Un-shadowing of the equipment and electronics market: State Tax Service told how much proceeds and number of fiscal checks have increased

Un-shadowing of the household appliances and electronics market had a tangible economic effect in 2025. Official proceeds increased by 8.2 billion UAH (+53.4%), number of fiscal checks by 1.6 million (+23.7%). This was informed by acting Head of the State Tax Service of Ukraine Lesya Karnaukh.

She recalled that the last fall, the State Tax Service, together with Heads of the Bureau of Economic Security Oleksandr Tsyvinskyi and State Financial Monitoring Service Filip Pronin, met with representatives of the technology and electronics networks. 

"According to experts, the state is losing enormous amounts of funds due to the gray equipment market. While some work honestly and pay taxes, others invent "schemes" and sell equipment "in the shadows." Then we agreed with market participants to work together to change the situation. Without joint actions, honest and unified rules will not work. We are already recording expansion of the legal market segment and tax culture growth of the business" – Lesya Karnaukh added.

Main indicators: 

- 46 thousand business entities whose main activity according to the Classifier of economic activity types (KVED) is whole and retail sales of household appliances and electronics;

- 6.2 thousand already carried out settlement operations using RRO/PRRO in December 2025.

Result of sales legalization:

- number of checks increased to 8.2 million in December 2025;

- compared to September, there were 1.6 million more (+23.7%);

-  average amount of one check increased by 24% ¬ to 2.9 thousand UAH.

Official proceeds from the equipment sales:  

- September 2025 – 15.3 billion UAH;

- October – 16.7 billion UAH;

- November – 21.7 billion UAH;

- December – 23.5 billion UAH.

In just four months, proceeds have increased by 53.4%, which is a direct result of the market un-shadowing.

Tax efficiency is also increasing in parallel:

- income tax burden increased to 1.0% for the first three quarters of 2025 (versus 0.98% in 2024);

- VAT burden in December 2025 increased to 3.02% (2.94% in November).

Number of officially registered employees in the industry remained stable almost 32 thousand people in 2025. At the same time, after establishing a dialogue with business, average salary increased by 4.1 thousand UAH:

- September – 24.5 thousand UAH;

- October – 26.2 thousand UAH;

- November – 28.6 thousand UAH.

"In addition, after meeting with business representatives, we have recorded a steady decrease in cases of non-issuance of fiscal checks. For example, in the first decade of January 2026, during 149 control purchases, the check was not issued in only 6 cases. We also see violations. Last year, more than 4.8 thousand actual audits were conducted, almost 70% of them with timing of business transactions. Fines for detected violations amounted to 496 million UAH " – noted acting Head of the State Tax Service. 

Lesya Karnaukh added that transparent and unified working rules for everyone to follow them. But only on a permanent basis, not when it is a temporary arrangement. And this is beneficial for everyone: consumers, business and the state.