More than 10 thousand actual audits and almost 160 million UAH of revenues to the budget – these are results of the State Tax Service’s work on the un-shadowing payments in all areas of the taxpayers’ activity since the beginning of 2026. Control measures covered various areas of business – from gas stations and car sales to online stores and service sector. Main violations are related to the failure to use RRO/PRRO, concealment of cash proceeds, lack of product accounting and use of undocumented employment.

Fuel: cash payments without RRO and understatement of proceeds

In Zaporizhzhia, during the audit of a gas station, tax officials detected that fuel was sold for cash without use of RRO/PRRO.

Also, concealment of part of the cash proceeds and violation of accounting procedure for fuel at the sales place were recorded. Fiscal checks did not contain product codes according to the Ukrainian Classification of the Foreign Economic Activity Products, which is obligatory element of product identification.

According to the analysis results, underestimation of proceeds volumes was established during the first quarter of 2026 against the background of rising fuel prices.

Expected amount of financial sanctions is about 600 thousand UAH.

Building materials: lack of cash registers and shadow employment

In Vinnytsia region, during the audit inspection of individual-entrepreneur that sold building materials, absence of registered cash registers was discovered. Settlement documents were not issued to buyers, which indicates that transactions were carried out without official registration.

The fact of violation was confirmed during the control purchase, as well as based on the analysis results of information from the System of data accounting of registrars of settlement operations. Separately, use of labor of unregistered employee was established, which shows violation signs of labor legislation.

Amount of fine for selling products without RRO is more than 100 thousand UAH. Materials regarding the unregistered employee were transferred to the State Labor Service.

Cars: sales schemes without documents and opaque settlements

In Kharkiv region, during the audit of two business entities involved in the import and sale of cars from Europe, USA and Ukraine, Mazda 3 and Ford Focus cars were purchased.

Settlements for the sale of these cars were made without use of RRO/PRRO and cars themselves were not properly reflected in the accounting.

For such violations, fines in the amount of about 1.5 million UAH will be applied to individuals-entrepreneurs.

In addition, during the inspection, three employees were found who worked without official registration.

In Lviv region, during actual audit of the business entity that sold cars, violations of inventory accounting were detected.

Cars with price tags, technical specifications and information about the sale were placed on the site.

However, the owner did not provide documents confirming origin of cars, bank statements, payment orders and documents on the movement of funds.

Expected fines – almost 18 million UAH.

Apple techniques: lack of accounting and origin documents

In Dnipropetrovsk region, during the audit of online store, it was detected that Apple techniques and related products were being sold without proper product accounting.

Business entity, during the audit, did not provide documents confirming origin of products it was selling.

Expected fines exceed 1 million UAH.

Alcohol: lack of excise marks and counterfeiting signs

In Dnipropetrovsk region, sale of alcoholic beverages without use of RRO/PRRO and supporting documents on the product origin was detected. Also, there were no excise marks of the established sample on alcoholic beverages.

To stop the product trade with the counterfeit signs, the National Police was involved, who seized alcohol and drew up a report on the administrative violation.

Expected amount of fines is about 140 thousand UAH.

Ecopark and household appliances: cash payments without fiscalization

In Kyiv region, during the audit of business facilities on the territory of a family ecopark (ostrich farm), facts of providing services and selling products for cash without issuing settlement documents were established.

Transactions were not carried out through the RRO/PRRO, which led to their lack of reflection in official accounting. Expected fines are about 350 thousand UAH.

In Cherkasy region, during the audit of entrepreneur who sold technically complex household products, the product sale that were not reflected in the accounting of inventories was discovered.

Entrepreneur faces more than 1 million UAH of fines.