Tax authorities have stepped up inspections: businesses have already been fined UAH 692 million
5 June 04:00
As of May 2025, the State Tax Service of Ukraine has significantly intensified measures to combat violations in the field of cash payments and shadow employment. This is reported by "Komersant Ukrainian" with reference to the head of the State Tax Service Ruslan Kravchenko.
In just five months of the year, more than 16.5 thousand factual inspections have already been conducted, resulting in more than UAH 692.3 million in fines.
Tax authorities detect most violations in retail, services and catering. The focus is on fiscal receipts, inventory control, employee registration, and the sale of excisable goods without proper labeling.
Increased inspections: results and fines
According to Ruslan Kravchenko, Head of the State Tax Service, the tax service is actively fighting against violations in the field of payments and illegal employment.
“We are implementing systematic measures to combat violations in the field of payments and “shadow” employment. Since the beginning of the year, tax audit specialists of the State Tax Service have already conducted 16.5 thousand factual inspections. They concerned compliance with the law in settlement transactions and the legality of formalizing labor relations with employees,” Kravchenko said.
As a result of these inspections, businesses were charged UAH 692.3 million in fines.
The most common business violations
During the inspections, the tax authorities found a number of typical violations that are most often recorded in the activities of business entities. Among them:
- Lack of UKTZED codes for excisablegoods or excise tax stamps for alcoholic beverages.
- Failure to issue fiscal receipts when making payments.
- Violation of the procedure for keeping records of inventory at the place of sale.
- The use of hired labor without proper formalization of labor relations, which contributes to “shadow” employment.
He noted that approaches to control are gradually changing – the emphasis is on efficiency, transparency and digitalization. As early as 2025, inspections will be recorded using body-worn video recorders.
Digitalization of tax audits
The State Tax Service is actively working to improve the tax audit process, making it more transparent and efficient. In 2025, the tax service introduced video recording of inspections using body-worn video recorders.
“We are changing approaches to audits and increasing their efficiency and transparency. We are focusing on their digitalization. In 2025, we started video recording inspections using body-worn video recorders. This is a protection for both parties to the process and improves the quality and objectivity of control measures,” Ruslan Kravchenko emphasizes.
