Tax control over Internet trade

Tax audit units of the State Tax Service continuously carry out active tax control measures of economic entities in terms of the product sale via the Internet using properly registered registrars of settlement operations (hereinafter – RRO) and software registrars of settlement operations (hereinafter – PRRO).

All business entities are obliged to 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". Currently, the product sale via the Internet does not exempt taxpayers from state registration, as well as, in case of payment for products in cash, from use of RRO/PRRO.

At the end of October 2023, employees of the Actual audit department of the Tax audit division of Main Directorate of the State Tax Service in Ternopil region during the actual audit of online store that sold rubber products identified employee without employment contract and established violations of cash settlement procedure and settlements using electronic payment means for products (services).

Based on the results of actual audit of the violator, audit materials and protocols on administrative offenses under Articles 155¹ and 163¹⁵ of the Code of Ukraine on Administrative Offenses were compiled.

In addition, copies of audit materials were handed over to territorial department of the State Labor Service of Ukraine for taking appropriate measures and imposing fines to the violator.

Currently, the violator is expected to be brought to administrative responsibility and application of significant fines (financial sanctions).

State Tax Service of Ukraine warns individuals and other business entities about the inadmissibility of conducting economic activity without state registration and draws attention to obligatory use of RRО/PRRО upon the product sale via the Internet in case of cash payment for products.

In order to promptly respond to illegal economic activity (trade without state registration, use of RRO, without presence of relevant licenses, etc.), it is possible to inform the State Tax Service about such cases through the "StopViolationBot" chatbot of the "Telegram" messenger.’