Tax control upon the product sale via the Internet

Tax audit units of the State Tax Service constantly conduct tax control measures in terms of detecting violations in the product sale via the Internet.

In December 2023, during actual audit of economic facility in Kremenchuk city, employees of the Actual audit department of Tax audit division of Main Directorate of the State Tax Service in Poltava region detected that the single tax payer of Group III was selling fresh flowers and flower arrangements for cash without using registrar of settlement operations. Internet product sale was carried out by the taxpayer also using social networks, including "Instagram".

Currently, fines (financial sanction) in the amount of almost 35 thousand UAH are expected to be applied to the violator.

In addition, in the course of conducting tax control activities by employees of Main Directorate of the State Tax Service in Poltava region, the fact of using hired labor of employees without proper registration of labor relations was established.

Based on the results, a report on administrative offense was compiled against entrepreneur under the Part 1 of Article 155¹ of the Code of Ukraine on Administrative Offences.

Audit materials were transferred to the territorial department of the State Labor Service of Ukraine for taking appropriate measures and imposing fines to the violator.

State Tax Service of Ukraine draws attention of all business entities to obligatory use of registrar of settlement operations carrying out settlement operations, payment method of which is cash (including online sale).

In order to promptly respond to illegal economic activity (Internet sale without use of registrar of settlement operations, without proper registration of labor relations, etc.), it is possible to inform the State Tax Service about such cases through the "StopViolationBot" chatbot of the "Telegram" messenger.