State Tax Service exposed scheme for issuing simulated fiscal checks, which offenders use to hide real proceeds

State Tax Service of Ukraine constantly monitors compliance with legislative requirements regarding use of registrars of settlement operations (abb. RRO) and software RRO by business entities that conduct settlement operations in trade, public catering and services.

Based on the analysis results of available tax information regarding business entities that carry out settlement operations using RRO and software RRO, a number of business entities that carry out illegal activities, in particular, use software with special hidden functions that allow manipulating total amount of performed settlement operations and distort information in settlement documents and fiscal reporting checks.

According to results of control and verification measures, it was confirmed that individual taxpayers organized scheme for sale of products through software RRO and RRO using software that allows to hide real proceeds in order to obtain illegal profits.

Specialists of Main Directorate of the State Tax Service in Kyiv city exposed a chain of stores in which, during the sale of products for cash, checks were issued imitating fiscal ones created using traditional RRO with indication of all the necessary requisites of original checks (fiscal number of RRO, its factory number, etc.) belonging to registered RRO in the State Tax Service. At the same time, information about such operations was not sent to the RRO Data Accounting System.

On initiative of the State Tax Service, employees of territorial division of the tax audit in Kyiv city organized and conducted 7 actual audits of the chain of stores in territory of the capital of Ukraine in June – July 2023.

As an example, during the actual audit of one of stores of the specified network, tax authorities discovered and documented conduction of cash settlement operations during the sale of products, including excise products without use of fiscalized RRO with issuance of distorted settlement documents for the total amount of more than 6.3 million UAH.

According to results of control and verification measures carried out, the taxpayer in chain of stores increased indicators of average daily turnover by 23 percent, while the average daily cash settlements increased by 10-15 times.

In addition, at the initiative of the State Tax Service, tax audit employees of Main Directorate of the State Tax Service in Kharkiv city identified individual – entrepreneur who carries out business operations and uses similar scheme of concealing income from taxation.

Such illegal actions of the taxpayer give grounds for concluding that software RRO used by the business entity allows evasion of proper accounting and payment of taxes.

Relevant information regarding such business entities that distort tax information transmitted from the RRO and software RRO to the State Tax Service will be sent to law enforcement agencies to provide legal assessment of such actions and organize appropriate measures.

Currently, during the war, every UAH paid to the budget is important for the country.

State Tax Service is grateful to conscientious consumers for their timely response to possible violations committed by unscrupulous taxpayers during their settlement operations.

Buyers please note the fact that the search service "Fiscal check search" is currently available on web portal of the State Tax Service in the "E-services" section, located at the following link: https://cabinet.tax.gov.ua/cashregs/check. Service allows to search for the RRО/PRRO check, verify its authenticity and stop illegal activities of individual traders.