Providing taxi services, business entities must use RRO and/or the PRROChapter: Notifications and clarifications for payers

State Tax Service once again draws attention to the fact that legality of passenger transportation activities, in particular taxis is constantly analyzed. Combating illegal market of providing paid passenger transportation services and concealing results of activity is a priority for the State Tax Service.

State Tax Service emphasizes that carrying out business activities involving transportation of passengers is possible only under condition of State registration by the business entity specifying appropriate type of activity and obtaining appropriate license.

It should also be noted that only at expense of the most 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 ensured.

Separately, taxpayers please follow the need to comply with requirements 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", in particular, business entities that provide taxi services must obligatory use RRО and/or РRRО making settlements in the passenger compartment of motor vehicle, provide service users with relevant calculation documents.

Only from the beginning of January 2024, the State Tax Service carried out control and verification measures regarding business entities and individuals who provided passenger transportation services by taxi, as a result of which facts of economic activity were established by individuals without state registration, obtaining appropriate license, and, accordingly, carrying out settlements without use of RRО /PRRO.

Specified information is posted on websites of territorial bodies of the State Tax Service at the following links:

 and is updated as measures are taken.

Based on the audit results, protocols on administrative offenses were compiled for violators on the basis of Article 164 of the Code of Ukraine on Administrative Offenses.

Taking into account above specified, in order to prevent occurrence of negative consequences in the future, the State Tax Service of Ukraine emphasizes the need to strictly comply with requirements of current legislation of Ukraine.