Tax Audit for Unverified Tobacco Product Records

A tax audit may be initiated for unverified tobacco product records in the Tobacco Product Marking and Traceability Information System (TPMTS)

📋 According to the Rules for the Marking and Traceability of Tobacco Products, market participants are required to:

• confirm acts of receipt/transfer of tobacco products;
• promptly remove goods from circulation (write-off).

⏰ Specific deadlines for processing acts have been established:

• the supplier is required to generate an act of receipt/transfer in the IS MPT no later than the day following the sale;
• the buyer must confirm the act within 5 business days.

⚠️ Tax authorities warn that:

• failure to confirm acceptance/transfer certificates;
• untimely write-off of tobacco products — are considered violations of the Rules.

🔎 These facts may be taken into account when scheduling tax audits.

🚫 It is not recommended to sell tobacco products without confirming the acts in the IS MPT—the products may be deemed goods of unconfirmed origin.

Дата публикации

11 июня 2026