In 2024, the amount of fines for sole proprietors increased by 5.7 times compared to last year
During the first nine months of 2024, the State Tax Service conducted more than 5,000 documentary checks of individual entrepreneurs (PSOs). The number of inspections decreased by 26% compared to last year, but the total amount of fines increased by 5.7 times. However, entrepreneurs managed to appeal more than half of the assessed amounts.
In accordance with data Opendatabot, the tax service this year performed 5,483 audits, which is a quarter less than in the same period of the previous year. A record 31,178 inspections were recorded in 2021, with an average of 2,600 per month. This year, this number has decreased to about 600 inspections per month.
Despite the reduction in inspections, entrepreneurs faced much larger fines. The amount of additional funds based on the results of inspections in 2024 amounted to 2.33 billion hryvnias, but after a successful appeal, this amount decreased to 1.06 billion hryvnias, which is twice as much as compared to last year.
The tax office can carry out surcharges in cases where it detects understated income, overstated expenses, improper use of tax benefits, violations in VAT reporting, interaction with risky counterparties, or non-compliance with currency legislation.
We will remind that more than 3,300 scheduled inspections of companies and entrepreneurs are planned this year. In addition, from December 1, the moratorium on checks for FOP groups 1 and 2 will end in Ukraine, so the number of checks may increase. Anyone can check if their business is scheduled for inspections through Opendatabot by simply sending the company code to the bot.
Earlier it was reported that 98% of the summonses sent out by the territorial recruitment centers were received by the unemployed and those who do not pay taxes. Prime Minister Denys Shmyhal confirmed this fact at the Kyiv International Economic Forum, noting that only 2% of summonses were sent to officially employed persons.
