The STS discovered the scheme that allowed reducing real profits by 5000%

During the pre-verification analysis of trade establishments of Kyiv region, employees of the State tax service discovered that the network of stores that carried out the sale of beer and issued customers checks for the purchased beer that only mimic the true payment documents - fiscal checks.

Work of the network was organized in the following way: making a payment by the bank card, the buyer received valid payment document printed out by the registrar of calculated operations that is officially registered in the STS authorities because the funds were credited to the settlement account. On the contrary, making a payment by the cash, the seller switched the cash system to a non-fiscal printer that printed payment checks with all required requisites of a genuine fiscal check. As a result, information about the calculation was not transmitted to the tax authorities. Such scheme made it possible to reduce the sales volume, as well as amount of the single and excise tax.

As follows, starting from June 2019, employees of the State tax service collected 136 payment checks from a network of beer retailers that mimic these payment documents. Carried out and documented sales operations did not appear in the STS databases and were absent in the public resource “Fiscal check search” in the taxpayer’s E-cabinet on the website (https://cabinet.tax.gov.ua/cashregs/check).

There is a significant fact that the specified business entities carried out cash payments in the amount of 10.75 thousand UAH on the day of the actual audit. Payments in the amount of 49.7 thousand UAH were officially declared for 9 months of 2019. That is, the average daily profits during the audit (1.3 thousand UAH) is more than the average daily profit over the previous days (0.02 thousand UAH) by more than 5.000%!

Employees of the State tax service also discovered that despite the obvious connection of business entities of the network with each other, the retail sales were made by 7 different business entities - individuals who are registered in one tax office not at the place of actual activity.

In addition, actual audits revealed a number of other violations. Thus, in 7 cases with 8 employers used the labor of hired workers without proper registration of labor relations and without notification to the STS authorities.

Audit materials were sent to the tax authorities of the region where the entities are registered intended for decision-making according to the requirements of current legislation.