liquids, as well as the repeal of certain Cabinet resolutions"
Regulations on Electronic Consumption Tax Label Electronic Traceability System (testing mode launched in March 2025, fully implemented in January 2026)
Tobacco Products Circulation Supervision Law
Announcement on the Testing of Electronic Traceability System by State Tax Service on February 19, 2025
Competent Authorities
State Tax Service of Ukraine: Electronic Consumption Tax Seal Management, Tax Collection, Product Traceability System
Customs Service of Ukraine: Import control of e-liquid and equipment
Bureau of Economic Security (BEB): cracking down on illegal production and circulation, law enforcement
Prosecutor General's Office: Criminal prosecution of illegal cases
Ministry of Health: Health policies, product approval, public health supervision
State Consumer Protection Service: Market inspection, consumer complaint handling
Other
Weak enforcement of seasoning ban: Philip Morris, a senior Ukrainian official, stated in March 2026 that the seasoning ban has "never been properly enforced".
The illegal vape market has a huge scale, and in 2026, multiple law enforcement actions seized nicotine mixtures containing prohibited seasoning substances, which were sold through physical and online stores.
The government plans to fully implement an electronic traceability system for all taxable goods by 2026, with electronic cigarettes as a key target.
Tax reform is still ongoing (consumption tax is adjusted annually).
Policy Details
Starting from January 1, 2026, Ukraine will officially implement an electronic consumption tax stamp (DataMatrix code) traceability system, covering alcoholic beverages, tobacco products, and e-liquids used in electronic cigarettes.
2. The Ukrainian parliament has previously passed a ban on the use of seasoning additives in electronic cigarettes (only pure tobacco flavor is allowed), but enforcement is seriously inadequate.
In April 2026, the Office of the Prosecutor General and BEB (Economic Security Bureau) uncovered a large-scale illegal vape production and sales network, involving a value of approximately 30 million hryvnias. Seize illegal nicotine mixtures containing seasoning ingredients and sell them in physical stores and online.
In March 2026, Dnipro seized unlicensed nicotine mixtures and liquid distribution channels, seizing 900 smokeless tobacco products, over 25000 bottles of flavorings, 28000 bottles of glycerin, and cash.
Resolution No. 890 of July 2025 approved the new electronic cigarette liquid labeling program, which will come into effect in January 2026.
The government is establishing a full chain electronic traceability system through the use of electronic consumption tax stamps (DataMatrix), covering all taxable goods circulation links from manufacturers/importers to end consumers.
2. The regulatory system for electronic cigarette products (including equipment/liquid) is gradually improving, but the enforcement of seasoning bans is extremely weak, and a large number of illegal seasoning products flood the market.
3. The Enterprise Association calls for "balanced regulation" rather than a complete ban, stating that the draft will limit the nicotine content in nicotine bags to 1 milligrams per serving, which will prevent the production of legal products.
Since 2026, law enforcement efforts have significantly increased, and large-scale cases of unlicensed production and illegal circulation of flavor products have been cracked down.
Last Updated: 2026-10