According to the State Tax Service, audits of entrepreneurs are carried out on the basis of a risk-based approach and in the presence of reasons defined by the Tax Code.
After parliamentarians supported bill 8401 in the summer of 2023, the State Tax Service (STS) began to examine and punish entrepreneurs who violate labor standards with reconciliation process registrars (P/RRO). Inspections continue in 2024, and in January, tax authorities carried out more than 80 actual inspections at jewelers and jewelry sales points, the ministry’s press service reported.
According to the results of the inspections, a total fine of 200 million hryvnia was imposed on those who violated the rules.
Why were entrepreneurs fined?
The most common violations are failure to use PRO/PRO when paying customers and errors in keeping inventory records at points of sale. As stated by tax authorities, financial authorities carry out audits with a risk-oriented approach and for the reasons specified in the Tax Law.
Who should definitely use RPO/PRRO?
Earlier Andrey Shabelnikov, partner of the EUREKA law association, said: Focus, It was stated that in 2022, businesses are obliged to use PPO when performing barter transactions, but entrepreneurs are not fined for ignoring this rule.
“During martial law, the article “On Amendments to the Tax Code of Ukraine and other legislative acts on the validity of norms regarding the period of martial law of Ukraine” was added to the Law of Ukraine No. 2120-IX of March 15, 2022. 1995 No. 12 of chapter 265/95-VR “On the use of registrars of reconciliation transactions in the field of trade, catering and services” establishes: Temporarily, sanctions for violations of the requirements of Law No. 265 are not imposed for the period until martial law ends or is lifted on the territory of Ukraine.“Except for sanctions for violation of the procedure for carrying out conciliation proceedings during the sale of excisable goods” – explained the expert.
Therefore, now the following needs to be used:
- Individual entrepreneurs of groups II – IV, regardless of the type of activity and the amount of income;
- Individual entrepreneurs on the general taxation system.
What penalties apply for failure to use the RRO/PRRO?
If it is determined that clearing transactions are not carried out through a cash register with a financial regime within a calendar year, financial sanctions are imposed on the commercial enterprise in the following amounts by the decision of the relevant regulatory authorities:
- committed for the first time – 100% of the cost of goods (work, services) sold in violation;
- for each subsequent violation – 150% of the cost of goods (services) sold with violations.
As I wrote before, let’s remember FocusTax audits do not apply to individual entrepreneurs of the first and second groups (individual entrepreneurs) as well as businesses in temporarily occupied territories or areas where war is taking place. The moratorium on audits for such payers will remain in effect until December 2024.
Source: Focus
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