Tax officials detected numerous legislative violations in the course of audits conducted at the network of gas stations

State Tax Service provides permanent control over economic entities involved in the retail sale of fuel in order to stop illegal activities in the fuel and lubricants trade and ensure transparency of economic activity in the fuel market and prevention of tax evasion.

At the STS’s initiative, its territorial subdivisions conducted actual audits of gas stations of one business entity that has gas stations in the vast majority of regions.

In the course of 31 actual audits of this network of gas stations, numerous violations of Ukrainian legislation were established, particularly:

sale of fuel not accounted for in the manner prescribed by the law;

sale of fuel, alcoholic beverages and tobacco products without indication of the commodity subcategories codes according to Ukrainian classification of the FEA goods in fiscal checks of registrars of settlement operations;

sale of alcoholic beverages through shops at gas stations at the forbidden time of a day;

retail sale of tobacco products (liquids used in electronic cigarettes) without a license allowing economic activity.

The expected amount of applied fines (financial sanctions) according to the actual audit materials of the specified network of gas stations is about 40.0 million UAH.

For effective control over business entities involved in retail sale of fuel and ensuring completeness of the excise tax revenues to local budgets, it is advised to notify the State Tax Service of Ukraine about such cases in presence of information on the established cases of non-compliance the specified legislation by business entities to the e-mail: post@tax.gov.ua.

For comprehensive and high-quality consideration of citizens’ appeals, please indicate the following in appeals, if possible: address of the gas station, name (title) of the business entity and type of purchased fuel with supporting documents (if available) or any other information that can be used for verification measures.

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