State Tax Service established facts of the Internet trade without state registration and use of the RRO/PRRO
As of today, such type of activity as Internet trade is actively developing, basis of which is the retail trade oriented to the end consumer. This type of trade became popular and widespread after the Internet became available to ordinary users who spend minimum of time to make a purchase in this way.
Given that today social networks Facebook, Instagram and other Internet sites have become business platforms with powerful marketing tools that citizens use to remotely sell products or provide services, the State Tax Service continuously monitors and analyzes information posted on accessible websites, online sites, platforms and establishes facts regarding the systematic implementation of online trade by citizens who carry out economic activities without state registration as the business entity and without fiscalization of settlements.
State Tax Service of Ukraine constantly receives information about facts of economic activity without state registration and once again reminds citizens of the need for registration by business entities in case of systematic economic activity, namely product trade (provision of services) and taxpayers who carry out their activities with help of online stores - about the need to use the RRO /PRRO and issue relevant settlement documents.
Territorial bodies of the State Tax Service during September – October 2023 established numerous cases of conducting economic activities without state registration and product trade by online stores without use of the RRO/PRRO:
Online store in which trade of mobile phones and electronic gadgets of the "Apple" trademark was carried out without use of the RRО/РRRО and issuance of relevant settlement documents was detected in Kyiv city:
https://kyiv.tax.gov.ua/media-ark/news-ark/720921.html.
Violation of requirements of settlement procedure was established in the Kyiv region upon the order on the Prom.ua online platform:
Conduction of economic activity through the Internet without state registration by individual-entrepreneur was established in Khmelnytskyi region:
Counteraction against the shadow market sector, in particular neglection of the obligation to register business activities, is being conducted in Dnipropetrovsk region:
https://dp.tax.gov.ua/media-ark/news-ark/720872.html.
Trade without the RRO use was established in the online store that sales power tools in Zhytomyr region:
https://zt.tax.gov.ua/media-ark/news-ark/720641.html.
State Tax Service emphasizes that at present, during the war, every additional UAH paid into the budget is important for the country and the fiscal check issued by the merchant is of a great importance for the buyer and the country as a whole.
State Tax Service is grateful to conscientious consumers for their timely response to possible violations committed by unscrupulous taxpayers during settlement operations.
