State Tax Service monitors activities of online stores in compliance with legislative requirements

Press service of the State Tax Service of Ukraine, published 29 December 2023 at 11:51 Chapter: Notifications and clarifications for payers

State Tax Service continues to inform public about results of constant monitoring and review of the Internet stores and emphasizes that counteraction against illegal product turnover at market and concealment of activity results of providing payment services remain priority of the State Tax Service.

Employees of the Actual tax audit unit of Main Directorate of the State Tax Service in Dnipropetrovsk region made a pre-order on the website of one of the online stores involved in sale of automobile tires and directly at the location of business unit indicated on the seller's website with subsequent payment was made for several sets of automobile tires for a total cost of 40 thousand UAH.

Specified settlement was carried out without use of duly registered RRO or PRRO, which is another gross violation of Paragraphs 1 and 2 Article 3 of the Law № 265, discovered by the Audit units of Dnipropetrovsk region.

Work of the Actual audit units of all regions of Ukraine is primarily aimed at detecting conduction of economic activity without state registration, control over the product sale in online stores without obligatory use of RRO/PRRO by business entities and is carried out on an ongoing basis.

It should be emphasized that requirements for the RRO/PRRO use carrying out activities in trade, public catering and services do not depend on the form of settlements or organizational and the taxpayer’s legal form (exception is only taxpayers of the single tax Group I), they apply equally to both cash and card payments, as well as payments received through the Internet acquiring.