Melitopol company received additional accrual of more than 25 million UAH for the use of non-fiscalized cash registers

Employees of the Tax audit department of Main Directorate of the STS in Zaporizhzhia region conducted actual audits of two economic objects belonging to one Melitopol company.

During the audits it was established that on this company’s cashiers the settlement operations were carried out through three registrars of settlement operations with non-existent fiscal numbers, they were not registered, not sealed in the prescribed manner and not transferred to the fiscal mode of operation.

At the same time, the company sold food and excisable products through these cash registers, namely alcoholic beverages and tobacco products.

According to final reports of the non-fiscalized cash registers of audited stores, the total sales of products amounted to more than 54 million UAH.

Such actions are a violation of Paragraphs 1 and 2 Article 3 of the Law of Ukraine № 265/95-VR as of 06.07.1995 "On the use of registrars of settlement operations in trade, catering and services”, specifically in terms of settlement operations without the use of registered registrars of settlement operations.

In addition, information about the specified cash registers is missing in licenses for the retail sale of alcoholic beverages, which is a violation of Article 15 of the Law of Ukraine № 481/95-VR as of 19.12.1995 № 481/95-VR “On the state regulation of production and turnover of ethyl alcohol, cognac and fruit alcohol, alcoholic beverages, tobacco products, liquids used in electronic cigarettes and fuel”.

Audit also detected violation of labor legislation. The company’s management did not have employment contracts and other employment documents with four sellers who worked in stores.

As follows, the company understated amount of taxable income in order to evade the value added tax payment, as well as corporate income tax and excise tax on the retail sale of excisable products. There was also no payment of single social contribution to obligatory state social insurance and military levy.

According to audit results, the amount of applied fines (financial sanctions) is more than 25 million UAH.

Please note that for effective control over business entities (companies) that sell excisable products, in the case of information on established cases of the non-compliance by such business entities with current legislative requirements of Ukraine, it is possible to contact the State Tax Service of Ukraine (Lvivska Square, 8, Kyiv, 04053).

Communicate with the State Tax Service remotely using the “InfoTAX” service