More than 11.7 thousand violations of production, storage and trade of alcohol and tobacco products were identified according to the audit results

In order to prevent and detect legislative violations committed by taxpayers involved in production, storage and trade of alcohol, alcoholic beverages, tobacco products and liquids used in electronic cigarettes, the State Tax Service of Ukraine constantly conducts audits in this sphere.

11704 cases of legislative violations in this sphere committed by the taxpayers were established according to results of such audits conducted in 2021, for which financial sanctions were applied to violators. Excise tax in the amount of 1.116 million UAH was additionally accrued.

The most common legislative violations in this sphere committed by business entities are:

price violations – 2820 cases were identified, financial sanctions totaling 49 million UAH were applied;

unlicensed activities – 1157 cases were identified, financial sanctions totaling 70.9 million UAH were applied;

production, storage, transportation, sale of the counterfeit, without excise tax stamps or with counterfeit stamps alcoholic beverages and tobacco products – 845 cases were identified, financial sanctions totaling 88.6 million UAH were applied;

violation of restrictions provided by requirements of Article 15³ of the Law of Ukraine as of 19.12.1995 № 481/95-BP “On the state regulation of production and turnover of ethyl alcohol, cognac and fruit, alcoholic beverages, tobacco products and fuel” – 1672 cases were identified, financial sanctions totaling 14.4 million UAH were applied;

non-accounting of inventories – 4682 cases were identified, financial sanctions totaling 146.9 million UAH were applied.

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