Tobacco Wholesale Trade License
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What we offer
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Collecting and preparing the documents required to obtain a wholesale tobacco trade license.
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Reviewing the Client’s existing documents and providing advice on them.
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Submitting the documents to the licensing authority and monitoring the application until a decision to issue the license is made.
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Assisting with the review of the application by the licensing authority and resolving any issues that may arise.
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Monitoring the entry of information about the issued license and providing the Client with confirmation of its issuance.
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Assisting the company with its subsequent activities, if necessary.
Document confirming payment of the license fee for the right to engage in wholesale trade in tobacco products
Are you planning to supply cigarettes, cigars, or other tobacco products to stores, retail chains, distributors, or other business entities? Before commencing sales, you must obtain a license for wholesale trade in tobacco products.
An error in the application, incorrect budget account details, or discrepancies in the information concerning the places of business activity may result in a refusal after you have already prepared your business for launch.
The lawyers of “Pravova Dopomoga” will assess your company’s readiness, prepare the application, assist with the proper payment of the license fee, submit the documents to the State Tax Service of Ukraine, and monitor the entry of information about the issued license in the state register.
Who Needs a License for Wholesale Trade in Tobacco Products
A wholesale license for tobacco products is required for individual entrepreneurs and companies that sell self-produced, imported, or purchased tobacco products to other business entities that hold a license for wholesale or retail trade in the respective products.
The service is relevant for:
- tobacco product importers;
- distributors of cigarettes, cigars, cigarillos, and other tobacco products;
- manufacturers planning to sell their products to other businesses;
- trading companies supplying tobacco products to stores and retail chains;
- businesses launching B2B sales of tobacco products;
- individual entrepreneurs and legal entities planning to combine wholesale and retail operations.
Please note: A wholesale license does not authorize the sale of tobacco products to end consumers. A separate retail license is required for retail sales. Wholesale trade in liquids used in electronic cigarettes also requires a separate type of license.
Who Issues a License for Wholesale Trade in Alcoholic Beverages
A license for wholesale trade in alcoholic beverages is issued by the territorial bodies of the State Tax Service of Ukraine, namely the Main Departments of the State Tax Service in the oblasts and in the city of Kyiv.
The application must be submitted to the controlling authority at the location of the legal entity or at the tax address of the individual entrepreneur. The location of the warehouse or the region where the products are to be sold does not determine the licensing authority. The application may be submitted:
- electronically through the taxpayer’s Electronic Cabinet;
- in person;
- through an authorized representative;
- by registered mail.
Following a positive decision, the State Tax Service enters the license information in the Unified Register of License Holders. The right to engage in wholesale trade is confirmed by an extract from this register rather than by a separate paper license certificate.
Documents and Information Required From the Client
To begin the work, please provide:
- the legal entity’s EDRPOU code or the individual entrepreneur’s registration details;
- contact details of the executive or authorized representative;
- information about the planned sales model;
- a list of the products you plan to sell;
- information about the business locations;
- information about storage locations, if applicable;
- a lease or sublease agreement or a document confirming ownership of the premises, if a warehouse is used;
- information on submitted Form No. 20-OPP notifications;
- a qualified electronic signature and access to the Electronic Cabinet, or the ability to arrange for the application to be signed;
- a power of attorney if the documents will be submitted by a representative.
Please note: This is a list of information required by our lawyers to conduct an audit and prepare the application. For obtaining a wholesale tobacco trade license, the basic document submitted to the State Tax Service is the application in the prescribed form.
The list of documents may vary depending on the specific circumstances. Our lawyers will review all documents you have and explain what needs to be done to expedite the licensing process and, if necessary, assist you with these steps.
Service packages offers
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Advising on the documents required to obtain a tobacco products license
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Reviewing the documents provided by the Client
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Preparing the application and complete set of documents required to obtain the license.
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Preparing the payment details for the license fee
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Submitting the documents and monitoring the application process and the licensing decision
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Registering up to 3 storage locations for wholesale quantities of tobacco products
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Advising on the most appropriate type of license for the planned tobacco sales activities
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Reviewing the documents provided by the Client
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Preparing the application and complete set of documents required to obtain the license
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Preparing the payment details for the license fee
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Submitting the documents and monitoring the application process and the licensing decision
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Registering 3 or more storage locations for wholesale quantities of tobacco products
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Developing an optimal business model for tobacco trade, including an explanation of its advantages and disadvantages from commercial, legal, tax, corporate, and licensing perspectives
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Preparing a detailed written consultation on starting a business engaged in wholesale trade in tobacco products
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Explaining the recommended step-by-step process for launching the business
Legal advice on obtaining a wholesale tobacco trade licence
If you want to understand how the whole process of obtaining a license for wholesale sale of tobacco in Ukraine goes, we recommend you to ask our lawyers for an introductory consultation.
During the introductory consultation a lawyer will answer the questions about the tobacco license that are of interest to you and provide advice based on your particular situation. We aim to help you achieve your objectives as quickly and easily as possible, so we explain everything simply and in detail.
During the introductory consultation our lawyer:
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Will analyse the documents you have and provide a list of the missing ones if necessary.
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Will answer basic questions about the specifics of the process of obtaining a wholesale tobacco trade licence.
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Will provide the best course of action depending on your situation.
The cost of introductory consultation in our company starts from 2500 UAH. If you will obtain a license for wholesale trade of tobacco with us, this amount will be included in the price of the main service.
If you have questions about starting a business and need help with developing a business model, we recommend the Road Map package.
The license is valid for 5 years.
The license fee must be paid annually.
We can also assist you in obtaining the Alcohol Wholesale Trade License.
