State Tax Service: we draw attention to the need to comply with legislation in sphere of settlement operations

During organization and implementation of control and audit measures, special attention is paid to identifying facts of entrepreneurial activity without state registration of a person as the business entity, as well as requirements for procedure for carrying out settlement operations upon the product sale (for those who potentially have to use RRО/РRRО).

Employees of the Tax audit sub-departments of Main Directorate of the State Tax Service in Kyiv region together with specialists of Main Directorate of the State Tax Service in Kyiv city began control and audit activities, including conduction of actual audits of economic facilities on the territory of one of the largest agricultural markets on the territory of Kyiv region in October 2023.

Currently, market sells agricultural products, in particular, vegetables and fruits, meat, meat products, fish and seafood, cheeses and dairy products, other food products, etc. It is worth noting that a significant share of products is of imported origin.

According to analysis of tax information, the vast majority of business entities operating in the specified market, namely individuals-entrepreneurs – single tax payers of Group II do not use RRО/PRRО, which is contrary to the current legislation.

At the same time, starting from January 1, 2022 registrars of settlement operations and/or its software version are not used by business entities that perform settlement operations selling products at the market, only by single tax payers of Group I – individuals-entrepreneurs.

Audits are carried out mainly on those subjects of economic activity that carry out sale of imported products. During the timing of procurements, it was established that the average daily procurement of individual economic entities is more than 100 thousand UAH per working day. As follows, this indicates that such subjects of economic activity will exceed the maximum annual income allowed for staying on the simplified system for individuals-entrepreneurs – single tax payers of Group II within two months, which may lead to budget losses.  

Please note that, according to Paragraph  291.4 Article 291 of the Tax Code of Ukraine, single tax payers of Group I include individuals-entrepreneurs who do not use labor of hired persons, carry out exclusively retail sales of products from trading places in markets and/or conduct economic activities for provision of household services to population and amount of their income during the calendar year does not exceed 167 amounts of the minimum salary established by the law on January 1 of the tax (reporting) year.

State Tax Service applies exclusively a risk-oriented approach organizing actual audits, focusing on activities of taxpayers who avoid fulfilling their tax obligations, in particular, regarding use of RRO or PRRO for making settlements. In addition, the average consumer should also be interested in receiving a fiscal check, because without this fiscal document, quality guarantee does not apply to products, and it is impossible to prosecute unscrupulous seller. It should be emphasized that amount of revenue to the budget depends on the completeness of amount of settlement operations carried out through the RRO/PRRO and completeness of payment, because every UAH paid to the budget is important for country at the moment.

Therefore, compliance with legislation in sphere of settlement operations by all market participants guarantees both equal competitive conditions, revenues to the budget and protection of consumer rights, etc.