Conduction of transparent business activity is indicator of the taxpayer's honesty!

Press service of the State Tax Service of Ukraine, published 07 December 2023 at 10:42 Chapter: News

State Tax Service of Ukraine reminds that legal basis for use of registrars of settlement operations and its software version (abb. RRO/PRRO) in trade, public catering and services is determined by the Law of Ukraine № 265/95-VR as of 06.07.1995 "On use of registrars of settlement operations in trade, public catering and services" with changes (hereinafter – Law № 265).

Business entities that carry out settlement operations in cash and/or non-cash form (using electronic payment means, payment checks, tokens, etc.) upon the product sale (provision of services) in trade, public catering and services are obliged to, in particular, to carry out settlement operations for the full amount of purchase (provision of service) through registered, sealed in the prescribed manner and transferred to the fiscal mode of operation registrars of settlement operations or through software RRO registered by fiscal server of the controlling body with creation in paper and/or electronic form of the corresponding settlement documents confirming execution of settlement operations, or in cases provided for by the Law № 265 with use of settlement books registered in the prescribed manner.

Currently, online trade is actively developing, and if there is a wish, it is possible to buy almost any product or order any service on the Internet. Both – building materials wholesale and clothing, shoes and other products are sold in retail leads to the fact that geographical attachment to the sales place of products disappears.

Considering that Internet trade represents modern online trade network and is a significant addition to traditional trade, the State Tax Service, in order to control order of payments upon the product sale via the Internet, continuously monitors and analyzes information posted on available sites, internet marketplaces and platforms.

State Tax Service, during November 2023, established facts of the product sale by online/offline stores without use of RRO/PRRO, numerous cases of economic activity without state registration, permission documents and use of hired labor without official employment, as for example:

Not rare cases of the animal products sale through the Internet site and chain brand stores without use of RRО/PRRО, as well as proper management of product stocks were identified in Kyiv region:

https://kyivobl.tax.gov.ua/media-ark/news-ark/730649.html;

In the online store that carried out sale of car tires in Volyn were established facts of the product sale without use of RRО/PRRО, issuance of relevant settlement documents and use of hired labor without official employment:

https://vl.tax.gov.ua/media-ark/news-ark/730063.html;

Sale of fresh flowers and flower arrangements using the social network "Instagram" without use of RRО/PRRО and use of hired labor without official employment have been established in Poltava region:

https://poltava.tax.gov.ua/media-ark/news-ark/723982.html;

Upon the order of automobile components through online store, violations of requirements of settlement procedure were detected in Zhytomyr city:

https://zt.tax.gov.ua/media-ark/news-ark/724610.html,

Sale of alcoholic beverages without the purchase of appropriate license and proper inventory management, as well as use of hired employees without registration of labor relations has been stopped in Kyiv region:

https://kyivobl.tax.gov.ua/media-ark/news-ark/727154.html,

Violations of legislative requirements by public catering establishments in the excisable product trading sphere and use of hired labor without official employment have been established in Kharkiv region:

https://kh.tax.gov.ua/media-ark/news-ark/729694.html,

Violations of current legislation regulating conduction of cash transactions and violations of labor legislation were established in Zhytomyr region during audits of shops that carry out sale of meat and meat products:

https://zt.tax.gov.ua/media-ark/news-ark/726219.html;

Activity of illegal currency exchange point, which was operating without any permits, was terminated in Volyn:

https://vl.tax.gov.ua/media-ark/news-ark/727570.html.

State Tax Service emphasizes that compliance with legislative requirements, directly or indirectly related to replenishment of the state treasury, is honorable and uncompromising duty of every taxpayer of our state!

State Tax Service hopes for a high level of legal awareness of business entities and proper and conscientious performance of duties by taxpayers of Ukraine.