Undocumented workers and sales without fiscalization: what the State Tax Service found in a popular toy chain
21 November 20:30
The State Tax Service (STS) has found significant violations of tax laws in one of the popular children’s toy stores operating in Kyiv and Kyiv region. This was reported by "Komersant Ukrainian" with reference to the agency.
According to the tax authorities, the chain used tax minimization schemes typical for retailers. In particular, it was the issuance of pseudo-fiscal documents, non-registration of employees and splitting the business through individual entrepreneurs.
Risk-oriented inspections based on NSDC restrictions
Control measures were carried out using a risk-oriented approach. The State Tax Service emphasizes that when planning inspections, they took into account the NSDC’s decision on restrictions on actual inspections: the selection of objects was carried out in the presence of indicators of increased risk of violations.
How the network was organized
According to the State Tax Service, the retail chain’s activities were formalized through individual entrepreneurs – single tax payers. All stores had registered software payment transaction recorders (PTRs), but customers were given documents that only imitated real fiscal receipts and did not confirm real payments.
Violations recorded
During the audits, the tax service found a number of violations, including
- using the labor of hired employees without proper formalization of labor relations;
- making payments without issuing fiscal checks;
- absence of documents confirming the accounting of inventories.
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Financial implications
Based on the results of the inspections, the network was charged with fines amounting to almost UAH 6 million.
In addition, all actual inspections were accompanied by timing of payment transactions. In the stores where the timekeeping was carried out, the average daily revenue increased by up to 200%, which, according to the State Tax Service, indicates a systematic underreporting of sales before the control.
The State Tax Service emphasizes that the results of the audit confirm the effectiveness of the risk-based approach in the context of limited opportunities for mass inspections. This format allows for targeted detection of violators, reducing the scale of “gray” retail trade and maintaining fair competition in the consumer market.
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