More than 250 million UAH to the budget and 1.6 thousand unregistered employees: results of actual audits by the State Tax Service in the first half of 2026

Press service of the State Tax Service of Ukraine, published 10 July 2026 at 12:03 Chapter: News

More than 250 million UAH has already been received by the budget based on the results of more than 15 thousand actual audits conducted by the Tax audit units of the State Tax Service in the first half of 2026. In addition, over 1.6 thousand unregistered employees were identified during the audits.

Due to the risk-based approach and high-quality pre-audit analysis, actual audits allow effective detection of violations and provision of funds to the budget.

Among the most common violations identified during actual audits:

Settlements without RRO and fiscal checks

Violation of settlement procedure remains one of the most common.

In Rivne region, tax authorities detected systematic settlements without use of RRO and failure to issue fiscal checks to buyers in a flower shop. Based on the results, the business entity faces a fine of more than 120 thousand UAH.

Another case was recorded in Dnipropetrovsk region in a building materials store. During the audit, it was detected that the RRO was not used during cash settlements, that inappropriate settlement documents were issued to buyers that imitated fiscal checks, and that transactions that required fiscalization were carried out without the proper use of RRO.

Based on the audit results, penalties in the amount of more than 1.3 million UAH were imposed on the business entity.

Violations during the sale of alcoholic beverages

Cafe in Mykolaiv region sold alcoholic beverages with issuance of fiscal checks without indicating digital value of the excise tax mark. Total amount of settlement transactions carried out through the RRO with such a violation was 223.7 thousand UAH. Fine of more than 335.3 thousand UAH will be applied to the business entity.

In Kyiv region, a beer bar was found to be selling alcoholic beverages without appropriate license for a right to retail alcoholic beverages. In addition, upon selling cider, the commodity subcategory code was not indicated in the fiscal checks according to Ukrainian classification of the foreign economic activity products.

For the identified violations, the entrepreneur faces a fine of more than 365 thousand UAH.

Unaccounted products and lack of documents for products

During audits, tax officials also identify cases where business entities do not have proper accounting of inventories or documents confirming the origin of products.

In the capital, during the audit of enterprise involved in the wholesale of iron products, plumbing, heating equipment and accessories, settlements were established without use of RRO/PRRO in the amount of more than 600 thousand UAH and unaccounted inventories in the amount of over 300 thousand UAH.

Total amount of penalties is almost 1 million UAH.

In a jewelry trade, violations of product accounting were also detected. In Cherkasy region, sale of jewelry without proper accounting and documents confirming their origin was detected. Cost of unaccounted products exceeded 1.4 million UAH.

In a jewelry store in Rivne region, a discrepancy was detected between the amount of cash in the cash register and the RRO data, as well as sale of unaccounted silver cutlery in the amount of more than 108.5 thousand UAH. Expected amount of fines is more than 111 thousand UAH.

Similar violation was detected in a jewelry store in Kyiv, where there were no documents confirming accounting and origin of jewelry. Fine of more than 300 thousand UAH is provided for this.

Violations in the restaurant business

During the audit of one restaurant in Zaporizhzhia, it was detected that payments were made without the RRO use, violations of requirements for issuing fiscal checks upon sale of certain alcoholic beverages, as well as non-compliance with the procedure for keeping records of inventories.

In addition, the audit detected that employees were being used without proper registration of employment relations.

Fine of almost 400 thousand UAH has already been applied to the violator.

Violations during the fuel sale

Gas station in the Zaporizhzhia region sold fuel without reflecting obligatory commodity subcategory code in fiscal receipts according to Ukrainian classification of the foreign economic activity products.

Business entity also failed to provide documents confirming accounting and origin of the inventories that were at the sales point.

Based on the audit results, penalties in the amount of about 600 thousand UAH were applied to the payer.

There is a reminder: it is possible to inform about a violation with one click through the digital "TAX Control" service. Send information through the service, and it automatically reaches the tax authorities of relevant region. Your information is analyzed and used in the process of organizing the audit of a specific business entity. Let's make business transparent together!