Compliance with requirements of tax legislation is a duty of every business entityChapter: Notifications and clarifications for payers

State Tax Service of Ukraine emphasizes that the product sale via the Internet does not exempt business entities from obligatory state registration as a business entity, as well as from use of properly registered registrars of settlement operations / its software version (hereinafter – RRO/PRRO).

To date, one of priority areas of work of the State Tax Service is control over the product sale in the online stores.

Employees of the Actual audit division of Tax audit department conducted actual audit of the online store in Volyn that sold outerwear, bed linen and shoes, as a result of which settlement operations in the amount of 454.5 thousand UAH were established without the RRО/PRRО use, which is violation 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 in public catering and services" with changes.

State Tax Service once again reminds about obligation established by the law to conduct settlements with buyers of products using the RRO/PRRO and issuing the corresponding settlement documents.

After all, fiscal check is a guarantee of sale of quality products and payment of taxes to the budget.