State Tax Service detects violations in settlement operations during audits

Press service of the State Tax Service of Ukraine, published 05 September 2023 at 15:27 Chapter: News

State Tax Service has already repeatedly raised issue of illegal activity conducted by individual business entities by using software with special hidden functions, which allows to manipulate the total volume of settlement operations and distort information in settlement documents and fiscal reporting checks of software RRO and RRO.

According to results of audits carried out by Main Directorate of the State Tax Service in Kyiv city in June 2023, it was confirmed that individual taxpayers organized scheme for the product sale through software RRO and RRO using software that allows to hide real sales for obtaining illegal profits.

Therefore, specialists of Main Directorate of the State Tax Service in Kyiv city discovered a chain of stores in which, during the product sale for cash, checks were issued that imitated fiscal ones created using traditional RRO with indication of all necessary requisites of original checks (RRO’s fiscal number, its factory number, etc.) belonging to registered in the State Tax Service RRO. At the same time, information about such operations was not sent to server of State Tax Service.

According to results of the actual audits carried out in June 2023, fines in the amount of more than 6 million UAH were applied to violators of settlement procedure.

But managers of stores of this chain, ignoring previous orders of the tax authority, continued their illegal activities.

Responding to this situation, in August 2023, Main Directorate of the State Tax Service in Kyiv city simultaneously organized 57 audits at different addresses, during which violations of settlement procedure were also confirmed.

According to results of the completed audits in August 2023, fines (financial sanctions) in the amount of more than 2.3 million UAH will be applied to business entities and their managers will be held administratively liable.

In addition, as a result of the control and audit measures, 325 employees were additionally employed, which, according to results, will lead to increase in monthly income from payment of single social contribution, personal income tax and military levy in the amount of more than 900 thousand UAH.

To date, this network has stopped practice of issuing fake fiscal checks during the product sale for cash, including excisable products and the average daily cash turnover has increased almost by 5 times, which is additional 540 million UAH per year.

Currently, during the war, every additional UAH paid to the budget is important for the country.

State Tax Service is grateful to conscientious consumers for their timely response to possible violations committed by unscrupulous taxpayers during their settlement operations.

Buyers, please note!

Currently, the search service "Fiscal check search" is operating on web portal of the State Tax Service in the "E-services" section, located at the following link: https://cabinet.tax.gov.ua/cashregs/check. This service allows to search for the RRO/PRRO check, verify its authenticity and stop illegal activities of individual sellers.