To the attention of business entities that sell technically complex household products!

State Tax Service of Ukraine informs that in order to control payments for products (services) on the territory of Ukraine, tax audit of the State Tax Service on an ongoing basis monitors and analyzes information from the Data accounting system of registrars of settlement operations.

Using data from the Data accounting system of registrars of settlement operations, employees of the State Tax Service identified individual business entities that were selling "iPhone 16" at a significantly reduced price.

It should be noted that according to media information, the Apple company presented new line of "iPhone 16" on September 9, 2024, sale of which was supposed to start on September 20, 2024 at price of about 1000 USD.

As a separate example, the State Tax Service detected business entity that sold "iPhone 16 Pro Max 8GB/512gb Black Titanium" for cash in the amount of 9073.00 UAH on September 30, 2024 in territory of the Ivano-Frankivsk region.

Above specified indicates that such business entities significantly underestimate amount of settlement operations carried out through the RRO/PRRO by not conducting settlement operation for the full amount of purchase of products, reduce amount of income received and, as a result, evade payment of relevant taxes and levies in full volumes.

Based on results of such analysis and additional analysis of the taxpayers’ activity risks, territorial divisions of tax audit of the State Tax Service immediately take tax control measures in relation to such business entities.