Although the Verkhovna Rada established a moratorium on the application of fines in this area, it was canceled from October 2023.
The Tax Service resumed imposing fines for the absence of registrars of settlement operations (PRO/PRRO) and violations of the legislation regulating their application. The State Tax Service warned about this.
According to the information of the tax service, in the last quarter of 2023, 6,767 inspections were carried out in the field of trade, including online trade, and fines in the amount of UAH 142.5 million were assessed. Of this amount, UAH 170,000 are fines for violations in online sales.
Entrepreneurs have already started preparing for the return of fines from the beginning of 2023. As a result, the number of new connections to PRRO from Fondy has increased 2.4 times over the past year.
Fines for violation of the law on the use of PPO/PRPO are 100% of the value of the goods for the first violation and 150% for repeated violations.
Although the Verkhovna Rada established a moratorium on the application of fines in this area, it was canceled from October 2023. For FOPs that pay a single tax and are not VAT payers, reduced fines of 25% and 50% of the value of the goods apply until July 31, 2025.
The tax service also charges fines for not using the programming mode with the indication of the product subcategory code, violation of inventory records, and lack of fiscal receipts.
For example, one entrepreneur from Mykolaiv was fined 250,000 UAH for selling mopeds through OLX without applying the PRO/PRRO and proper accounting of the goods. In another case, an entrepreneur from the Dnipropetrovsk region sold power tools through an online store in the amount of UAH 29,000 without using the PRO or PRRO.