Over 250 million UAH has already been received by the budget based on the results of more than 15 thousand actual inspections conducted by the tax audit units of the State Tax Service in the first half of 2026. In addition, over 1.6 thousand unregistered employees were identified during the inspections.
Thanks to a risk-based approach and high-quality pre-inspection analysis, actual inspections allow you to effectively identify violations and ensure the receipt of funds to the budget.
Among the most common violations identified during actual inspections were:
– Settlements without PRO and fiscal checks.
Violation of the procedure for conducting settlement operations remains one of the most common.
In the Rivne region, tax authorities found systematic settlements without the use of PRO and failure to issue fiscal checks to buyers in a flower shop. Based on the results, the business entity faces a fine of over 120 thousand hryvnias.
Another case was recorded in the Dnipropetrovsk region in a building materials store. During the inspection, it was found that the PRO was not used during cash settlements, that inappropriate settlement documents were issued to buyers that imitated fiscal checks, and that transactions that required fiscalization were carried out without the proper use of PRO.
Based on the results of the inspection, penalties in the amount of over 1.3 million hryvnias were imposed on the business entity.
– Violations during the sale of alcoholic beverages.
A cafe in the Mykolaiv region sold alcoholic beverages with the issuance of fiscal receipts without indicating the digital value of the excise tax stamp. The total amount of settlement transactions carried out through the RRO with such a violation was 223.7 thousand hryvnias. A fine of more than 335.3 thousand hryvnias will be applied to the business entity.
In the Kyiv region, a beer bar was found to be selling alcoholic beverages without an appropriate license for the right to retail alcoholic beverages. In addition, when selling cider, the commodity subcategory code was not indicated in the fiscal receipts according to the UKT ZEA.
For the violations identified, the entrepreneur faces a fine of more than 365 thousand hryvnias.
– Unaccounted goods and lack of documents for products.
During inspections, tax authorities also identify cases where business entities do not have proper accounting of inventories or documents confirming the origin of products.
Thus, in the capital, during an inspection of an enterprise engaged in wholesale trade in iron products, plumbing and heating equipment and accessories, settlements were established without the use of RRO/PRRO in the amount of over 600 thousand hryvnias and unaccounted inventories in the amount of over 300 thousand hryvnias.
The total amount of fines is almost 1 million hryvnias.
Violations of accounting for goods were also identified in the jewelry trade. In Cherkasy region, the sale of jewelry without proper accounting and documents confirming their origin was established. The cost of unaccounted goods exceeded 1.4 million hryvnias.
A discrepancy was found in a jewelry store in the Rivne region between the amount of cash in the cash register and the RRO data, as well as the sale of unaccounted silver cutlery in the amount of over 108.5 thousand hryvnias. The expected amount of fines is over 111 thousand hryvnias.
A similar violation was found in a jewelry store in Kyiv, where there were no documents confirming the accounting and origin of jewelry. A fine of over 300 thousand hryvnias is provided for this.
– Violations in the restaurant business.
During an inspection of one of the restaurants in Zaporizhia, it was found that settlements were made without the use of RRO, violations of the requirements for issuing fiscal checks when selling certain alcoholic beverages, as well as non-compliance with the procedure for keeping records of inventories.
In addition, the inspection found the use of labor by employees without proper registration of employment relations.
The violator has already been fined almost UAH 400,000.
– Violations during fuel sales.
A gas station in the Zaporizhzhia region was found to be selling fuel without displaying the mandatory commodity subcategory code in fiscal receipts according to the Ukrainian Tax Code for Foreign Economic Activity.
The business entity also failed to provide documents confirming the accounting and origin of the inventory that was at the point of sale.
According to the results of the inspection, the payer was fined about UAH 600,000. (State Tax Service)