We can help you not only to set up and license your business, but also to organize its further activities. Our services include optimization of tax burden, checking of contractors, development and analysis of product supply agreements.
Why us
Our clients
Important Points Before Starting Wholesale Trade in Tobacco Products
Penalty for operating without a license
Wholesale or retail trade in tobacco products without the relevant license is subject to a financial sanction. The penalty is calculated as 200% of the value of the tobacco products sold. If the value of the products sold is low, the penalty may not be less than three minimum monthly wages, which as of 2026 amounts to UAH 25,941.
When can sales begin?
Payment of the license fee or submission of the application does not by itself grant the right to engage in trade. Please note: Wholesale sales of tobacco products may begin only after the license information has been entered in the Unified Register of License Holders.
Requirements for storage locations
If tobacco products are actually stored in a warehouse or other premises, the storage location must be entered in the Unified Register of Tobacco Product Storage Locations. If the premises are used only for sales and the products are not stored there, separate registration is not required.
If you hold both a license for wholesale trade in tobacco products and a license for wholesale trade in liquids used in electronic cigarettes, both types of products may be stored at the same registered storage location under either of these licenses.
Registered storage locations for wholesale quantities of tobacco products must have a continuously operating 24-hour video surveillance system.
What to Consider After Obtaining a License for Wholesale Trade in Tobacco Products
An indefinite license does not mean that there are no ongoing obligations. The license holder must:
- pay the annual license fee on time;
- use duly registered storage locations;
- retain documents confirming the lawful origin of the products;
- verify that buyers hold the relevant licenses;
- notify the State Tax Service of any changes to the information provided;
- not combine wholesale and retail sales without the appropriate set of licenses;
- obtain a separate license for wholesale trade in liquids used in electronic cigarettes.
Failure to pay the required fee may result in the suspension of the license.
Answers to frequently asked questions
Can an individual entrepreneur obtain a license for wholesale trade in tobacco products?
Yes. Both legal entities and individual entrepreneurs may apply for a license, except for single taxpayers in Groups 1 to 3. Before applying, you should verify the tax registration, the business premises declared under Form No. 20 OPP, and the Electronic Cabinet.
Do I need to have my own warehouse?
No. Owning a warehouse is not a mandatory requirement for every business model. However, if you actually store tobacco products, the storage facility must meet the legal requirements and be entered in the Unified Register of Tobacco Product Storage Locations.
Do I need to register the premises where I sell tobacco products as a storage location?
No, if the premises are used solely for sales and tobacco products are not stored there. If tobacco products are stored on the premises, the location must be entered in the Unified Register of Tobacco Product Storage Locations.
Can I apply for a wholesale tobacco license remotely?
Yes. The application can be submitted through the Electronic Cabinet, by mail, in person, or through an authorized representative. We can handle most of the preparation and legal support remotely.
Does a wholesale license allow me to sell cigarettes to individuals?
No. Sales to end consumers are considered retail trade and require a separate retail license.
Does a license cover liquids for electronic cigarettes?
No. Wholesale trade in liquids used in electronic cigarettes requires a separate license.
Legal Consultation on Obtaining a Wholesale Tobacco Trade License
Wholesale tobacco trade can be a promising business area, but setting it up requires careful preparation and attention to every stage of the licensing process.
If you plan to obtain a wholesale tobacco trade license in Ukraine, the key question isn't simply how to complete the application to the State Tax Service. First, you need to make sure your business is ready for licensing, understand which permits are required for your business model, and identify any potential issues before paying the license fee.
That is why our initial legal consultation starts with an assessment of your specific situation rather than a general overview of the law. Our lawyer will:
- review the documents you already have and provide a list of any missing documents, if necessary;
- answer your key questions about the process of obtaining a license for wholesale trade in tobacco products;
- provide a practical step-by-step plan based on your specific circumstances.
As a result, you will receive more than general recommendations. You will have a clear action plan showing what is already in place, what needs to be corrected, which documents need to be prepared, and in what order to proceed.
If the business is still at the planning stage
If you are only planning to enter the wholesale tobacco market and have not yet decided on the most suitable business model, you can order the “Roadmap” package.
Our lawyers will assess the possible business models, taking into account commercial, tax, corporate, and licensing requirements. You will understand the advantages, limitations, and risks of each option and receive detailed written recommendations on how to launch the business.
As a result, you will have a well-considered business model and a clear action plan outlining what needs to be arranged, in what order, and what to consider before starting wholesale trade in tobacco products.
How Pravova Dopomoga Lawyers Assist With Obtaining a Wholesale Tobacco Trade License
For more than 10 years, we have been working with licenses and other business permits. We therefore view licensing not simply as filing an application, but as preparing a company for a safe start of operations. We have developed our own quality standards. What does this mean for our clients?
- Reliability. If we take on a task, we see it through to completion, without unnecessary delays or additional charges.
- Simplicity. We do not try to make things more complicated than they need to be. Our main goal is to find a straightforward solution to each issue. We also explain that solution in clear and accessible terms, so that the entire process is easy to understand.
- Efficiency. Our lawyers’ experience and knowledge across different areas of law allow us to take the steps necessary to resolve your matter as efficiently as possible.
- Flexibility. If your situation does not fit within the scope of a standard service and requires a combination of legal expertise and practical skills, we can handle it.
We can also assist not only with setting up a business and obtaining licenses, but also with its ongoing operations. For example, we can assist with tax planning, counterparty due diligence, and drafting and reviewing product supply agreements.
If you would like more information or wish to order assistance with obtaining a license for wholesale trade in tobacco products, call our toll-free hotline or submit an online request through our website.



