Heads of the State Tax Service, Bureau of Economic Security and State Financial Monitoring Service discussed systemic steps for market transparency with representatives of the electronics networks

Acting Head of the State Tax Service of Ukraine Lesya Karnaukh, together with Heads of the Bureau of Economic Security Oleksandr Tsyvinskyi and State Financial Monitoring Service Filip Pronin, met with representatives of technology and electronics networks to develop systemic steps to increase market transparency. 

“Fair and equal rules of work for everyone. This is one of the most popular theses that was heard from all participants. In words, everything is not bad, in practice – there is a different situation” – said Lesya Karnaukh. 

Acting Head of the State Tax Service spoke about tax analysis, which revealed systemic violations. 

product sales without fiscal checks

This year, we have already conducted more than 2.5 thousand controlled purchases of equipment and electronics through the marketplaces. We recorded 162 cases of non-issuance of fiscal checks. 

“In the last week alone, during 118 orders of gadgets, including iPhone 17, in 23 cases, either the absence of check or its imitation was detected for the amount of almost 500 thousand. Some checks are creative. But they have nothing in common with the real ones. By the way, I suggested all participants an experiment – sales only with correct fiscal checks. We’ll see if the matter goes to declarations” – added Lesya Karnaukh. 

- non-registration of employees and official payment of low salaries

Reporting indicates the minimum salary as 10 thousand UAH, while the real offer on job search sites indicates 40 – 50 thousand UAH.

“Therefore, here too, I suggested that companies respect their employees and employ them properly. Because, by the way, this also affects payment of taxes on the income of individuals” – added acting Head of the State Tax Service.

artificial fragmentation of business into dozens of individuals-entrepreneurs

A classic story that many market participants resort to. It is clear that temptation to minimize tax payments will always be there. But this is not about honesty and the same rules for everyone.  

product sales without keeping appropriate records and documents about their origin

“By the way, this year we conducted 3800 actual audits. Based on the results of detected violations, we applied almost 390 million UAH of fines. Separate topic is timing. Almost 70% of actual audits were accompanied by timing of business transactions. This allows us to objectively estimate the real sales volumes. As a result, revenue of the retail chains increased by several times. But as soon as tax officials leave the facility, volumes fall. Where we see attempts to evade taxes, we react promptly. We transfer all information to the law enforcement agencies” – Lesya Karnaukh outlined. 

Of course there is also a positive! 

Due to the control and integrity of entities, in 2025, revenues increased to 126.1 billion UAH (+10.9% compared to the corresponding period last year).

Tax revenues also increased:

a total of 6.7 billion UAH was paid (+32% compared to the same period in 2024);

TOP-50 market players paid 6.5 billion UAH (+38%);

Tax efficiency in the sector also improved in the:

VAT – from 1.29% to 1.63%,

income tax – from 0.43% to 0.5%.

“I am convinced that equal rules will work when all participants voluntarily adhere to this principle. And then no control measures will be perceived as punishment or pressure on business” – added Lesya Karnaukh. 

As a result of the meeting, it was agreed to create a working group with participation of market participants, State Tax Service, Bureau of Economic Security and State Financial Monitoring Service under coordination of the Business Ombudsman’s Office, in order to have a constant dialogue and promptly respond to all violations. 

“We are open to joint solutions, but we expect real actions from business as well” – Lesya Karnaukh emphasized.