Ukraine has adopted the list of products where denatured ethanol is used and the list of denaturing additives. If denatured ethanol is used in order to manufacture any products included into the list, it is subject to zero taxation rate according to the Tax Code of Ukraine (Article 229.1.1., (d)).
The list of products includes liquid soap, surfactants (except soap), cleaning and washing products, disinfectants, different types of liquid chemical products, etc.
The zero taxation rate is also applied to denatured ethanol used for cosmetics and perfumery.
The list of denaturing additives includes 18 items, such as ethyl acetate, tert-butanol, toluene, diethyl ether, etc.
Law: Decree No. 722 of 14 August 2019 On approval of the list of products of chemical and technical purpose for the production of which ethyl denatured alcohol is used, the list of denaturing additives for the denaturation of ethyl alcohol intended for use in the customs territory of Ukraine, and the recognition by some Cabinet of Ministers of Ukraine of validity