Internet trade is in the focusChapter: Notifications and clarifications for payers

Tax audit units of territorial bodies of the State Tax Service on an ongoing basis carry out tax control measures regarding business entities that carry out distance product sale on the Internet, regarding their use of properly registered registrars of settlement operations (hereinafter – RRO) or software registrars of settlement operations (hereinafter – PRRO).

Employees of the Actual audit unit of Main Directorate of the State Tax Service in the Sumy region organized two simultaneous actual audits of the taxpayer's places of activity.

Actual audits established that the business entity – individual-entrepreneur, in violation of requirements of the Law of Ukraine "On use of registrars of settlement operations in trade, public catering and services", sold products for cash without the RRO/PRRO use.

In addition, it was established that this business entity also accepted payments for products using requisites of its bank payment card to account, information about which was not submitted to the controlling body (opened not for conducting business activities, but for personal needs).

At the same time, with four sellers who worked directly for the entrepreneur at two points of issuing online orders, labor relations were not properly formalized – labor contracts were not concluded.

Upon the established violation fact of settlement procedure, the entrepreneur will be subject to financial sanctions provided for by the Law of Ukraine "On use of registrars of settlement operations in trade, public catering and services".

As for the violation of labor legislation, audit materials were sent to the North-Eastern interregional administration of the State Labor Service.

State Tax Service once again draws attention of business entities that starting from 01.01.2022 Paragraph 61 of Sub-section 10 Section XX of the Tax Code of Ukraine has exhausted its effect and individuals-entrepreneurs – single tax payers (except for Group I) are obliged to use RRO/PRRO on the general grounds.