This year, the State Tax Service conducted 16,000 in-room inspections of individual entrepreneurs (PPOs) dealing in excise goods. The total amount of accrued fines is 9.5 million hryvnias. In addition, tax officials carried out actual inspections “on the spot”, as a result of which about 9,000 decisions were issued and fines in the amount of 132.2 million hryvnias were imposed. About this informs “opendatab”.
Analysts note that this year the tax office conducted 16,119 camera inspections of FOPs working with excise goods. These checks are based on the analysis of tax returns, which look for possible errors or inaccuracies in the calculation of taxes. As a result of these checks, fines of 9.53 million hryvnias were assessed, of which almost the full amount was agreed upon – 9.52 million hryvnias.
Last year, the amount of agreed fines for camera checks amounted to a record 21.96 million hryvnias, which exceeded the figures for 2021 by 50%, although the number of checks themselves decreased.
Analysts also indicate that the highest number of camera inspections over the past five years was conducted in 2020 — 33,882 inspections. In 2021, their number decreased by 1.7 times, but the amount of fines increased to 14.57 million hryvnias, which indicates an increase in the effectiveness of inspections.
This year, 8,983 fines were imposed based on the results of actual inspections of FOPs working with excise goods. This is a record number over the past five years, with a total fine of 132.2 million hryvnias.
Analysts note that the average fine this year has decreased by 2.5 times compared to 2021 and is 14.7 thousand hryvnias.
For comparison, in 2020-2021, an average of 5,800 penalty decisions were passed per year with a total sanction amount of 210 million hryvnias per year. Last year, the number of decisions remained at the same level, but the total amount of fines decreased by 50%.
It is also worth noting that in 9 months of 2024, the tax office carried out more than 5,000 documentary checks of FOPs. Although the number of inspections decreased by a quarter, the total amount of fines increased 5 times compared to the same period of the previous year.
