State Tax Service checks the facts of refusal of consumers to pay for goods/services by POS terminal

In order to prevent violations of requirements of current legislation by business entities that conduct settlement transactions through registrars of settlement operations and are likely to refuse payments to consumers for goods/services using a POS terminal (electronic payment mean), the State Tax Service has launched audit of commercial facilities and conduction of actual audits at facilities where there are violations.

In addition, in order to ensure legal rights and interests of citizens of Ukraine, the State Tax Service created a chatbot "StopViolationBot" to enable consumers to inform about detected violations, in particular, settlements procedure.

Territorial units of tax audit in May-July 2022 conducted 1110 actual audits of business entities that probably illegally refuse to make payments for goods (services) in the non-cash form using bank payment methods in territories where there are no hostilities.

According to the audit results, fines (financial sanctions) in the amount of more than 9.5 million UAH are expected to be applied to the violators.

463 cases of illegal refusal to make payments for goods (services) using bank payment instruments were established during the audits.

According to the control and verification measures results, the number of 463 protocols on administrative offenses was compiled against the guilty persons, where responsibility under Article 163¹⁵ of the Code of Ukraine on Administrative Offenses.

Taxpayers please note that Article 163¹⁵ of the Code of Ukraine on Administrative Offenses stipulates that violation of procedure for carrying out cash payments for goods (services), including non-compliance with requirements established by the law to ensure possibility of payments for goods (services) using electronic payment means, entails imposition of a fine on an individual-entrepreneur, officials of a legal entity from up to two hundred tax-free minimum incomes of citizens.

Actions committed by a person who has already been subject to the administrative fine for the same violation during a year entail imposition of fine of five hundred to one thousand tax-free minimum incomes of citizens.