In 2025, the State Tax Service of Ukraine conducted 108 inspections of accredited driving schools that provide training, retraining, and qualification enhancement services for drivers. The inspections revealed a number of serious violations, among which the most common were the presence of more clients than reported in income declarations, as well as the use of unregistered employees.
This is reported by Finway
According to the information from the press service of the State Tax Service, it was found that the number of individuals who successfully completed training and passed exams did not match the declared income of these enterprises. This indicates the possibility of using cash for service payments without proper registration through cash registers or software-based cash registers.
Specific Cases of Violations by Region
In the Kyiv region, a company was fined 2.19 million UAH for conducting transactions without using cash registers/software cash registers and without issuing financial documents. In the Khmelnytskyi region, the fine for similar violations amounted to over 0.8 million UAH.
Additionally, in the Kirovohrad region, a company was fined 0.14 million UAH for conducting transactions through a mobile application without using cash registers/software cash registers, while in the Vinnytsia region, 12 hired employees were found whose labor relations were not formalized. These inspection materials were forwarded to the State Labor Service for further consideration.
The Importance of Official Labor Registration
Representatives of the tax service emphasize that the use of cash registers/software cash registers in business activities and the official registration of labor relations are guarantees of a good reputation for taxpayers and help avoid penalties.
“The use of cash registers/software cash registers in business activities and the official registration of labor relations with hired employees supports a good reputation for taxpayers and helps avoid penalties.”