Over 17.4 thousand actual inspections were conducted by the tax audit units of the State Tax Service in 7 months of 2026. According to their results, almost 298 million UAH have already been received by the budget. Almost 1.7 thousand unregistered workers have been identified.
Thanks to a risk-oriented approach and high-quality pre-audit analysis, actual inspections allow you to effectively identify violations and ensure the receipt of funds to the budget.
The most common are settlement operations without the use of RRO/PRRO, violations of the procedure for keeping records of inventories, the use of labor by unregistered workers, as well as violations of the rules for the sale of excisable products.
In Mykolaiv, a business entity that sold alcoholic beverages through restaurants and bars declared low revenues. Analysis of the SOD RRO data and primary documents confirmed the sale of alcoholic beverages without the use of RRO. According to the results of the inspection, penalties of UAH 174.7 thousand were applied.
In Poltava, during the actual inspection of one of the hotel and restaurant establishments, it was found that when creating and issuing checks, in particular when selling alcoholic beverages, they did not reflect the mandatory details – information about excise tax stamps and the UKT ZED code. In addition, the establishment used the labor of three unregistered employees. The expected amount of penalties is almost UAH 600 thousand.
In the Zaporizhzhia region, one of the popular restaurants also documented the sale of alcoholic beverages with the issuance of fiscal checks without indicating the excise stamp, as well as violations of the procedure for programming goods in the RRO, the sale of unaccounted goods. The use of the labor of two unregistered employees was also detected. Materials on violations of labor legislation were transferred to the State Labor Service. The total amount of fines amounted to over 600 thousand UAH.
In the capital, during the inspection of the hostel, it was established that payment for services was accepted through a bank terminal, however, settlements were not made through the PRR, and customers were not issued settlement documents. Penalties of over 450 thousand UAH are provided for this.
In the Rivne region, during the actual inspection of a jewelry kiosk, a payer using a simplified system revealed violations in the application of the PRR, a discrepancy between the available cash and the amounts of funds transferred through the PRR, and unaccounted gold jewelry – chains, earrings, and rings. The taxpayer and the employee were explained the need to keep records of inventory at the place of sale and the obligation to make all settlements through the PRR. According to the results of the inspection, the entrepreneur faces fines of almost 500 thousand UAH.
Violations were also found in a jewelry store in Cherkasy region – documents confirming the registration and origin of the jewelry were missing. The expected amount of fines is over 400 thousand UAH.
In Vinnytsia region, tax authorities, together with the National Police and Ukrtransbezpeka, discovered two carriers who operated regular flights to European countries without state registration and relevant licenses for international transportation.
Tickets were sold online, passengers boarded outside official bus stations, and payment was accepted in cash and on private bankcards of individuals, which allowed hiding the actually received revenue from taxation.
Administrative protocols were drawn up against the drivers. The inspection materials were submitted to the court.
In Kyiv, tax authorities found that one of the tour operators sold two children’s vacation packages abroad for cash without using the PRO and without issuing fiscal checks. For such violations, the company expects a fine of over UAH 170,000.
In Odesa, a business entity engaged in real estate activities was found to have committed violations during the sale of townhouses. In particular, settlement transactions were carried out without using the PRO, and one of the real estate objects was not registered. The expected amount of fines exceeds UAH 200,000.
During the inspection of two stores in the Cherkasy region, where household appliances subject to warranty service or replacement were sold, the seller did not provide documents confirming the registration and origin of the goods. The expected amount of fines is over UAH 1.2 million.
In Lviv region, an inspection of a taxpayer who was engaged in online trading of animal feed revealed that payments were made without the use of RRO/PRRO and the use of two unregistered workers. These violations are punishable by fines of almost UAH 74,000. (State Tax Service)