Product trade on the Internet must be carried out taking into account legislative requirements

Press service of the State Tax Service of Ukraine, published 27 December 2023 at 17:36 Chapter: News

State Tax Service once again draws attention to the fact that legality of business activities regarding product and services trade using Internet pages is constantly analyzed. Combating illegal product market’s turnover and concealment of results of activities related to provision of payment services are among tasks of the State Tax Service.

It is worth noting that only due to effective campaign aimed to stop conduction of economic activity by unregistered business entities, a significant economic effect can be achieved, proper and equal competitive conditions for legal business are created, and adequate revenues to the budget are ensured.

Actual audit division of Tax audit of Main Directorate of the State Tax Service in Dnipropetrovsk region conducted another audit of online store that sells electrical appliances, as a result of which it was established that settlement operations in the amount of 29 thousand UAH were made without use of properly registered RRO or PRRO.

Above specified indicates violation by the seller of Paragraphs 1 and 2 of Article 3 of the Law of Ukraine № 265/95-VR as of 06.07.1995 "On use RRO in trade, public catering and services" with changes and amendments (hereinafter – Law № 265), which was recorded in the audit report.

We remind taxpayers that only appropriate level of legal culture and awareness organizing business activities and paying taxes will help to avoid fines.

Please note that requirements of the Law № 265 equally apply both to traders who conduct business with a help of stationary business units and to those who have organized and conduct their business through the Internet.

Product trade using the Internet does not exempt from obligation of state registration of business entities and from the use of properly registered means of fiscal settlements.

Work legally and pay taxes or work without registration and stop your activity after the audit – everyone's choice, not to allow illegal work is the task of the State Tax Service!