More than 1.3 thousand cases of sale of alcoholic beverages at prices below the established minimum were detected in the first half of 2021

State Tax Service of Ukraine, in connection with the spread of coronavirus disease (COVID-19) and introduction of the quarantine throughout Ukraine, has focused on conducting actual audits of businesses that sell excisable products.

Organization of actual audits is carried out only in the presence of information about possible violations in the trade and catering, including at the citizens’ request.

During the conduction of actual audits by the tax auditing employees of territorial divisions, special attention is paid to the business entities’ observance over the procedure for calculations and norms established by the Law of Ukraine “On the state regulation of production and turnover of ethyl, cognac and fruit alcohol, alcoholic beverages, tobacco products, liquids used in electronic cigarettes and fuel”.

One of the factors that may indicate that business entities are hiding their real income is the sale of alcoholic beverages at low prices.

1333 cases of sale of alcoholic beverages at prices below the established minimum were detected as a result of qualitative pre-audit analysis in the first half of 2021, which is twice more than in the same period of 2020 and 131 cases more than in the whole period of 2020.

Taxpayers, please note!

Sale of alcoholic beverages at prices below the established minimum prices for such beverages may indicate a minimization of payable taxes to the budgets of all levels.

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