Main points
- The tax service has conducted more than 10,000 inspections, resulting in fines of almost 160 million hryvnia.
- The main violations include selling without a PPO/PRPO, concealing cash proceeds, lack of inventory accounting, and using unregistered workers.
The tax authorities began to impose massive fines on businesses / Depositphotos
The tax service has stepped up business inspections this year and has already conducted over 10,000 actual inspections in various areas. As a result of these inspections, the budget is expected to receive almost 160 million hryvnia in fines.
- 1 Cash proceeds were hidden at the gas station
- 2 Sale of building materials without cash registers
- 3 Selling cars without documents and “black” cash
- 4 Apple's online store operated without proper accounting
- 5 Excise-free alcohol and signs of counterfeiting
- 6 Ecopark and household appliances without checks
Who received a fine from the tax office?
The control measures covered gas stations, sales of cars, building materials, Apple equipment, alcoholic beverages, online stores, and the service sector, the State Tax Service reported.
The main violations were:
- sale of goods without RRO/PRRO;
- concealment of cash proceeds;
- lack of commodity accounting;
- use of undocumented workers.
Cash proceeds were hidden at a gas station
In Zaporizhia, during an inspection of a gas station, tax officials discovered the sale of fuel for cash without using cash registers.
In addition, the gas station recorded concealment of part of the proceeds and violations of fuel accounting. The fiscal receipts did not contain product codes according to the UKT FEA, which are mandatory for product identification.
After analysis, the tax authorities found that in the first quarter of this year, the company understated its revenue even amid rising fuel prices. The expected amount of fines is about 600,000 hryvnias.
Sale of building materials without cash registers
During an inspection of an entrepreneur in Vinnytsia Oblast who sold building materials, tax officials discovered the absence of registered cash registers.
Buyers were not issued with settlement documents, and some transactions went beyond official accounting. The violations were confirmed during a control purchase and after analyzing data from the PRO system.
Separately, the tax authorities discovered the use of the labor of an unregistered employee. For selling goods without a PRO, the entrepreneur was fined over 100 thousand hryvnias, and the materials regarding the employee were transferred to the State Labor Service.
Selling cars without documents and “black money”
In the Kharkiv region, companies engaged in the import and sale of cars from Europe, the USA, and Ukraine were inspected.
During the inspection, tax officials purchased Mazda 3 and Ford Focus cars and found that the sale was carried out without using a PRO/PRRO. In addition, the vehicles were not properly registered.
For these violations, entrepreneurs face fines of about 1.5 million hryvnia. Also, during the inspection, three employees were found without official registration.
Even more extensive violations were discovered in the Lviv region at a company that sold vehicles.
Cars were displayed on the site with price tags and technical specifications, but the owner was unable to provide documents about the origin of the car, bank statements, and documents about the flow of funds.
The expected amount of fines is almost 18 million hryvnias.
Apple's online store operated without proper accounting
An online store selling Apple equipment and related products was inspected in the Dnipropetrovsk region.
During the inspection, it was found that the seller did not keep proper inventory records and failed to provide documents confirming the origin of the products. For these violations, the entrepreneur faces fines of over 1 million hryvnia.
Excise-free alcohol and signs of counterfeiting
Another inspection in the Dnipropetrovsk region concerned the sale of alcohol.
Tax officials found that alcoholic beverages were sold without a RRO/PRRO and without documents on the origin of the goods. In addition, there were no excise stamps of the established type on the bottles. The police were involved in the inspection, who seized products with signs of counterfeiting and drew up an administrative report.
Expected fines are about 140 thousand hryvnias.
Ecopark and household appliances without checks
In the Kyiv region, an inspection was conducted at a family ecopark and an ostrich farm. Tax officials discovered that services and goods were sold for cash without issuing fiscal checks.
The transactions were not carried out through the RRO/PRRO, so they were not officially recorded. The expected fines are about 350 thousand hryvnias.
A household appliance seller was inspected in Cherkasy Oblast. Some of the goods were not recorded in inventory. The entrepreneur faces fines of over 1 million hryvnia.
How often does the tax office audit individual entrepreneurs?
The tax office conducted over 6,000 inspections of individual entrepreneurs in the last three quarters. This is 12% more than in the same period in 2024, writes Opendatabot.
Although the number of inspections is 3.8 times less than in 2021, the amounts that businesses must “pay extra” have increased significantly this year, the platform notes.
Although the amounts to be paid are growing, this does not mean that entrepreneurs are actually obliged to pay them – currently only about 22% have been agreed, which is 1.32 billion hryvnias. For comparison, last year, during this time, almost half of the additional payments were agreed,
– reported in Opendatabot.
Of the 2.59 billion hryvnias in fines assessed, only 15%, or 396.8 million, have been agreed upon so far.
The agreed amount is the additional charge that the entrepreneur actually has to pay after all objections, appeals and decisions of the tax office or court. First, the tax office “charges”, but only after going through these procedures does the amount become final and binding,
– analysts explain.
By the way, statistics show that in 2025, 11% more entrepreneurs ceased operations than in 2024. This wave affects different regions: in Kyiv, about 120 restaurants closed during the year, in Lviv – about 50. Retail trade accounts for more than a third of all cessations of operations.
The expert explains that among the reasons for such mass closures are both a drop in demand and solvency, and a shortage of personnel.
Natalia Holovachko
Founder of Marketing Club Lviv
Due to the war and inflation, people are saving significantly, there are fewer customers in establishments. In addition, tariffs, rent, and taxes have increased.
What are the most common fines for entrepreneurs?
The most common reason for fines is overdue taxes, writes “News.LIVE”.
For entrepreneurs on the simplified system, fixed amounts are provided:
- for the single tax for individual entrepreneurs of group 1 – 166.40 hryvnias (50% of the rate per month); for the single tax for individual entrepreneurs of group 2 – 864.70 hryvnias (50% of the rate per month);
- for military service – 432.35 hryvnia (50% of the monthly rate).
For individual entrepreneurs of group 3, it all depends on the amount of the debt: if the delay is up to 30 days, you will have to pay 5% of the debt, if more, 10%. And if the debt is “hanging” for more than three months, a penalty is also added.
Another typical problem is reporting. If you don't file a declaration on time, you will have to pay 340 hryvnias. A repeated violation within a year will cost 1,020 hryvnias.
But it's not just about taxes. There are a whole list of other reasons why sole proprietors often receive fines:
- lack of primary documents – 1,020 hryvnias;
- lack of commodity accounting for sellers of risk groups – 100% of the cost;
- failure to issue fiscal checks – 100% of the amount of goods sold without a check;
- understatement of income in the declaration – 25% of the amount;
- receiving income without the appropriate KVED – 15% of the single tax;
- exceeding the annual income limit – 15% of the single tax on the amount of the excess;
- Failure to register employees – 10 minimum wages for each person (86,470 hryvnias this year).