Violations totaling 126.3 million UAH during the sale of excisable goods were established based on the actual audit results in January – May 2022

Tax audit departments of territorial bodies of the State Tax Service during 5 months of 2022 conducted 5652 actual audits of business entities involved in the sale of excisable goods. Violations totaling 126.3 million UAH of fines (financial sanctions) were established based on the actual audit results.

2175 audits totaling 55.6 million UAH were conducted in May this year. In particular, 1936 actual audits of business entities involved in the sale of alcoholic beverages and tobacco products were conducted in May. According to their results, 54.2 million UAH of fines (financial sanctions) are expected to be applied.

Main violations committed by the audited entities are:

violation of procedure for keeping inventory records at the place of their sale;

conduction of settlement operations without the registrar of settlement operations and without issuance of relevant settlement document;

conduction of settlement operations through registrars of settlement operations without mode of preliminary programming of the name (title) of goods (services) (indicating the commodity subcategory code according to Ukrainian classification of the FEA products for excisable goods), prices of goods (services) and accounting for their quantity;

violations related to the retail sale and turnover of alcoholic beverages and tobacco products in Ukraine.

Reminder! Laws of Ukraine № 2118-IX as of 03.03.2022 "On amendments to the Tax Code of Ukraine and other legislative acts of Ukraine on taxation peculiarities and reporting during the martial law", № 2120-IX as of 15.03.2022 "On amendments to the Tax Code of Ukraine and other legislative acts of Ukraine on the application of norms for a period of the martial law" amended the Tax Code of Ukraine (hereinafter – Code) and other legislative acts that determine features of organization, conduction of tax audits and registration of their results during the martial law, state of emergency in Ukraine.

Sub-paragraph 69.2 Paragraph 69 Sub-section 10 Section XX of the Code (hereinafter – Sub-paragraph 69.2) established that temporarily, for a period before termination or abolition of the martial law on the territory of Ukraine, collection of taxes and levies is carried out taking into account features specified in this Paragraph, in particular, tax audits do not begin and initiated audits are suspended, excepting:

in-place audits of declarations or clarifying calculations (in case of their submission), to which application for refunding of the amount of budgetary reimbursement has been submitted;

in-place audits of the single tax payers’ declarations of Group IV;

actual audits.

Due to restrictions on documentary audits, the Tax audit departments currently only carry out statutory controls.