In Ukraine, checks on online sales have been intensified – the tax service has received new tools to identify individuals who systematically sell goods through online platforms. This applies to users of resources such as OLX , Prom and Rozetka . People's Deputies Olga Vasylevska-Smaglyuk and Nina Yuzhanina reported on the innovation, IZ writes with reference to the TSN material.
According to Vasilevska-Smaglyuk, if an individual makes more than three sales per year through online platforms, he or she may be recognized as a systematic seller. Such actions are considered entrepreneurial activity without state registration. In turn, Yuzhanina noted that marketplaces will transfer data on all transactions to the tax authority — even for an amount of 1 hryvnia.
Lawyer Maryna Bekalo explains that the tax office now has the ability to identify those citizens who regularly receive money into their accounts for goods sold. According to current legislation, this violation can result in inspections, written requests, and, if confirmed, fines.
The scheme looks like this: if a person constantly sells the same type of goods — for example, new baby strollers, car seats, or other equipment — over the Internet, then this can be considered a business activity. In this case, the marketplace provides information to the tax authority, which sends a request to the seller with a request to provide an explanation, conduct an inspection, or even make a test purchase.
According to the legislation, for trading without the status of an individual entrepreneur, an administrative fine of UAH 1,700 to UAH 3,400 is provided. In addition, financial sanctions are applied – UAH 340 for failure to submit reports, 10% of undeclared income, as well as personal income tax (18%) and military levy (1.5%).
If a person is already registered as an individual entrepreneur, but does not use a PRO or PRRO, then the first case of sale without fiscalization will result in a fine of 100% of the value of the goods. For a repeated violation, the fine increases to 150%.
The issue of selling personal belongings has attracted particular attention in society. The tax office emphasized that if a citizen sells his or her own used items — for example, clothes, shoes, or toys — this is not entrepreneurial activity. Accordingly, such activity is not subject to tax accounting and fines.
The State Tax Service of Ukraine emphasized that the purpose of the new control is not to punish ordinary users, but to prevent tax evasion by those who actually trade without state registration. Online sales of used items remain outside the risk zone.
We remind you that we previously wrote that the prices of food, clothing, and transportation have increased in Ukraine due to rapid inflation.