{"id":27468,"date":"2026-08-18T10:55:22","date_gmt":"2026-08-18T07:55:22","guid":{"rendered":"https:\/\/ukrmedia.news\/?p=27468"},"modified":"2026-08-18T10:55:22","modified_gmt":"2026-08-18T07:55:22","slug":"dps-pereviriatyme-prodavtsiv-u-sotsmerezhakh","status":"publish","type":"post","link":"https:\/\/ukrmedia.news\/en\/economics\/dps-pereviriatyme-prodavtsiv-u-sotsmerezhakh\/","title":{"rendered":"The tax authorities will be checking sellers on social media: who faces fines"},"content":{"rendered":"

The State Tax Service of Ukraine is stepping up its monitoring of unregistered businesses and sales carried out without the proper use of cash registers or point-of-sale systems. Tax officials will analyse the activities of sellers on TikTok, Instagram, Telegram, Viber and WhatsApp. This was announced on 18 August by Olga Vasylevska-Smaglyuk, a Member of Parliament and Deputy Chair of the Parliamentary Committee on Finance, Tax and Customs Policy.<\/p>\n

The State Tax Service will be on the lookout for \u00abshadow businesses\u00bb on social media<\/h2>\n

The tax authorities are stepping up their scrutiny of Ukrainians who systematically sell goods or provide services via social media, but are not registered as businesses.<\/p>\n

According to Vasilevska-Smaglyuk<\/strong>, The State Tax Service will be analysing TikTok, Instagram, Telegram, Viber and WhatsApp. These measures are being taken in accordance with a decision by the Parliamentary Committee on Finance, Tax and Customs Policy regarding the de-shadowing of the economy.<\/p>\n

The monitoring exercise has two main strands. The first concerns businesses that are already registered: the tax authorities will look for irregularities in the operations of businesses required to use cash registers or electronic cash registers, identify high-risk taxpayers and carry out the relevant audits.<\/p>\n

The second area concerns sellers of goods and services who operate via the internet and social media but are not registered as taxpayers at all.<\/p>\n

Unregistered sellers will be sought out in collaboration with the police<\/h2>\n

According to the Member of Parliament, Traffic Police<\/a> should identify such sellers in collaboration with the National Police.<\/p>\n

Initially, an awareness-raising campaign is planned. If the regulatory authorities identify any breaches, the seller may be fined and required to bring their business activities into compliance with the law.<\/p>\n

Monitoring social media is not a fundamentally new tool for the tax authorities. The State Tax Service has previously reported on its use of publicly available information from Telegram, Facebook, Instagram and other online sources to identify potential breaches.<\/p>\n

Attention is now increasingly focused on the systemic aspect e-commerce<\/a> and traders who, in practice, run their businesses whilst remaining outside the official tax system.<\/p>\n

Who can be fined for selling via Instagram and TikTok?<\/h2>\n

The mere fact that goods are sold via a social media platform does not automatically constitute a breach.<\/p>\n

Consistency in one\u2019s activities is key. If a person regularly purchases or manufactures goods for resale, advertises them, takes orders and consistently makes a profit, such activities may constitute entrepreneurship.<\/p>\n

For carrying out business activities without state registration Article 164 of the Code of Ukraine on Administrative Offences<\/em> provides for a fine of between 17,000 and 34,000 UAH, with the possible confiscation of the funds received, the products or the means used to carry out the activity. In the event of a repeat offence within a year, the penalties may be considerably higher.<\/p>\n

Registered business owners may have specific queries regarding the correct conduct of payment transactions and the use of cash registers and point-of-sale systems.<\/p>\n

A one-off sale of personal belongings is not the same as running a business<\/h2>\n

At the same time, the new measures do not mean that every Ukrainian who has sold an old smartphone, clothes or other personal items via Instagram or Telegram must automatically register as a sole trader.<\/p>\n

A one-off sale of personal belongings is not regarded as carrying on a business, so no fine is imposed for working without state registration in such a situation. However, depending on the specific transaction, issues may arise regarding the declaration and taxation of the income received.<\/p>\n

The main aim of the stricter controls is precisely systematic commercial activity, where social media platforms or messaging apps are effectively used as a fully-fledged sales channel, but the seller operates outside the official tax system.<\/p>\n

Consequently, the State Tax Service plans to shift its tax monitoring efforts more actively from traditional retail to social media and messaging apps, where a significant proportion of sales take place via personal profiles, channels and messages.<\/p>","protected":false},"excerpt":{"rendered":"

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