Tax audit units of the State Tax Service conducted more than 23 thousand actual audits in 9 months of 2026. According to their results, more than 387.4 million UAH has been received by the budget and coordination of other obligations is ongoing. In addition, tax officials identified more than 2.3 thousand unregistered employees. 

Due to the risk-oriented approach and high-quality pre-audit analysis, the State Tax Service effectively detects violations in various areas of economic activity.

The most often, during actual audits, tax officials record settlement transactions without the use of RRO / PRRO, violations of procedure for keeping records of inventories, use of labor of unregistered employees, as well as violations of the excisable product sales rules.

Violations during settlements and fiscalization

In Dnipro, tax officials inspected cafe after a citizen complained about the non-issuance of fiscal checks and unofficial employment of personnel. Violation of settlement procedure threatens a fine of 498 thousand UAH. Materials on violations of labor legislation have been sent to the State Labor Service of Ukraine for response. In another catering establishment in the Dnipropetrovsk region, tax officials established conduct of settlement transactions without properly registered RRO/PRRO and non-issuance of settlement documents to customers. Expected amount of fine is 715 thousand UAH.

In Ternopil region, during the audit of building materials store, tax officials discovered settlements made without the use of RRO and/or PRRO, unaccounted products and employee without proper registration of labor relations. Expected amount of fines exceeds 2.4 million UAH.

In Kyiv, during the audit of fish and fish products store, tax officials discovered product sales without use of RRO and/or PRRO and issuance of fiscal checks to the buyers. According to the audit results, application of fines in the amount of more than 360 thousand UAH is expected.

Violation of inventory accounting rules  

In Mykolaiv region, tax officials checked car sales lot. According to the bank reporting, 310.5 thousand UAH was received into the entrepreneur's account with the payment purpose "Payment for a car", which indicates sale of excisable products in violation of conditions for applying the simplified taxation system. 

In addition, the entrepreneur did not provide documents on the accounting and origin of 13 cars with a total cost of more than 4.9 million UAH. According to the audit results, the entrepreneur faces fines in the amount of more than 4.9 million UAH.

In Lviv region, during the audit of the taxpayer who sells phones, appliances and accessories online, as well as provides repair and maintenance services, violations of the inventory accounting procedure were discovered. Expected amount of fines is more than 292 thousand UAH.

The absence of documents confirming the inventory accounting was also discovered during the inspection of a bicycle seller in the Rivne region. For the violation, the entrepreneur faces a fine of 100 thousand UAH.   

Violation of rules for the sale of alcoholic beverages

In Poltava, during the inspection of a restaurant, tax officials discovered systematic violations of settlement procedure. Receipts from the sale of alcoholic beverages did not indicate obligatory requisites: data on excise tax stamps and commodity subcategory code according to Ukrainian classification of the foreign economic activity products.

Expected amount of fines is more than 134 thousand UAH. Administrative offense report has also been compiled against the owner.

In Cherkasy region, during the audit of individual-entrepreneur on the simplified taxation system, who declared sale of flowers and consumer products, it turned out that the entrepreneur also sold alcoholic beverages without appropriate license.

He faces fines in the amount of about 100 thousand UAH, as well as the loss of the right to apply the simplified taxation system.

State Tax Service continues its systematic work to identify violations in settlements sphere, inventory accounting, sales of excisable products and compliance with tax and labor legislation.