Head of practice
Attorney. Specialist in commercial and labor law. Over 16 years of experience in legal support of businesses - debt recovery, contract enforcement, recovery of damages, commercial property and lease disputes.
Cancellation of a license for the retail sale of alcoholic beverages
Termination of the license in an official manner is carried out by sending an application to the licensing authority on a voluntary basis or issuing an order due to violation of the license conditions. Cancellation of a license for retail trade in alcoholic beverages implies a de facto ban on carrying out the specified activity, although it is an effective option if the entrepreneur wishes to re-profile his own business. The application of such cancellation also exempts the entrepreneur from the obligations to pay taxes for the sale of excisable goods, reports, etc. In the article, we will consider in more detail the cases and procedure for successful cancellation of the license.
Grounds for cancellation of a license for retail trade in alcoholic beverages
According to the Law of Ukraine No. 3817-IX, a license for retail trade in alcohol may be canceled on the following grounds:
- first, submission of an application by the business entity itself;
- second, termination of the state registration of the entrepreneur and exclusion of information about him from the relevant state register and tax accounting;
- third, failure to pay the next payment for the license within the established period;
- fourth, trading in alcoholic beverages without proper excise tax stamps;
- fifth, receiving official information that the documents for obtaining a license are invalid;
- finally, an act on the entrepreneur’s groundless refusal to allow representatives of a state body to inspect or a decision of the National Security and Defense Council to apply sanctions.
It is worth emphasizing that a licensee’s violation of the terms of retail alcohol trade not only results in the cancellation of the permit, but also in the imposition of significant administrative fines. Therefore, it is recommended that, in case of necessity (for example, in the event of a forced closure of the enterprise due to military operations, a change in the business profile, etc.), it be prepared in advance and apply to the licensing authority on a voluntary basis. More information can be found by seeking professional advice from a lawyer at Prikhodko & Partners.
The procedure for voluntary cancellation of a license for retail alcohol trade
The specified procedure is as follows:
- Step 1. Preparation and submission of an application to the territorial body of the State Tax Service at the place of registration of the business entity. The methods of such submission are, firstly, a personal visit of the licensee or his legal representative (based on the relevant power of attorney), secondly, sending by mail a registered letter, thirdly, online submission through the Taxpayer’s Electronic Cabinet or the “Diya” portal;
- Step 2. Obtaining an order to terminate the relevant permit from the State Tax Service. Such a document must be issued within thirty calendar days from the date of receipt of the application;
- Step 3. Submission to the licensing authority of documents confirming the fulfillment of all obligations under the license (if necessary). As a rule, this is an extract from the Taxpayer’s Electronic Cabinet on the payment of taxes for the reporting period.
Application for license cancellation: content requirements
As noted earlier, the application for cancellation is drawn up in any form, however, to obtain the desired result, it is recommended to indicate the following information in it:
- full name of the business entity (EDRPOU code, location) and means of its (electronic) postal communication;
- details of the license that needs to be canceled, in particular the series, number and date of its issue;
- a clear request for cancellation of the license and the grounds for carrying out such a procedure;
- the preferred method of receiving the order;
- the applicant’s contact details for prompt communication.
How can a lawyer from “Prikhodko & Partners” help?
The law firm “Prikhodko & Partners”, having experience in the field of licensing of economic activities, provides comprehensive support in the process of license cancellation. Our lawyers can be useful to clients by providing the following services:
- consultations on the procedure, list of required documents, terms of consideration of the application, etc.;
- preparation and correct execution of the application, any other documents that may be needed in the process;
- submission of documents to the licensing authority and tracking of the entire review process (in case of any questions or comments – additional communication with the state authority);
- resolution of problem situations and acceleration of the process.
Summing up, cancellation of a license for retail trade in alcoholic beverages is an official procedure that can be initiated by a business entity. It is necessary to correctly prepare and submit an application to the territorial body of the State Tax Service, following the established procedure. Qualified legal support from Prikhodko & Partners will significantly simplify this process, ensuring proper documentation and representation of the client’s interests at all stages.
Turning to the lawyers of “Prikhodko & Partners” will help you save time and effort, minimize the risks of errors. Our experience will make this process as simple and effective as possible. To find out the cost of legal support, fill out the form below.
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