Active tax control measures to combat shadow market of tobacco products are ongoing

Press service of the State Tax Service of Ukraine, published 08 May 2024 at 11:20 Chapter: News

Tax audit territorial units of the State Tax Service continuously monitor and analyze information regarding business entities that carry out retail sales of tobacco products, tobacco and industrial tobacco substitutes, liquids used in electronic cigarettes (hereinafter – tobacco products).

According to the analysis results, employees of Tax audit department of Main Directorate of the State Tax Service in Kyiv city conducted almost 200 actual audits of economic facilities where tobacco products were sold during April 2024.

According to the audit results, fines in the amount of more than 4.2 million UAH are expected to be applied to individual business entities.

During the specified audits conducted by employees of Main Directorate of the State Tax Service in Kyiv city, the vast majority revealed violations during settlements, namely: failure to use registrar of settlement operations (abb. RRO) during the sale of tobacco products and violations of inventory management at their sales place.

State Tax Service emphasizes that completeness of volumes of settlement operations (procurements) conducted through the RRO is important factor in the completeness of declaration of product sales volumes and received income by business entities, and therefore further increase in excise tax revenues from realization by business entities of retail sale of tobacco products to relevant local budgets.

In addition, please note the inadmissibility of violating current legislation, making settlements with consumers for sold products (provided services) without using RRO and without issuing relevant settlement documents.

State Tax Service of Ukraine offers to inform about such legislative violations in the chatbot "StopViolationBot" of Telegram messenger.