Violation of legislation was recorded according to the audit results of chain store where alcoholic beverages were sold

Employees of the Tax audit division monitor and analyze economic activity of business entities regarding official registration of the appropriate number of employees, real volumes of settlement transactions through properly registered registrars of settlement operations/its software version on an ongoing basis.

Conducted analysis of economic activity of the chain store where alcoholic beverages were sold revealed signs of legislative violation in making settlements.

Actual audit confirmed the following facts:

settlements with consumers (individuals) without issuing relevant settlement documents;

lack of obligatory requisites for excisable products in fiscal receipts - code according to Ukrainian classification of the foreign economic activity;

use of hired labor of employees without proper registration.

According to the actual audit results, violations were recorded for the total amount of 728 thousand UAH.

State Tax Service draws attention of payers who carry out settlement operations to the need to unconditionally comply with requirements of the Law of Ukraine "On use of registrars of settlement operations in trade, public catering and services".