Regarding the need to comply with legislative requirements providing services for the transportation of passengers by the road transport

State Tax Service in close cooperation with the State Customs Service of Ukraine, State Border Service of Ukraine, State Labor Service of Ukraine, State Transport Safety Service of Ukraine and their regional units, within the framework of systematic control, worked out a number of business entities and carried out actual audits.

According to results of such audits, it was established, in particular:

– business entity 1, that provides services for transportation of passengers by the road transport on one of international routes – the bus drivers systematically made settlements in cash without using registrar of settlement operations/software registrar of settlement operations/accounting book of settlement operations (hereinafter – RRO/PRRO/KORO) and without providing passengers with relevant settlement documents.

Conducted audit established transportation of almost 6.3 thousand passengers in this way for a period from 01.10.2023 to 31.05.2024.

Expected amount of financial sanctions for violation of requirements of the Law of Ukraine "On the use of registrars of settlement operations in trade, public catering and services" (hereinafter – Law № 265) according to the audit results amounts to more than 1.2 million UAH.

- business entity 2, that provides services for transportation of passengers by the road transport on another international route – the bus drivers systematically made settlements in cash without using RRO/PRRO/KORO and without providing passengers with relevant settlement documents.

Conducted audit established transportation of almost 1.65 thousand passengers in this way for a period from 01.10.2023 to 31.05.2024.

Expected amount of financial sanctions for violating requirements of the Law № 265 based on the audit results is almost 0.5 million UAH.

Since the beginning of year, a total of more than 400 audits of business entities have been conducted on the above-specified issues.

State Tax Service once again emphasizes that compliance with requirements of the Law № 265 providing transportation services of passengers by the road transport, as well as official registration of labor relations with employees, is a positive reputation of the taxpayer and guaranteed avoidance of fine (financial sanctions).