Compliance with legal requirements regarding the Internet trading

Taking into account active development of online trading, the State Tax Service constantly monitors and analyzes information posted on accessible websites, Internet sites and platforms, and establishes facts of possible violation of requirements regarding settlement procedure by business entities upon product sales via the Internet, in particular sale of technically complex household products.

Employees of territorial bodies of the State Tax Service conducted about 50 control and audit activities in November 2024, during which sales of expensive equipment and electronics without the use of RRO/PRRO and proper inventory management were established.

As a result, business entities were held financially liable for almost 1.4 million UAH.

State Tax Service emphasizes that use of registrars of settlement operations for product sales, including via the Internet, is obligatory for making settlements and asks citizens to be aware, demonstrate their public position and notify tax authorities of all known facts of product sales or providing services without issuing payment documents (fiscal checks).