State Tax Service controls compliance with settlement procedure in the retail fuel sale

State Tax Service of Ukraine, in order to ensure that business entities declare real income from economic activity, continues to carry out constant control over compliance with settlement procedure by business entities during the retail fuel sale.

To carry out control, employees of the Tax audit department constantly analyze activities of business entities that sell fuel through the gas stations. Herewith, information is used from various sources, both external (information from regulatory bodies, public organizations, business entities and citizens) and internal (tax reporting, data accounting system of registrars of settlement operations, etc).

Territorial department of actual audits of the State Tax Service in order to prevent and detect legislative violations committed by taxpayers in the retail fuel sale conducted 919 actual audits of gas stations in January – November 2022.

Fines (financial sanctions) for the total amount of 293.3 million UAH were applied to business entities according to consideration results of the actual audit materials.

Since a new oil product supply system has begun to operate in Ukraine, which was built to replace destroyed pre-war sources of supply, employees of the State Tax Service during actual audits pay special attention to documents confirming accounting and origin of products (fuel) that are at the sales place during the audit according to Paragraph 12 Article 3 of the Law of Ukraine № 265/95-VR as of 07.06.1995 "On the use of registrars of settlement operations in trade, public catering and services".

During audits of business entities that carry out retail fuel sale, territorial actual audit departments of the State Tax Service in January – November 2022 established 218 cases of the fuel sale with violation of inventory accounting, which entails financial responsibility for the total amount of fines (financial sanctions) for 191.3 million UAH.

Please note that in the case of cases of the fuel sale at a gas station without issuing the corresponding settlement document, we ask you to urgently inform territorial bodies of the State Tax Service of Ukraine to take control and verification measures.

For detailed and high-quality consideration of submitted appeals, we ask that, if possible, to indicate: address of business entity, name (title) of business entity and provide any other information that can be used during control and verification measures.