State registration of the business entity is obligatory for carrying out economic activity
State registration the business entities is obligatory condition for conduction of all types of entrepreneurial activity and guarantee of legality of its conduction.
State Tax Service of Ukraine reminds taxpayers and citizens of the necessity of the business entity’s registration in case of systematic economic activity of selling products (providing services).
Absence of state registration leads to bringing of relevant officials to administrative (Article 164 of the Code of Ukraine on Administrative Offenses) and, in certain cases, to criminal (Article 201 of the Criminal Code of Ukraine) liability.
Territorial bodies of the State Tax Service only during September – October 2023 established unique cases of economic activity without state registration as the business entity:
Illegal activity (without state registration as the business entity) was carried out in a beauty salon for provision of cosmetology procedures in Mykolaiv region:
https://mk.tax.gov.ua/media-ark/news-ark/714287.html,
Cases of sale of the everyday products by citizens without state registration as the business entity were detected in market of Zhytomyr region:
https://zt.tax.gov.ua/media-ark/news-ark/714300.html,
Technical maintenance of cars without state registration as the business entity was detected in territory of Chernivtsi region:
https://cv.tax.gov.ua/media-ark/news-ark/714426.html,
Illegal sale of excisable products (without state registration as the business entity) was detected, alcoholic beverages were seized from circulation in Khmelnytskyi region:
Conduction of illegal activity by individual (without state registration as the business entity) without appropriate permits and licenses for carrying out currency operations was detected in territory of Trans-Carpathian region:
https://zak.tax.gov.ua/media-ark/news-ark/714422.html,
Detection of illegal circulation of excisable products and tax evasion committed by the business entity in territory of Kharkiv region:
https://kh.tax.gov.ua/kampaniya-prro/714321.html,
Facts of the sale of elite alcoholic beverages of foreign production and a wide range of imported food products without state registration as the business entity were detected at trade facilities in Volyn region:
https://vl.tax.gov.ua/media-ark/news-ark/714873.html,
Measures were taken to confiscate alcoholic beverages and tobacco products that were sold by a citizen without state registration as the business entity and presence of relevant licenses for such sale in Odesa city:
Detection of facts of illegal sale of alcoholic beverages and tobacco products with clear signs of falsified production and their seizure in cafes in Dnipro city:
https://dp.tax.gov.ua/media-ark/news-ark/715078.html,
Seizure of electronic cigarettes from illegal circulation in Ivano-Frankivsk region:
https://if.tax.gov.ua/media-ark/news-ark/715266.html,
Conduction of economic activity of sale of children’s’ products without state registration as the business entity in Vinnytsia region:
Illegal activity (without state registration as the business entity) of a workshop for production of confectionery products in Ternopil region:
Seizure of elite alcohol from illegal circulation in Mykolaiv region:
https://mk.tax.gov.ua/media-ark/news-ark/714286.html,
Facts of providing currency exchange services without state registration as the business entity were detected in Ternopil region:
Conduction of illegal activities (without state registration as the business entity) of sale of food products in one of markets in Ternopil city:
State registration of business entities is carried out and regulated by the Tax Code of Ukraine, Law of Ukraine "On state registration of legal entities, individuals-entrepreneurs and public organizations" № 755-IV as of 15.05.2003 (with changes) and other legislative acts.
