Active tax control measures against business entities that sell jewelry continue in Ukraine!

State Tax Service of Ukraine mainly uses a risk-oriented approach during organization and conduction of control and verification measures and in presence of grounds defined by the Tax Code of Ukraine.

The tax audit units of the State Tax Service organized and conducted more than 80 actual audits of business entities where jewelry was sold in January 2024.

According to results of such tax control measures, financial sanctions in the amount of more than 200 million UAH are expected to be applied to violators.

It should be noted that the most common violations. that were established during the specified actual audits were violations of the Law of Ukraine №265/95-VR as of 06.07.1995 “On the use of registrars of settlement operations in trade, public catering and services” (hereinafter – Law №265), in particular non-use of RRO/PRRO during settlements with consumers and violation of inventory management at the sales points.

State Tax Service emphasizes unconditional compliance by taxpayers with requirements of the Law №265 and, in order to promptly ensure legal rights and interests of buyers, suggests that concerned citizens inform about violations by taxpayers of requirements of the Law №265 in the “StopViolationBot” chatbot of “Telegram” messenger.