Tax officials detected violations totaling 2.2 million UAH among the car and spare parts sellers

Press service of the State Tax Service of Ukraine, published 16 April 2025 at 15:36 Chapter: News

Tax officials detected violations totaling 2.2 million UAH among entrepreneurs involved in the retail sale of cars, spare parts and provision of repair and maintenance services during audits in February – March 2025.

Major violations: 

- settlements without using RRO/PRRO, with violation of the RRO/PRRO programming mode, 

- notification to the State Tax Service’s authorities about not all taxation objects through which activities are carried out, 

- failure to provide complete documents related to the audit subject, 

- use of labor of hired employees without their official employment, 

- lack of the possibility of making cashless settlements using electronic payment instruments, payment applications or payment devices.

For example, in one of the regions, tax officials carried out 2 actual audits of business entities that sell small-sized agricultural machinery. Before that, tax officials conducted control purchase for cash of walk-behind tractors with attachments. Paying for machinery, business entities did not use RRO/PRRO, and did not issue fiscal cash checks. 

It was also established that there were no documents confirming accounting and origin of sold product and that inventory accounting was not conducted according to the established procedure. Violations were established in the amount of 485 thousand UAH.

Officials of the State Tax Service call on business entities to comply with usage rules of registrars of settlement operations conducting business activities and to officially formalize employment relationships with employees. This is not only a legal requirement, but also a guarantee of avoiding fines and maintaining customer trust.