Regarding minimization of tax payments by some chains of stores that sale household appliances and electronics

Press service of the State Tax Service of Ukraine, published 18 December 2023 at 16:48 Chapter: News

State Tax Service of Ukraine constantly monitors compliance with tax legislation and other legislation of Ukraine by business entities, including those involved in sale of technically complex household products that are subject to warranty repair, in particular, their compliance with settlement procedure.

In order to identify risks of non-payment of taxes and violation of other legislation of Ukraine and taking into account information that has become widespread in media, the State Tax Service has collected and analyzed tax information regarding compliance with requirements of the procedure for carrying out settlement operations at the business facilities of the largest chains of stores that sale household appliances and electronics.

According to such analysis results, as well as electronic copies of fiscal checks of RRO/software RRO available in the RRO Data Accounting System, unique facts of reduction by business entities in fiscal checks of the product cost upon sale due to reflection of pretended services (providing access to electronic library, set of electronic copies of audio books dubbed in Ukrainian, etc.), which are not subject to the value added tax.

As a result of actual audits organized and carried out by territorial units of the tax audit of the State Tax Service, violations of procedure for conducting settlements by some of the largest chains of stores involved in sale of household appliances and electronics were established, which provide for the application of significant fines (financial sanctions) to violators.

Currently, tax control measures in this direction are ongoing.

State Tax Service monitors tax information in order to identify risks of minimizing tax payment in the taxpayers’ activities.