Audits in the electronic equipment market
State Tax Service of Ukraine considers it necessary to comment information that appeared on the Internet regarding the sale of technically complex household products in Ukraine without the use of registrars of settlement operations and without issuing appropriate settlement documents in the prescribed form, as well as a lack of effective STS’s measures regarding cessation of such violations.
Paragraph 522 of Sub-section XX “Transitional provisions” of the Tax Code of Ukraine stipulates that for the period from 18.03.2020 to the last calendar day of the month (inclusively) when ends quarantine established by the Cabinet of Ministers of Ukraine throughout Ukraine to prevent the spread of coronavirus disease in Ukraine (COVID-19), there is a moratorium on documentary and actual audits, including actual audits of business entities involved in the retail sale of technically complex household products, particularly including, mobile phones, tablets and other electronic gadgets.
At the same time, some dishonest taxpayers, taking advantage of moratorium on the STS’s audits, deliberately and systematically evade obligation to use registrars of settlement operations in the sale of such products.
Currently, the STS is accumulating information regarding violations of settlements procedure, specifically in the electronic equipment market. After the expiration of established restrictions, appropriate control and verification measures will be organized, subsequently the violators will be brought to justice.
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