The Tax Office has issued a record number of fines for individual entrepreneurs: figures.

Ukrainian individual entrepreneurs received a record number of fines for working with excise goods

The Ukrainian Tax Service imposed a record number of fines on individual entrepreneurs (IEs) working with alcoholic and tobacco products.

This information is reported by OpenDataBot.

In 2024, the State Tax Service conducted 16,119 desk audits of individual entrepreneurs (IEs) working with excise goods. As a result of these audits, they assessed fines totaling 9.5 million hryvnias. Additionally, 8,983 penalty sanctions were imposed. This is a record number in the last five years.

The average fine in 2024 was 14,700 hryvnias, which is 2.5 times less than in 2021.

Desk audits of IEs working with excise goods aim to verify compliance with labor laws, cash circulation, and the availability of licenses.

In 2020-2021, the average number of such audits was about 5,800 per year, and the total amount of fines was 210 million hryvnias. In 2023, the number of audits remained at the same level, but the total amount of fines decreased by 1.5 times.

It is worth noting that desk audits are based solely on the numbers indicated in tax declarations and are aimed at identifying errors in the submitted reports and tax underreporting.

In 2023, the tax authority recorded the largest amount of fines received after desk audits - 21.96 million hryvnias. This is 1.5 times more than in 2021.

It should be noted that the largest number of desk audits in the last five years was conducted in 2020 - 33,882. However, in 2021, their number decreased by 1.7 times, while the amount of penalty sanctions increased by 1.6 times - to 14.57 million hryvnias.

We remind you that the Accounting Chamber named the main risks of the state budget for 2025.