Results of control and verification work on compliance with legislative requirements in terms of sales on the InternetChapter: Notifications and clarifications for payers

Fast development of economic activity in the sale of products and services using the Internet (e-commerce) contributes to active development of the Internet trade, basis of which is retail trade oriented to the end consumer.

However, not all business entities involved in the Internet trade remember that they fulfill their obligations as Ukrainian taxpayers in a good faith.

Employees of the Actual audit department of Tax audit sub-department of Main Directorate of the State Tax Service in Kyiv region, during control and audit activities, established sale of products for animals and related products through the Internet site and branded chain stores without use of RRО/РRRО and proper inventory records keeping.

As a result, the taxpayer was held financially liable in the amount of almost 240 thousand UAH.

Above specified indicates violation by the seller of Paragraphs 1, 2 and 12 of Article 3 of the Law of Ukraine № 265/95-VR as of 06.07.1995 "On use of RRO in trade, public catering and services" with changes and additions, which was recorded in the audit report.

State Tax Service emphasizes that use of registrars of settlement operations for sold products, including via the Internet, is obligatory for making settlements in cash and/or using electronic payment means.

Only unconditional compliance with requirements for issuance of fiscal checks at the time of settlement will ensure operation of business without financial sanctions.