Almost 300 million UAH to the budget: State Tax Service revealed violations in the settlements, product accounting and labor relations

Press service of the State Tax Service of Ukraine, published 04 August 2026 at 15:50 Chapter: News

More than 17.4 thousand actual audits were conducted by the Tax audit units of the State Tax Service in 7 months of 2026. According to their results, almost 298 million UAH has already been received by the budget. Almost 1.7 thousand unregistered employees have been identified.

Due to the risk-oriented approach and high-quality pre-audit analysis, actual audits allow to effectively identify violations and ensure transfer of funds to the budget.

The most frequently recorded cases are settlement transactions without use of RRO/PRRO, violations of inventory accounting procedure, use of unregistered employees and violations of the excisable products sales rules.

Restaurant and hotel business

In Mykolaiv, business entity that sold alcoholic beverages through restaurants and bars declared low revenues. Data analysis of system for recording data of registrars of settlement operations and primary documents confirmed sale of alcoholic beverages without the RRO use. According to the audit results, fines of 174.7 thousand UAH were applied.

In Poltava, during actual inspection of one hotel and restaurant establishments, it was detected that creating and issuing checks, particularly in the process of selling alcoholic beverages, employees did not reflect obligatory requisites – information about excise tax stamps and Ukrainian Classification of Foreign Economic Activity Products code. In addition, establishments used the labor of three unregistered employees. Expected amount of fines is almost 600 thousand UAH.

In Zaporizhia region, in one popular restaurant, sale of alcoholic beverages with issuance of fiscal checks without indicating excise stamp was also documented, as well as violations of procedure for programming products in the RRO, sale of unaccounted products. Use of the labor of two unregistered employees was also detected. Materials regarding violations of labor legislation were transferred to the State Labor Service. Total amount of fines amounted to more than 600 thousand UAH.

In the capital, during audit of a hostel, it was detected that payment for services was accepted through the bank terminal, but payments were not made through the cash register, and customers did not receive issued settlement documents. Penalties of over 450 thousand UAH are provided for this.

Unaccounted gold

In Rivne region, during actual audit of a kiosk that sold jewelry, the taxpayer using a simplified system, were revealed violations in the use of PRRO, discrepancy between available cash and amounts of funds transferred through the PRRO, and unaccounted gold jewelry – chains, earrings and rings. The taxpayer and the employee were explained the need to keep records of inventory at the sales place and obligation to conduct all payments through the PRRO. According to the audit results, the entrepreneur faces fines of almost 500 thousand UAH.

Violations were also found in a jewelry store in Cherkasy region – documents confirming registration and origin of jewelry were missing. Expected amount of fines is more than 400 thousand UAH.

Illegal international transportation

In Vinnytsia region, tax authorities, together with the National Police and Ukrtransbezpeka, discovered two carriers who operated regular flights to the European countries without state registration and appropriate licenses for international transportation.

Tickets were sold online, passengers boarded outside official bus stations and payments were accepted in cash and on private bank cards of individuals, which allowed them to hide actual received revenues from taxation.

Administrative protocols were compiled against the drivers. Audit materials were transferred to the court.

Tour operator without fiscal checks

In Kyiv, tax authorities detected that one of the tour operators sold two children's vacation packages abroad for cash without using the RRO and without issuing fiscal checks. For such violations, the company expects a fine of more than 170 thousand UAH.

Real estate sales

In Odesa, the business entity operating in the real estate sector was found guilty of violations during the sale of townhouses. Particularly, settlement transactions were carried out without the RRO use and one of the real estate objects was not registered. Expected amount of fines exceeds 200 thousand UAH.

Household appliances of unknown origin

During the audit of two stores in Cherkasy region, where household appliances subject to warranty service or replacement were sold, the seller did not provide documents confirming registration and origin products. Expected amount of fines is more than 1.2 million UAH.

Internet trading

In Lviv region, audit of the taxpayer who was involved in online trading of animal feed revealed that payments were made without use of RRO/PRRO and use of two unregistered employees. These violations are punishable by fines of almost 74 thousand UAH.

State Tax Service continues its systematic work on the un-shadowing economy and monitoring compliance with legislation in the settlement transactions, use of hired labor and product turnover.