Due to the published results of research made by the Research Center of Independent Consumer Expertise “Test”, according to which 75% of online stores do not give fiscal checks for complex household appliances to buyers, the STS informs about the following:
List of groups of technically complex household appliances that are subject to warranty repair (service) or warranty replacement and sale of which should be carried out with the use of registrars of calculated operations (RCO) was approved by the Resolution №. 231 dated March 16, 2017of the Cabinet of Ministers of Ukraine.
Within the competence and according to the requirements of the Tax Code of Ukraine, the STS bodies will constantly monitor the compliance of economic entities with the requirements of the specified Resolution.
4129 audits have been performed since its validity (since 08/05/2017). 38.5 million UAH of penalties (financial) have been imposed to economic entities on the basis of audit results. Almost 6000 (5976) RCO have been additionally registered and used by the business entities according to proceeded measures done by the STS regional units.
The STS will examine the information set out in the specified research and respond within the framework of current legislation.
Once again, the State tax service draws attention of business entities involved in the sale of technically complex household appliances that are subject to warranty repair (service) or warranty replacement, to the need to carry out such sale in compliance with the requirements of current legislation regarding the use of the RCO.