To the attention of business entities that carry out activities in sale of technically complex household products

State Tax Service of Ukraine informs that territorial divisions of Tax audit of the State Tax Service continuously analyze information regarding business entities that make settlements with consumers for products (services).

Reminder! Currently, for business entities that carry out settlement operations upon the product sale, including technically complex household products that are subject to warranty repair (maintenance) or warranty replacement, there is a legally established obligation to use RRO/software RRO and issue appropriate settlement documents (fiscal checks).  

According to results of control and verification measures organized in 2024, carried out in places of retail sale of technically complex household products, Tax audit units of the State Tax Service established numerous violations of settlement procedure, for which territorial bodies of the State Tax Service applied fines (financial sanctions) in the total amount of more than 2 099 million UAH.

Only in May of this year, territorial units of Tax audit conducted 116 actual audits of business entities involved in the sale of technically complex household products, as a result of which additional fines (financial sanctions) are expected to be accrued to violators in the total amount of more than 14.4 million UAH.

Work of the State Tax Service to identify business entities that do not record settlement operations and do not ensure transparency of operations by registering all sale of products (services) through fiscal registrars is ongoing.

In cases of detection of absence of electronic copy of check on web portal of the State Tax Service, please inform tax authorities in the "StopViolationBot" chatbot of "Telegram" messenger in order to organize and carry out appropriate control and verification measures.