The web portal works in test mode. Send comments and suggestions to web_admin@tax.gov.ua
Keywords

Trade, in particular, through social networks is under the watchful eye of the State Tax Service

, published 28 July 2023 at 14:49

State Tax Service of Ukraine reminds taxpayers that if you are involved in trade of products or provision of services, keep in mind that state registration is obligatory. After all, this is a prerequisite for starting economic activity.

Absence of state registration leads to administrative (Article 164 of the Code of Ukraine on Administrative Offenses) and, in certain cases, criminal (Article 201 of the Criminal Code of Ukraine) liability.

There are citizens who neglect obligation to register entrepreneurial activities, which is a violation of requirements established by the law. As a result, this leads to:

- carrying out economic activity without state registration;

- use of employment of hired persons without proper registration of labor relations and absence of minimum social guarantees;

- salary payments "in the envelopes";

- sale of products purchased without documents or imported without official customs clearance;

- failure to make settlements through the RRO/PRRO;

- settlement through bank cards of individuals;

- tax evasion, etc.

As of today, social networks Facebook and Instagram have become business platforms with powerful marketing tools that citizens use to remotely sell products or provide services.

At the same time, a significant number of such sellers neglect obligation to register their entrepreneurial activities, avoid paying taxes and make payments through the bank cards of individuals, which is prohibited by the law.

It should be noted that the State Tax Service constantly receives information about facts of systematic economic activity without state registration, in particular, through social networks Instagram and Facebook. Each such case is investigated and verified by tax officials, and if confirmed, appropriate response measures are taken.