Employees of the department of actual checks of the tax audit department of the State Department of Internal Affairs and Communications of the region systematically carry out measures to control compliance by business entities with legal norms during online trading.
In particular, a few days ago, control and verification measures were carried out on a subject of economic activity, which carries out activities through an online store in Lviv. During the inspection, it was established that the goods were sold in the amount of UAH 5,194.5 for cash without the use of the PRO/PRRO and bank terminal.
This violates the Law of Ukraine “On the use of registrars of settlement operations in the sphere of trade, catering and services” dated 07.06.1995 No. 265/95-BP (as amended), the Law of Ukraine “On Payment Services” dated 30.06.2021 No. 1591- IX.
For the application of administrative penalties, the inspection materials were sent to the court for taking appropriate measures within the limits of competence.
Also, after receiving a request (complaint) regarding a violation of legislation by a business entity during its economic activity in the field of public catering, the employees of the department of actual checks of the tax audit department conducted control and verification measures.
In the course of the inspection, it was established that alcoholic beverages were being sold without receipt documents, which is a violation of the requirements of paragraph 12 of article 3 of the Law of Ukraine “On the use of registrars of settlement operations in the sphere of trade, public catering and services” dated 07.06.1995 No. 265/95-BP (from changes and additions). The expected amount of financial (fine) sanctions is 41.7 thousand hryvnias.
In addition, one case of using the labor of a hired person without proper registration of labor relations was established.
The main administration of the DPS in the Lviv region once again reminds of the need for business entities to comply with the requirements of the Law of Ukraine “On the use of registrars of settlement transactions in the sphere of trade, catering and services”.