TAX Control: first results of the new SFS service in combating violations in trade and the service sector

Launch of the service and its concept
TAX Control is a new digital service of the State Tax Service (STS) for prompt recording of violations in retail, services and catering, through which a consumer can quickly report “shadow” operations at everyday shopping locations. The service is available as a widget on the STS web portal 24/7 from any device and is integrated into the ecosystem of e-services, including the My Tax mobile application.​

How TAX Control works in practice
The interaction mechanics are simple: a user clicks the TAX Control widget, selects the type of violation, specifies the address of the facility, describes the situation and, if necessary, attaches materials. In this way, the STS receives specific reports linked to the location, business and type of violation, which simplifies analytics and inspection planning. Messages are sent in real time immediately after the transaction, so every settlement operation is potentially under public control.​

First weekly “snapshot” of violations
In the first week of TAX Control operation, the STS received almost 100 reports of possible violations in trade, services and catering, which is already a telling start for a new service and confirms existing demand for a “complaint button”. The structure of the reports highlights the key “pain points” in the interaction between business, consumers and the tax system: whereas previously such violations were recorded mainly during inspections, they now appear en masse through direct signals from clients.​

Most common violations
About 45% of reports via TAX Control concern failure to issue fiscal receipts or non‑use of cash registers (RRO/PRRO), around 19.5% relate to refusal to accept bank cards, and the rest concern doing business without registration, unregistered employees and possible abuses with licences. This shows that fiscalisation and cashless payments remain the main markers of business transparency.​

Tax control and the shadow economy
The STS presents TAX Control as a tool of shared responsibility for the budget and fair competition rather than a way to “pressure” business. In practice, however, the service records exactly those violations that remove operations from the tax field and serves as an indicator of the main channels for forming the shadow segment.​

Risks for business
The service increases the risk of coming into the STS’s focus even without formal risk criteria, so correct work with cash registers, staff, licences and cashless payments becomes both a legal and reputational obligation. Customer reports may become grounds for on‑site inspections, additional tax assessments, fines and administrative liability for cash handling and labour violations.​

Consumer behaviour
The online complaint tool changes consumer habits: instead of verbal remarks they can promptly contact the tax authorities. A receipt is increasingly perceived as an element of personal security, and its absence becomes a reason to immediately use TAX Control rather than only write posts on social networks.​

Impact on the market and prospects
The service strengthens the position of “white” taxpayers by making it harder to dump prices through tax evasion and encouraging gradual “self‑cleaning” of the market, especially in cash‑based segments. Its future effectiveness will depend on how the STS filters reports and integrates TAX Control into risk‑based selection systems for inspections and analytical modules.​

Author and consultation
Author – Yuliia Popadyn, attorney in tax and housing law practice at the WINNER Law Firm. If you have questions about how the TAX Control service works or about potential risks for your business, you can request an individual consultation so that a specialist can analyse your situation and help you choose a safe course of action.