Tax authorities find schemes in sales of equipment: fines amount to UAH 390 million
10 October 06:21
In 2025, the State Tax Service of Ukraine stepped up its control over the electronics market. Based on the results of more than 2.5 thousand control purchases made through marketplaces, tax authorities have identified 162 cases of non-issuance of fiscal checks. This was announced by the acting head of the State Tax Service Lesia Karnaukh after a meeting with representatives of leading networks to discuss ways to increase market transparency.
“In words, everyone talks about fair rules, but in practice the situation is different,” Karnaukh emphasized.
The most common violations
Tax authorities record sales of goods without issuing fiscal receipts or using fake ones.
“In the last week alone, during 118 orders, including iPhone 17, in 23 cases we found either the absence of a real receipt or its imitation in the amount of about UAH 500 thousand. Some receipts look creative, but have nothing to do with real documents,” said the head of the State Tax Service.
In addition, unregistered employees, payment of “shadow” salaries and splitting businesses into dozens of individual entrepreneurs to minimize taxes have been identified.
“This is a classic scheme used by many market participants. But it is not about honesty and not about the same rules for everyone,” added Karnaukh.
Another violation is the sale of equipment without documents on its origin and without proper accounting.
Results of inspections
In 2025, the tax authorities conducted 3,800 factual inspections, which resulted in fines of almost UAH 390 million.
Almost 70% of the audits were accompanied by timekeeping of business transactions, which allowed for an objective assessment of real sales volumes.
“When our experts are present, the revenue increases several times. But as soon as we leave the facility, sales drop sharply. Where we see attempts to evade taxes, we react promptly and pass the materials to law enforcement,” emphasized Karnaukh.
Positive trends
Despite the revealed violations, there is an increase in transparency in the trade in electronics and technology.
In 2025, market participants’ revenues increased to UAH 126.1 billion (10.9% by 2024), and tax revenues increased to UAH 6.7 billion (32%).
Tax efficiency has also improved:
- vAT – from 1.29% to 1.63%;
- corporate income tax – from 0.43% to 0.5%.
“Equal rules will only work if businesses are transparent on their own. Then no inspections will be perceived as pressure,” summarized Karnaukh.
