Audits of driving schools: a number of enterprises were fined for settlements without the RRO use

More clients than reflected in income and unregistered employees – these are the most common violations detected by tax authorities during audits of driving schools. Employees of the State Tax Service’s bodies in 2025 conducted 108 audits of accredited business entities entered into the Unified State Register of the Ministry of Internal Affairs of Ukraine, which provided services for training, retraining and advanced training of drivers.

Tax officials detected that a number of people who completed training and passed exams did not match with the declared income amounts of these business entities. That is, payment was probably made in cash, without the use of registrars of settlement operations or its software version (abb. RRO/PRRO).

For example:

- enterprise was charged with additional 2.19 million UAH of penalties for settlements without the RRO/PRRO and without issuing settlement documents for provided services in Kyiv region;

- enterprise was fined with more than 0.8 million UAH for receiving cash for services without using RRO/PRRO in Khmelnytskyi region; 

- enterprise was fined with 0.14 million UAH for making settlements with clients via mobile application without using RRO/PRRO and without issuing settlement documents in Kirovohrad region;

- enterprise was found to be using hired labor of 12 employees without formalizing employment relations – audit materials were sent to the State Labor Service for making appropriate decisions in Vinnytsia region.

It should be emphasized that use of RRO/PRRO for carrying out economic activities and official registration of labor relations with employees means maintaining good taxpayer’s reputation and avoiding penalties.