Entrepreneurs were charged over UAH 140 million in fines for excisable goods

Over UAH 141 million in fines were charged to individual entrepreneurs for excisable goods in 2024. 99% of fines are agreed upon.

This was reported by the Opendatabot service.

It is noted that this year the Tax Service actively inspected individual entrepreneurs working with excisable goods. There were 16 thousand desk audits, which resulted in UAH 9.5 million in fines. The tax authorities also conducted on-site inspections, which resulted in about 9,000 more decisions and fines of UAH 132.2 million.

In total, the Tax Service has already conducted 16119 desk audits of individual entrepreneurs working with excisable goods this year. These are audits based solely on the figures provided in tax returns and are intended to identify errors, overstatement or understatement of taxes in the submitted reports. As a result, UAH 9.53 million of fines were accrued, of which almost the entire amount of UAH 9.52 million was agreed upon.

Photo: Opendatabot

It is added that last year, the largest amount of agreed fines based on the results of desk audits was recorded - UAH 21.96 million. This is 1.5 times more than in 2021, despite the fact that the number of inspections decreased. For comparison, the largest number of in-house inspections over the past 5 years was conducted in 2020 - 33882 inspections. However, in 2021, their number decreased by 1.7 times, while the amount of fines increased by 1.6 times to UAH 14.57 million.

Photo: Opendatabot

Another 8983 penalties were imposed based on the results of actual inspections of individual entrepreneurs working with excisable goods. This is a record number over the past five years. Violators have to pay UAH 132.2 million.

Photo: Opendatabot

This year, the average amount of sanctioned fines has decreased by 2.5 times compared to 2021 and amounts to UAH 14.7 thousand.

Actual inspections are carried out at the sole proprietor's place of business to check compliance with labor laws, cash circulation, licenses, etc.

Photo: Opendatabot

For comparison, in 2020-2021, an average of 5,800 decisions were made per year, with the total amount of sanctions amounting to UAH 210 million per year. Last year, the number of decisions remained at the same level, but the total amount of fines decreased by 1.5 times.