State Tax Service of Ukraine systematically receives citizens’ complaints regarding the non-issuance of settlement documents upon the sale of consumer electronics, mobile devices and other gadgets.
Herewith, significant part of complaints concerns violations of settlement procedure by national trade networks whose trade facilities are located in different regions of Ukraine.
State Tax Service organized 213 actual audits of taxpayers who have the greatest risk of violations of settlement procedure and belong to the national retail chains in 2022. As a result, violations for almost 400 million UAH were discovered.
The vast majority of detected violations related to the non-issuance of settlement documents upon the sale of products and their accounting at the sales place.
State Tax Service will continue and strengthen work in this direction in 2023.
Therefore, business entities, without exception, must comply with legislative requirements to ensure compliance with settlement procedure.
At the same time, the State Tax Service asks citizens to show their public position and inform tax authorities about all known facts of the sale of products or provision of services without issuance of settlement documents (fiscal checks).