The tax authorities are imposing massive fines on Ukrainian businesses: what have entrepreneurs already paid for?

19 May 17:55

The State Tax Service of Ukraine (STS) has imposed fines totaling 160 million hryvnias on businesses following 10,000 inspections. The main violations included failure to use cash registers, concealment of cash proceeds, and lack of inventory records. This was reported by the agency’s press service , according to "Komersant Ukrainian".

According to the agency’s press service:

“Over 10,000 on-site inspections and nearly 160 million hryvnias in budget revenues—these are the results of the STU’s efforts to combat the shadow economy in all areas of taxpayers’ activities since the beginning of 2026.”

The inspections covered various business sectors, including gas stations, car dealerships, online stores, and the service sector.

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Major violations

One of the most common violations wasthe failure to use cash registers (CR/PRR). In Zaporizhzhia, for example, during an inspection of a gas station, tax officials discovered that fuel was being sold for cash without using a CR/PRR. The expected amount of penalties in this case is approximately 600,000 hryvnias.

Another violation frequently identified during inspections is the concealment of a portion of cash proceeds. Fiscal receipts often lacked product codes, which complicated accounting.

In the Lviv region, during an inspection of a business entity that sells vehicles, violations in inventory record-keeping were identified. The owner was unable to provide documents confirming the origin of the vehicles on the premises, as well as bank statements and payment orders. This resulted in fines totaling nearly 18 million hryvnias.

In Vinnytsia region, during an inspection of an individual entrepreneur selling construction materials, the absence of registered cash registers and the use of an unregistered worker were discovered. The fine imposed for selling goods without a cash register exceeded 100,000 hryvnias.

According to the State Tax Service, violators of minimum wage requirements in the retail trade of excise goods risk losing 3,000 licenses.

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