State Tax Service detects product sale without the RRO/PRRO useChapter: Notifications and clarifications for payers

State Tax Service of Ukraine reminds that it is necessary to carry out any economic activity in compliance with requirements of current legislation, since their implementation, directly or indirectly, is related to replenishment of the state treasury and is duty of every taxpayer of our country.

Unfortunately, not all taxpayers conscientiously comply with requirements of current legislation and neglect its requirements.

Employees of the Actual audit sub-department of the Tax audit department of Main Directorate of the State Tax Service in Kirovohrad region conducted actual audits of business entities – individuals-entrepreneurs who carry out retail sale of tobacco products and established cases of violation of tax legislation, including sales conduction of liquids for electronic cigarettes and tobacco products without carrying out settlement operations through registrars of settlement operations or its software version (hereinafter – RRO/PRRO).

Above specified indicates violation 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 and additions, which was recorded in the audit report.

As a result, financial sanctions will be applied to taxpayers, estimated amount of which is 119.6 thousand UAH.

Also, the State Tax Service of Ukraine reminds citizens of the possibility to notify the tax service at any time of the day, 24/7 and in any place through the chatbot "StopViolationBot" in Telegram messenger about known facts of legislative violations, including non-use of RRO/PRRO and non-issuance of relevant settlement documents.