The amount of fines for fops has increased almost 6 times

The State Tax Service conducted more than 5,000 documentary audits of fops in the first 9 months of 2024. The number of inspections has decreased by a quarter, but the amount of fines is 5.7 times higher than in the same period last year. Entrepreneurs managed to appeal more than half of the additional amounts.

This is reported by Opendatabot.

This year, the Tax Service has already conducted 5,483 documentary inspections of individual entrepreneurs. This is 26% less than in the same period last year.

Image: Opendatabot

A record 31,178 documentary audits were recorded in 2021. Then, on average, 2.6 thousand inspections were conducted per month. By comparison, this year their number has dropped to 600 per month.

Despite the decrease in the number of inspections, the amount of fines in 2024 increased 5.7 times compared to the same period last year. However, entrepreneurs have been successful in challenging some of the results of these decisions - by as much as two times. Thus, this year, based on the results of tax audits, additional UAH 2.33 billion was charged, and after appealing tax decisions, this amount decreased to UAH 1.06 billion. By comparison, last year, those fined managed to appeal only a third of the tax decisions.

Image: Opendatabot

The State Tax Service can impose additional taxes after an audit if an entrepreneur underreported income or overstated expenses, unjustifiably used tax benefits, committed VAT violations, submitted late reports, cooperated with risky counterparties, did not comply with currency legislation, or violated the rules for accounting for tax differences.

This year, the Tax Service has planned more than 3,300 scheduled inspections of companies and individual entrepreneurs. And starting from December 1, the moratorium on documentary audits of sole proprietorships of groups 1 and 2 will be lifted in Ukraine, so there may be more audits.

You can find out whether your business or partners are scheduled for inspections for free in the OpenTabot. To do this, send the bot the company code. If the business is on the tax plan, the relevant information will appear in the company card.

Earlier, Intent reported that over the past two months, 98% of people to whom the Territorial Recruitment Centers sent summonses were unemployed and those who did not pay taxes. This was stated by Prime Minister Denys Shmyhal at the 10th Kyiv International Economic Forum (KIEF). He assured that the registers make it possible to track whether a person pays taxes. As a result, only 2% of summonses were sent to people who are working during the last two elections.