Starting January 1, Ukrainian tax authorities will begin widespread audits: learn who may face fines and why.

Starting January 1, Ukrainians will face mass checks by the tax authorities: who and for what can be fined

From January 1, 2025, entrepreneurs operating in small towns will be required to provide customers with the option to pay for goods and services electronically. The penalty for the first violation is up to 3,400 hryvnias, and for a repeat offense, it could reach up to 17,000 hryvnias.

This is outlined in the resolution №894 dated July 29, 2022, "On Establishing Deadlines by Which Traders Must Ensure the Ability to Make Cashless Payments (including using electronic payment means, payment applications, or payment devices) for the Goods Sold (Services Rendered)."

The implementation of these obligations is occurring in stages, and Ukrainians can expect a new phase starting January 1, 2025, according to Focus.

This rule applies to both traditional stores and online sales of goods or services. Sellers are required to offer customers the following cashless payment options:

• electronic payment means (e.g., bank cards);
• payment applications (Apple Pay, Google Pay, etc.);
• payment devices (terminals, mobile POS systems).

Despite the extensive changes, the law provides for certain exceptions. Specifically:

• Individual entrepreneurs of the first group of the single tax: this is the smallest segment of entrepreneurs, mainly self-employed individuals with minimal turnover;
• traders from vending machines or those engaged in street trading;
• vendors of self-grown or self-fed products.

Additionally, the requirements do not apply to operating entrepreneurs:

• in areas that are combat zones or occupied territories (the list of such regions is approved by the Ministry of Reintegration);
• within three months after the liberation of territories or the end of hostilities.

The State Tax Service of Ukraine notes that non-compliance with cashless payment requirements will result in fines. Currently, these are as follows:

• for the first violation: from 1,700 to 3,400 hryvnias;
• for a repeat violation within a year: from 8,500 to 17,000 hryvnias.

Such measures are stipulated by Article 163-15 of the Code of Administrative Offenses.