Tax authorities inspect sellers of cars and spare parts: violations worth UAH 2.2 million found
17 April 09:37
During inspections in February-March 2025, the State Tax Service (STS) found violations totaling UAH 2.2 million among entrepreneurs engaged in retail trade in cars, auto parts, and repair and maintenance services, "Komersant Ukrainian" reports
The most common violations in the automotive business:
- making payments without the use of cash registers/PTRs, in violation of the programming mode of cash registers/PTRs,
- failure to notify the State Tax Service of all taxable objects through which activities are carried out,
- failure to provide all documents related to the subject of the audit,
- use of labor of hired persons without their official employment,
- failure to make cashless payments using electronic means of payment, payment applications or payment devices.
Example of violations: trade in agricultural machinery
One illustrative case occurred in a region where tax authorities conducted two actual inspections of business entities engaged in the sale of small agricultural machinery, in particular, motorblocks with attachments. Before the inspection, the inspectors made a control purchase for cash. The entrepreneurs did not use cash registers and did not issue fiscal receipts during the payments.
In addition, it was found that
- Lack of documents confirming the accounting and origin of goods.
- Failure to keep records of inventory in the prescribed manner.
The amount of violations found in this case amounted to UAH 485 thousand. This is just one example that demonstrates how important it is to comply with the law.
Why it matters: fines and loss of customer confidence
The State Tax Service urges all entrepreneurs to comply with the requirements of the current legislation:
- Correctly use cash registers/PTRs for cash and non-cash payments;
- Formally formalize labor relations with employees;
- Ensure the possibility of payment by payment cards or applications.
This will not only help to avoid fines and claims from regulatory authorities, but also increase the level of trust from customers and clients.
