Comply with legislative requirements upon the Internet tradeChapter: Notifications and clarifications for payers

Employees of the Actual tax audit unit of Main Directorate of the State Tax Service in Zhytomyr region are constantly working on identification of legislative violations committed by business entities, in particular, upon the Internet trade.

On the basis of received application, employees of the Actual audit department conducted audit of one of the business entities that sold automobile components via the Internet in Zhytomyr city and uses well-known name of the chain of auto parts stores, which operates throughout the country.

In the course of purchase of a car battery worth 7 thousand UAH and based on the results of actual audit of the specified online store, were established settlements in trade sphere without the RRО/РRRО use and without issuing settlement document of the prescribed form and content.

Actions of the seller are qualified as violation of requirements of Paragraphs 1 and 2 Article 3 of the Law of Ukraine "On use of registrars of settlement operations in trade, public catering and services", which, according to results of control and verification measures, provides for application to him of fines (financial sanctions) and bringing to the court for administrative responsibility (Article 155¹ of the Code of Ukraine on Administrative Offenses) for violation of settlement procedure in trade, public catering and services.

State Tax Service once again emphasizes obligation of all business entities to comply with requirements of current legislation, including in relation to settlements in trade, public catering and services, and the consumer’s right to demand to receive settlement document of the prescribed form and content, as issued fiscal check is a guarantee not only of revenues to the budget, but also protection guarantee of consumer rights.