In 2024, the State Tax Service of Ukraine carried out 16,119 camera inspections among individual entrepreneurs (PPOs) working with excise goods and assessed fines in the amount of 9.5 million hryvnias. This indicates an increase in inspections compared to previous years.
According to Opendatabot, as a result of actual inspections, another 8,983 fines were imposed, which was a record number over the past five years. In general, the number of decisions on the imposition of fines has increased, which indicates the strengthening of control over the circulation of excise goods and compliance with labor legislation among entrepreneurs.
At the same time, the average amount of the fine in 2024 decreased by almost 2.5 times compared to 2021, reaching the level of 14,700 hryvnias. This indicates that although inspections have become more regular, public authorities have become more cautious in imposing sanctions.
For comparison, in 2020-2021, on average, about 5,800 decisions were made per year, and the total amount of fines reached 210 million hryvnias. Last year, the number of decisions remained stable, but the amount of fines decreased by 1.5 times.
Chamber audits conducted by the tax service are based on the data specified in the tax returns and are aimed at identifying errors in reporting, overestimation or underestimation of taxes. This approach allows specialists to detect violations even at the stage of submitting documents, without performing a physical inspection of the entrepreneur.
It is worth noting that the largest number of camera inspections over the past five years was carried out in 2020 – 33,882 inspections. However, in 2021, their number almost halved, but the amount of fines increased by 1.6 times, reaching UAH 14.57 million.
In general, in 2023, the tax service recorded the largest amount of agreed fines based on the results of chamber inspections, which amounted to UAH 21.96 million - 1.5 times more than in 2021.
