Specialists of the State Tax Service record violations in sale of expensive equipment and electronics, including "Apple" equipment

Press service of the State Tax Service of Ukraine, published 08 August 2024 at 15:19 Chapter: News

Specialists of the State Tax Service of Ukraine inform that the State Tax Service of Ukraine continuously monitors and analyzes activities of business entities that conduct settlement operations upon the product sale, including expensive Apple equipment, regarding their compliance with settlement procedure.

Tax audit units of the State Tax Service, based on results of control and audit activities organized in 2024, carried out in places of retail sale of expensive equipment, including Apple equipment, established numerous violations of settlement procedure, for which territorial bodies of the State Tax Service added fines (financial sanctions) for the total amount is more than 162 million UAH.

Only in July of this year, territorial tax audit units intensified tax control measures and carried out 230 actual audits of business entities involved in sale of equipment, including Apple equipment, as a result of which additional fines (financial sanctions) are expected to be imposed on violators for the total amount of more than 72 million UAH.

During audits, numerous violations of settlement procedure were detected, in particular, failure to conduct settlements through fiscal registrars, product sale that are not accounted for according to the procedure established by the law at the sales place (employees of the State Tax Service are not provided with supporting documents regarding the product origin).

It should also be noted that in order to establish the real indicators of extortion, tax officials during audits conducted time tracking of economic activities of taxpayers, as a result of which extortion increased tenfold or more.

In addition, during actual audits, about 120 cases of employment of persons without proper registration of labor relations were established.

State Tax Service calls on business entities to carry out activities in sale of expensive equipment and electronics in the legal field, to get out of the "shadow" by using fiscal registrars of settlement operations, using formalized hired labor of individuals, sale of expensive products that are accounted for according to procedure established by the law and have confirming documents regarding origin.

Work of the State Tax Service to identify business entities that carry out illegal sale of Apple products, including those that do not record settlement operations and do not ensure operation transparency by registering all product sales through fiscal registrars, will continue in the future.