Since March 2024, the State Tax Service of Ukraine (DPS) has introduced permanent monitoring of citizens engaged in entrepreneurial activity on the Internet without proper registration. This applies to persons who systematically receive money transfers for goods sold but do not pay taxes and do not use registrars of settlement transactions (PPO/PPO).
In the first 20 days of March, the STS identified tens of thousands of Ukrainians who regularly receive funds in their own bank accounts. Some of them conduct hundreds of transactions per month, but are not registered as individuals-entrepreneurs (FOPs) and do not report to the tax.
The tax notes that now it receives information about such transactions through the PPO data accounting system, which allows:
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Identify citizens who keep a systematic online trade without state registration.
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Identify FOPs that do not use cash registers by violating tax legislation.
The DPS emphasizes that the main purpose of the initiative is not to punish citizens, but to prevent possible violations. The tax service is aimed at prevention and legalization of business activities so that citizens can avoid penalties through ignorance of legislation.
At the same time, in case of detection of violations that will not be eliminated, entrepreneurs may be applied appropriate measures, in particular, penalties and tax requirements.
The Tax Service reminds that citizens engaged in systematic sale of goods on the Internet are obliged:
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Register as an individual entrepreneur (FOP).
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Choose the appropriate tax system (a single tax or general system).
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Use PPO/PRO for settlement operations.
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Keep records of income and submit tax reporting.
