Violations for more than 18 million UAH were revealed during the audit of one gas station

State Tax Service of Ukraine conducts constant control over activities of economic entities involved in the retail sale of fuel.

Auditors detected a number of violations of current legislation during the actual audit of one gas station in Odessa region.

As it turned out, the sale of fuel at a gas station was partially carried out without the use of registrar of settlement operations, without issuance of relevant settlement documents and without submitting all necessary reporting required by law for this type of activity to the STS.

In addition, the economic entity did not comply with obligation to renew licenses in case of replacement of registrar of settlement operations. As a result, payments for the sale of alcoholic beverages and fuel for a certain period of time were made through the registrar of settlement operations not specified in the relevant licenses.

Such economic entity’s actions particularly violated:

- procedure of calculations defined in Article 3 of the Law of Ukraine as of 06.07.1995 № 265/95-VR “On the use of registrars of settlement operations in trade, catering and services” (as amended);

- licensing procedure of the turnover of alcoholic beverages and fuel defined in Article 15 of the Law of Ukraine as of 19.12.1995 № 481/95-VR “On the state regulation of production and turnover of ethyl alcohol, cognac and fruit, alcoholic beverages, tobacco products, liquids used in electronic cigarettes and fuel” (as amended).

Financial sanctions in the amount of more than 18 million UAH will be applied to economic entity for revealed violations.

STS reminds the taxpayers, who sell fuel and other excisable products, of the need for strict compliance with order of their accounting and sale, as well as the licensing rules for such activity.

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