On June 9, the Verkhovna Rada adopted bill No. 15111-d — known as the "OLX tax". But in the final version of the document, it turned out to be significantly broader: a separate section of provisions essentially rewrites the rules for distance trading in alcohol and tobacco.

The end of the "I'm 18" checkbox

The key change for buyers is mandatory personal identification during online ordering. Simply placing a checkbox confirming adulthood will no longer work. The law requires verification using one of three methods: through an e-passport or e-driver's license in the "Diia" app, through facial recognition technology, or through a live operator in real-time mode. After that, there is another verification when receiving the product.

"When ordering alcohol or tobacco products online, it will no longer be sufficient to simply mark that you have reached 18 years of age".

24 Channel, analysis of bill 15111-d provisions

Registry instead of a license as the sole condition

From January 1, 2027, every online store selling beer, alcohol, tobacco, electronic cigarettes, or liquids for them must enter into a special Registry of Licensees' Website Addresses all of its addresses: websites, URLs, domains, IP addresses, and mobile applications. The State Tax Service will be the administrator of the registry.

A license remains a mandatory condition, but is no longer sufficient — trading without an entry in the registry is prohibited even with a valid permit.

Blocking within three days

If the State Tax Service discovers an unregistered resource, the response mechanism is strictly outlined in timing: the National Center for Operational and Technical Management receives an order and within three business days is obligated to instruct providers to block the website or application. Providers have another three business days to comply. For non-compliance — a fine of 34,000 hryvnias for the first violation and 68,000 hryvnias for repeated violations within a year.

• Both the website and mobile application are subject to simultaneous blocking.
• Violation may result in revocation of the seller's license.
• Non-alcoholic beer is not subject to the law.

Why did this appear in the "OLX tax"

Bill No. 15111-d is one of three tax laws whose adoption the IMF and EU made a condition for continued financial support to Ukraine. The main content involves the implementation of the international DPI standard and provisions similar to the European DAC7 directive: platforms such as Uklon, Bolt, Glovo, and OLX are required to report on sellers' income. Provisions on alcohol and tobacco were added there as a separate amendment — and effectively became the most noticeable everyday change in a document aimed at business.

The real question is not whether the registry will work technically — the State Tax Service has until 2027 to build it. The question is whether the identification mechanism will withstand the scale: if "Diia" crashes under the load or facial recognition proves nominal, the provision on age verification will become a formality with an impressive name — just like the checkbox it was supposed to replace.