State Tax Service established conduction of settlements without use of RRO/PRRO

State Tax Service of Ukraine draws attention of business entities involved in trade, public catering and services to the need to unconditionally comply with requirements of the Law of Ukraine № 265/95-VR as of 06.07.1995 "On use of registrars of settlement operations in trade, public catering and services" (with changes) regarding use of RRO/PRRO and issuance of relevant settlement documents (fiscal checks) during settlements.

Despite the information campaign of the State Tax Service regarding obligation to use RRО/PRRО by business entities that conduct settlements for sold products (provided services), not all taxpayers conscientiously comply with legislative requirements.

Territorial divisions of Tax audit of the State tax Service established numerous violations of settlement procedure during November – December 2023.

Volyn tax officials established provision of services and maintenance of cars without use of registrar of settlement operations and without proper registration of labor relations:

https://vl.tax.gov.ua/media-ark/news-ark/737923.html;

Violations during settlement operations with consumers without use of RRO/PRRO were detected during audits conducted by tax officials of Lviv region:

https://lv.tax.gov.ua/media-ark/news-ark/737986.html;

Audit was conducted of business entity in Kyiv region, that sold technically complex household products of wide use without use of RRО/PRRО and proper product accounting:

https://kyivobl.tax.gov.ua/media-ark/news-ark/737964.html;

Sale of women's shoes on Instagram without issuing relevant settlement documents was detected in Zaporizhzhia:

https://zp.tax.gov.ua/media-ark/news-ark/737971.html;

Wholesale of tobacco products carried out without RRO use and issuance of relevant settlement documents was detected in the Dnipropetrovsk region:

https://dp.tax.gov.ua/media-ark/news-ark/738094.html;

Customers received order receipts from public catering establishment that simulated the entrepreneur's compliance with legislation regarding RRO use in Sumy region:

https://sumy.tax.gov.ua/media-ark/news-ark/738181.html;

Settlement operations were carried out in trade establishments with the issuance of settlement documents of unspecified model in Ivano-Frankivsk region:

https://if.tax.gov.ua/media-ark/news-ark/738378.html;

Activity of providing dental services was carried out without RRO use and without issuing to consumers settlement documents of the prescribed form and content in medical institution of Lutsk city:

https://vl.tax.gov.ua/media-ark/news-ark/738142.html;

Tax officials of Chernivtsi region established cases of non-use of RRO/PRRO by business entities that sold household appliances at Trading and Production Company "Dobrobut" and City Shopping Complex "Kalynivskyi Rynok":

https://cv.tax.gov.ua/media-ark/news-ark/738477.html;

Cases of failure to carry out settlement operations by business entity involved in retail sale of fuel and lubricants were established in Kirovohrad region:

https://kr.tax.gov.ua/media-ark/news-ark/738583.html.

State Tax Service emphasizes that only unconditional fulfillment of requirements of current legislation will ensure operation of business without penalties.