45% of citizens’ complaints is for non-issuance of a fiscal check

State Tax Service of Ukraine record an increase in the number of complaints received from citizens about  activities of business entities in the sphere of trade, restaurants and services regarding the legislative violations on settlement operations, turnover of excisable products and employer’s compliance with legislation on employment contracts and employment relations with employees (hired individuals).

Actual audit subdivisions of the State Tax Service of Ukraine received more than 700 such complaints from citizens in 2020.

The vast majority of citizens report about the non-printing and non-issuance of a settlement document (check) to buyers. 300 complaints or 45% of the total were received regarding this issue.

140 complaints or 20% were received regarding the violation of legislative requirements on the sale of excisable products and 260 complaints or 30% were received regarding the non-registration of employment relations.  

Please note that the citizens’ appeals are the basis for conducting actual audit according to the requirements of Sub-paragraphs 80.2.3, 80.2.5, 80.2.7 of Paragraph 80.2 Article 80 of the Tax Code of Ukraine.

Complaints are confirmed by the detection of legislative violations during the actual audits of business units almost in 100% of cases.

We ask business entities to comply with Ukrainian legislative requirements in terms of use of registrars of calculated operations in the sphere of trade, catering, services, sales of excisable products and employment relations.

Additionally it should be noted that the Law of Ukraine as of 17.03.2020 № 533-IX “On Amendments to the Tax Code of Ukraine and other Laws of Ukraine to support taxpayers for the period of measures aimed at preventing the occurrence and spread of coronavirus disease (COVID-19)” established a moratorium on documentary and actual audits, except for actual audits regarding the legislative violation in terms of accounting, licensing, production, storage and transportation of fuel, ethyl alcohol, alcohol beverages and tobacco products.