More than 4.5 million UAH of penalties were additionally accrued for sale of goods without registrars of settlement operations during September – November 2021

Press service of the State Tax Service of Ukraine, published 20 December 2021 at 11:28 Chapter: News

State Tax Service conducts actual audits of business entities that sell excisable goods, if there is information about possible violations in trade and catering spheres, including at the citizens’ request.

Employees of territorial tax audit divisions during actual audits pay special attention to compliance with procedure for calculations and standards established by the Law of Ukraine “On state regulation of production and turnover of ethyl alcohol, cognac and fruit, alcoholic beverages, tobacco products, liquids used in electronic cigarettes and fuel”.

One of factors that may indicate the concealment of real income by business entities is sale of goods, including excisable, without use of registrars of settlement operations and without issuance of fiscal checks to buyers.

A number of business entities that purchased alcoholic beverages or tobacco products from the wholesale suppliers were identified due to the qualitative pre-audit analysis of the STS and in accordance with information received from registrars of settlement operations / its software version during January – July 2021 given that amounts of settlement operations in the specified period were never carried out through such registrars of settlement operations / its software version

534 actual audits of such risky business entities have already been conducted by territorial tax audit divisions during September – November 2021 to fulfill the STS’s order. Audits resulted in additional accrual of penalties (financial sanctions) totaling more than 4.5 million UAH. Work of actual audit units in this direction continues.

Violators have already paid more than 4 million UAH to relevant budgets due to effective control and coordinated work of the STS.

Buyers, please note! Sale of excisable goods without use of registrars of settlement operations / its software version and without issuance of fiscal checks may indicate the concealment of real income committed by business entities.

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