State Tax Service: tax control over trading activities via the Internet continues

State Tax Service of Ukraine informs that Tax audit units are constantly carrying out active tax control measures of business entities in terms of detecting violations of settlement procedure upon the product sale via the Internet.

Specialists of the State Tax Service of the Poltava region, based on the consideration results of citizen's appeal and pre-audit analysis, detected that the business entity sold elite smartphones, their accessories, computer equipment and other premium segment products both directly in the store and through the Internet network. Analysis of declared volumes of settlement operations indicated high probability of their understatement and concealment, as a result of which decision was approved on the expediency of conducting actual audit.

During the audit of store on the territory of Poltava, it was established that settlement operations were carried out without use of registrar settlement operations, which confirmed information provided in the appeal. In addition, it was established that the taxpayer used two employees without proper registration of labor relations according to requirements of current legislation.

According to the audit results, fines (financial sanctions) in the amount of approximately 225 thousand UAH will be applied to the business entity for detected violations, according to procedure and terms established by the law. Copies of materials regarding established violation of requirements of labor legislation were sent to the North-Eastern interregional directorate of the State Labor Service for consideration and adoption of appropriate decision.

State Tax Service once again emphasizes that compliance 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" conducting commercial activities, as well as official registration of labor relations with employees is not only guaranteed avoidance of fines, but also reputation of the conscientious taxpayer.

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