To the attention of taxpayers who carry out settlement operations

Press service of the State Tax Service of Ukraine, published 22 April 2024 at 15:44 Chapter: News

State Tax Service of Ukraine on the ongoing basis monitors compliance by business entities that carry out settlement operations in trade, public catering and services with requirements of the law regarding the use of registrars of settlement operations (abb. RRO) and software registrars of settlement operations (abb. PRRO).

Based on the analysis results of available tax information regarding business entities that carry out settlement operations using RRO and PRRO, a number of business entities were identified that carried out illegal activities, namely: selling products, including excisable products through a network of food stores in territory of Kyiv city and Kyiv region without use of RRO and with provision of non-fiscal checks to buyers.

It was established that such activity of the business entity is systemic, leads to underestimation of tax base for taxpayers, accumulation of significant amounts of unaccounted cash and budget losses.

Comparing amounts of cash withdrawals for September 2023 relative to February 2024, a significant decrease (by 5 times) was observed in the specified network.

Specialists of territorial units of tax audit in Kyiv city and Kyiv region, on the initiative of the State Tax Service, organized and simultaneously carried out 15 actual audits of stores of the specified network.

Before the start of audits, employees of the State Tax Service made more than 50 purchases of products and recorded 28 facts of issuing non-fiscal checks, including 6 upon the sale of tobacco products.

In the course of actual audits, presence of unaccounted excisable products for sale worth more than 2.2 million UAH was documented, of which almost 1 million UAH were tobacco products.

According to the actual audit results of the network, more than 2.3 million UAH of fines were imposed.

State Tax Service emphasizes that during the war, every additional UAH paid to the budget is important for the country, and it is also grateful to honest consumers for timely reaction to possible violations committed by unscrupulous taxpayers during their settlement operations.

We draw attention of buyers to the fact that on web portal of the State Tax Service in the "E-services" section there is a search service "Fiscal Check Search", which is located at the following link: https://cabinet.tax.gov.ua/cashregs/check. This service allows to search for RRO/PRRO check, verify its authenticity, and helps stop illegal activities of individual traders.