Tax control over product sale via the Internet

Press service of the State Tax Service of Ukraine, published 29 April 2024 at 14:40 Chapter: News

State Tax Service continues to inform the public about results of constant monitoring of Internet stores and emphasizes that combating illegal product market turnover and concealment of results of activity in the provision of payment services remains priority of the Tax Service.

Territorial divisions of tax audit constantly carry out actual audits of taxpayers, including regarding compliance with the settlement procedure.

Currently, attention of tax authorities is particularly focused on taxpayers who systematically work in violation of requirements of current legislation or without registering their business activities at all.

Based on the analysis results of available tax information, a number of business entities were identified that carried out illegal activities, namely: sale of mobile phones and accessories through the Internet store and directly at location of economic units without use of software registrar of settlement operations and with provision of non-fiscal checks to buyers.

During the actual audits, facts of non-issuance of settlement documents, absence of primary documents certifying inventory accounting were established. In addition, during the audits, 4 cases of non-compliance by the employer with legislation regarding registration of labor relations with employees were detected.

More than 2 million UAH of fines were additionally accrued according to the actual audit results of network of business entities.

In addition, copies of audit materials were sent to Interregional territorial bodies of the State Labor Service.

Reminder! Only appropriate level of taxpayers’ legal culture and awareness organizing business activities and paying taxes will help to avoid fines.

In cases of discovery of the fact that electronic copy of check is not available on web portal of the State Tax Service, please inform tax authorities in the "StopViolationBot" chatbot of "Telegram" messenger in order to organize and carry out appropriate control measures.