Checking the purchase from the fiscal service: the lawyer explained how not to get a penalty.

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Is it possible that the Fiscal Service made a test purchase and charged a huge fine? The highest court of Ukraine has identified clear Provisions that will cancel the wrongful penalties after actual inspections. Lawyer Bogdan Yankov analyzes the innovative court decision and offers a detailed instruction on the protection of businessmen.

What is a control purchase and its importance Control procurement is a way of tax inspection by which the Inspector of the DPS secretly buys a product or service from an entrepreneur, represented by a regular client. Its task is to control the issuance of a cash check and the correct accounting.

Pursuant to Article 80 of the Tax Code of Ukraine, the actual inspection begins with the control procurement. The key feature: A similar inspection occurs without a prior message, at any time of your business.

“The right to carry out control settlement operations is prescribed in paragraph 20.1.11 of the CCU. However, until recently, the procedure was not written in detail, which gave the tax authorities great freedom for abuse,” – says Bogdan Yankov.

Supreme Court Revolutionary Decision: Case No. 420/5541/23 At the end of 2023 there was an important event for all entrepreneurs of Ukraine. The Supreme Court considered the FOP case, which, after carrying out the control of the equipment, was fined almost UAH 1 million due to the non -issuance of the check and the lack of accounting of commodity balances.

The chronology of events:

• First Instance: The court entered the side of the tax, maintaining the legality of imposing a fine.
• Appellate instance: The FOP did not give up and appealed. The court asked the tax three main questions that she could not answer.
• Cassation instance: The Supreme Court fully supported the appeal position and canceled the fine, establishing new rules for all control purchases.

The lawyer noted that the Supreme Court formulated three mandatory conditions for control. Failure to comply with at least one of them makes the whole inspection illegal.

Where is the money to buy? The tax inspector must document the source of money for control. These should be public funds with appropriate cost checks. The inspector has no right to use his own money – this is a clear instruction of the Supreme Court.

What to check: Require papers for allocation of money from the state budget for conducting a control operation.

Where is the act of control? A detailed act of carrying out a control and settlement operation with mandatory data must be drawn up:

• The exact date and time of purchasing
• The size of the operation
• Detailed list of purchased goods
• Signatures of responsible persons

What to check: Acting with all the details of the operation. In the absence of this document, the purchase is considered unproven.

Where are the documents for the return of the goods? Pursuant to paragraph 20.1.11 of the CCU, the products obtained during the control purchase shall be returned to the payer in proper form. This return must be documented.

What to check: Application for product refund and act of acceptance-transmission with your signature.

Step -by -step instructions during check -up Step 1: In the process of “purchase”:

• Act how with a regular customer
• Be sure to provide a cash check
• Check all the data in the check

Step 2: When announcing an inspection when the client is represented by an inspector:

• Ask your service certificate
• Ask the inspection order
• Make a note of the start of inspection

Step 3: Require documents:

• Documents about the source of funding for purchasing
• Act
• List of purchased product

Step 4: Record everything:

• Make a video record (it’s your right)
• Make copies of all papers
• Write down all the verbal statements of the inspector

Step 5: Return Product:

• Require a written application for return
• Make an act of return in two copies
• Check the product for damage

As the informant previously reported, lawyer Bogdan Yankov has explained what property in Ukraine it is necessary to pay taxes when it is necessary to do it and what punishment is waiting for those who will not pay.

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