The tax authorities have started controlling online purchases: who is at risk and why it will become even tougher

Starting from March 1, 2025, the State Tax Service of Ukraine began actively monitoring money transfers by Ukrainian citizens, particularly in the context of online commerce. The focus is on selling goods via platforms like OLX, Prom, OnlyFans, as well as transferring funds through bank accounts without using cash registers (RRO/PRRO).

Danilo Triasov, an attorney at LESHCHENKO & PARTNERS, explained in a comment to “Telegraf” how the fiscal authorities detect individuals conducting business activities without registration and under what conditions registering as a private entrepreneur (FOP) is legally required.

According to him, the tax service identifies systematic sales based on the number of transactions, recipients of funds, and tax identification numbers. These data are processed by the RRO Data Accounting System (SOD RRO), which records fiscal receipts, including electronic ones.

The attorney also explained the difference between sales receipts and fiscal receipts, emphasizing that in case of violations, not only are fines imposed, but taxes are also additionally assessed on the entire amount of incoming funds — with no right to deduct expenses.

Key risks include:

• a fine of UAH 17,000–34,000 for unauthorized business activity,
• potential confiscation of funds and property,
• additional assessments for PIT, unified social contribution, and military levy,
• in cases of large sums — the risk of criminal liability.