As noted by the State Tax Service, for goods under tariff headings 240220 and 240290000 (tobacco products), it will be mandatory to fill out both columns 5 and 6 of the declaration. Failure to comply with this requirement will result in an error during document verification. In addition, the amount of excise tax payable in column 10 should no longer be calculated manually—this field will be filled in automatically by the information system. When conducting export transactions, field 10 will be disabled for entry. The Tax Service also recommends reporting goods returns consistently—using a negative value (“minus”)—to avoid errors during automated verification. Another change concerns the automatic completion of certain declaration fields. Specifically, fields 3, 4, and 7 will be generated automatically by the system; therefore, taxpayers are advised to carefully verify the accuracy of the entered data before submitting the declaration. The State Tax Service has urged taxpayers to take these new rules into account when filling out Form ACZ09 to avoid having their returns rejected due to validation errors. These changes are aimed at reducing the number of errors when filing returns, standardizing the filing process, and simplifying the processing of information submitted by taxpayers. They will take effect starting with the reporting period for July 2026, and the first return reflecting the new requirements must be filed by August 25. // 28.07.2026 — InfoMarket.
The Tax Service is stepping up its audit of excise tax returns on tobacco products
The State Tax Service is implementing new mechanisms for verifying the Excise Tax Return (Form ACZ09) for tobacco products