Individual entrepreneurs have been charged a record amount of fines for excisable goods
13 November 2024 10:39
This year, the State Tax Service of Ukraine has tightened control over individual entrepreneurs (IEs) who sell excisable goods. According to the service, 16,119 desk audits were conducted, which resulted in UAH 9.5 million in fines, as well as about 9,000 actual on-site inspections with additional sanctions worth UAH 132.2 million. This was reported by "Komersant Ukrainian" with reference to Opendatabot.
On-site inspections, which are based solely on the analysis of tax returns, are aimed at identifying inaccuracies in the data submitted. The average amount of penalties this year was UAH 9.52 million, an amount that was almost entirely agreed upon for collection.
Although the number of such audits decreased compared to the previous year, when 18,323 audits were conducted, the tax authorities continue to actively monitor tax returns to identify errors, overstatements or understatements.
| Year | 2020 | 2021 | 2022 | 2023 | 2024 |
|---|---|---|---|---|---|
| Number of inspections | 33 882 | 20 281 | 10 711 | 18 323 | 16 119 |
The largest number of in-house inspections over the past five years was conducted in 2020 – 33,882 inspections. However, in 2021, their number decreased by 1.7 times, although the amount of fines increased by 60% to UAH 14.57 million. The highest level of fines was recorded in 2023 – UAH 21.96 million, which was 1.5 times higher than in 2021, despite the overall decrease in the number of inspections.
| Year | 2020 | 2021 | 2022 | 2023 | 2024 |
|---|---|---|---|---|---|
| Amount of fines, UAH million | 9,11 | 14,57 | 10,6 | 21,96 | 9,52 |
In addition to desk audits, the tax authorities also conducted 8,983 actual audits, which resulted in a record number of decisions – over UAH 132.2 million in fines.
Compared to 2020-2021, when the average number of decisions was 5,800 per year, in 2024 the number of actual audits and fines increased significantly.
This year, the average amount of sanctioned fines has decreased by 2.5 times compared to 2021 and amounts to UAH 14.7 thousand.
Actual inspections are carried out at the place of work of the fop to check compliance with labor laws, cash circulation, availability of licenses, etc.
For comparison, in 2020-2021, an average of 5,800 decisions were made per year, with the total amount of sanctions amounting to UAH 210 million per year. Last year, the number of decisions remained at the same level, but the total amount of fines decreased by 1.5 times.
