State Tax Service continues to record violations in sale of expensive equipment and electronics, including Apple equipment

Employees of the State Tax Service constantly monitor and analyze activities of business entities that conduct settlement operations selling products, including valuable Apple equipment, regarding their compliance with settlement procedure.

Tax audit units of the State Tax Service, based on results of more than 1300 audits on settlement procedure conducted in 2024, detected numerous violations of this procedure in places of the retail sale of expensive equipment, as a result of which territorial bodies of the State Tax Service added fines (financial sanctions) for the total amount more than 400 million UAH.

In August this year, territorial units of Tax audit of the State Tax Service continued activation of tax control measures and carried out 278 actual audits of business entities that carry out activities in sale of equipment, including Apple equipment, as a result of which violators are expected to be charged additional fines (financial sanctions) for the total amount of over 66 million UAH.

Numerous violations of settlement procedure were detected during audits, in particular, failure to conduct settlements through fiscal registrars, product sales that are not accounted for according to procedure established by the law at the sales place (employees of the State Tax Service are not provided with supporting documents regarding the product origin).

In order to establish real sales indicators, tax officials during audits conducted time tracking of business activities of taxpayers, as a result of which sales increased tenfold or more.

In addition, during actual audits, 159 cases of employment of persons without proper registration of labor relations were established.

Employees of the State Tax Service once again call on business entities to carry out activities in sales sphere, including high-value equipment and electronics, in the legal field, to get out of the "shadow" by using fiscal registrars of settlement operations, using formalized hired labor of individuals, sale of high-value products that are accounted for in according to procedure established by the law, and have supporting documents regarding its origin.

Work of the State Tax Service to identify business entities that carry out illegal sale of Apple products, including those that do not record settlement operations and do not ensure transparency of operations by registering all product sales through fiscal registrars, will continue actively in the future.