Legislative violation regarding use of the RRO/PRRO was detected during another audit of the online storeChapter: Notifications and clarifications for payers

State Tax Service draws attention to the fact that legality of conducting business activities in terms of sale of products (services) with use of Internet pages is constantly analyzed by the Tax service. Combating illegal product turnover at market and concealment of activity results of providing payment services is a priority of the Tax service.

It should also be noted that by carrying out effective campaign to stop conduction of business activities by unregistered business entities, a significant economic effect can be achieved, proper and equal competitive conditions for legal business are created, and adequate revenues for the budget are ensured.

Actual audit department of Tax audit of Main Directorate of the State Tax Service in Dnipropetrovsk region conducted another audit of the online store that sold electrical appliances, as a result of which it was established the fact that settlement operations in the amount of 29 thousand UAH were made without use of properly registered RRO or PRRO.

Above specified indicates violation committed by the seller of Paragraphs 1 and 2 Article 3 of the Law of Ukraine № 265/95-VR as of 06.07.1995 "On use of registrars of settlement operations in trade, public catering and services" with changes (hereinafter – Law № 265), which was recorded in the audit report.

It should be reminded for the taxpayers that only appropriate level of legal culture and awareness during organization of business activities and paying taxes will help avoid fines.

Please note that requirements of the Law № 265 equally apply to both sellers who conduct business through stationary business units and those who have organized and conduct their business through the Internet.