The tax authority has suspended spot checks on small and medium-sized businesses

The State Tax Service has announced a temporary suspension of tax inspections and test purchases for small and medium-sized businesses. The moratorium will remain in effect until December 31 of this year.

The decision was made to support small and medium-sized businesses in the current economic situation, reduce the administrative burden, and create more comfortable conditions for doing business.

As part of the suspension, raids and test purchases related to compliance with tax legislation, including the use of cash registers, invoices, software and hardware devices for non-cash payments, transactions with bank cards, electronic money and national standard QR codes, as well as the availability of primary accounting documents for goods.

The moratorium applies to individual entrepreneurs working:

• under a simplified taxation system based on a single tax at rates of 0 and 0.5%;
• on the basis of a patent;
• in a trade zone with a special taxation regime;
• in the garment and textile industry at a single tax rate of 0.25%.

At the same time, the State Tax Service emphasized that the exemption from control does not apply to entrepreneurs operating without tax registration or without paying patent tax, as well as to cases where complaints, statements, or materials from investigative authorities have been received by the tax authorities. An exception is also made for entities with confirmed facts of tax evasion, including taxes on hired workers, and for the turnover of excisable goods — in terms of control over the availability of excise stamps.

At the same time, the tax service intends to strengthen its explanatory work with businesses and provide practical assistance to entrepreneurs on issues related to the use of cash registers, invoices, and non-cash payment instruments.