Ukraine: new tobacco tax measures enter into force
On 1 January 2021, new tobacco tax measures entered into force under Law 466-IX “On Amending the Tax Code of Ukraine on Improving Tax Administration, Eliminating Technical and Logical Inconsistencies in Tax Law". These relate to heated tobacco products (HTPs), where heat sticks will no longer be taxed per kilogram of tobacco but per 1000 sticks. This is expected to improve the structure of the excise tax on HTPs and will increase the tax per stick further.