In 2026, the State Tax Service has already conducted almost 100 documentary audits of business entities that import and sell used vehicles. According to their results, 1.2 billion UAH has been additionally accrued and negative the VAT value was reduced by almost 1 billion UAH.

Also, based on the results of 230 actual audits, expected amount of fines is 55 million UAH. 17 cases of conducting business without state registration were identified. Administrative offense reports were compiled for these facts.

According to analysis results of sectors with a risk of shadowing, the State Tax Service identified a significant number of legal entities that imported used cars in 2025 – 2026 and used tax minimization or avoidance schemes.

Among the most common violations:

- Companies imported used cars, but did not reflect their further sale in tax reporting. As a result, they did not pay taxes. At the same time, they accumulated tax credit at the expense of the VAT paid upon import.

- The accumulated tax credit was also used to artificially form it for other enterprises in the real sector of economy.

- Cars were allegedly imported by individuals. Subsequently, these vehicles were resold on the territory of Ukraine at low prices without paying taxes and without state registration of business activity.

Reminder: Use of schemes for artificially forming tax credit at the expense VAT paid upon import of used cars is under special control of the State Tax Service.

Further sale of vehicles without state registration and proper payment of taxes is grounds for bringing to financial and administrative responsibility.