Over UAH 141 million in fines imposed on sole proprietors for excise goods in 2024

The Tax Service has already conducted 16,119 desk audits of individual entrepreneurs (IEs) dealing with excisable goods this year. These audits are based solely on the figures provided in tax declarations, aiming to identify any errors, overstatements, or understatements in the reported taxes. As a result, fines totaling 9.53 million UAH were imposed, with almost the entire amount — 9.52 million UAH — being settled.

Last year recorded the highest amount of agreed fines from desk audits — 21.96 million UAH, which is 1.5 times more than in 2021, despite a decrease in the number of audits.

For comparison, the largest number of desk audits in the past 5 years was conducted in 2020 — 33,882 audits. However, in 2021, the number of audits decreased by 1.7 times, while the total fines increased by 1.6 times, reaching 14.57 million UAH.

Additionally, 8,983 fines were issued based on on-site inspections of individual entrepreneurs dealing with excisable goods. This is a record number in the past five years. Offenders are required to pay 132.2 million UAH.

This year, the average fine amount decreased by 2.5 times compared to 2021 and now stands at 14.7 thousand UAH.

On-site inspections are conducted at the entrepreneur’s workplace to verify compliance with labor laws, cash handling, licensing, and other regulatory requirements.

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