Tax and accounting insights for Ukraine
28.06.24
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Agricultural households selling technically complex household goods are under the attention of the State Tax Service

The State Tax Service of Ukraine informs that the territorial tax audit units of the State Tax Service regularly analyze information on business entities that make payments to consumers for goods (services).

We would like to remind you that currently, business entities that carry out payment transactions when selling goods, including technically complex household goods subject to warranty repair (maintenance) or warranty replacement, are legally obliged to use cash registers/software cash registers and issue the relevant payment documents (fiscal checks).

Based on the results of control and verification activities organized in 2024 at retail outlets of technically complex household goods, the tax audit units of the State Tax Service found numerous violations of the payment procedure, for which the territorial bodies of the State Tax Service imposed penalties (financial sanctions) totaling more than UAH 2,099 million.

In May of this year alone, the territorial tax audit units conducted 116 factual inspections of business entities engaged in the sale of technically complex household goods, which resulted in additional penalties (financial sanctions) totaling over UAH 14.4 million.

The State Tax Service continues to identify business entities that do not record payment transactions and do not ensure transparency of transactions by registering all sales of goods (services) through fiscal registrars.

DSSU

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