The tax authorities have started inspecting online sales on the internet

The State Tax Service of Ukraine has intensified monitoring of online sales and started sending letters to individuals receiving money transfers.
These letters are being sent to those who regularly sell goods via online platforms (such as OLX) and accept payments to personal bank cards through services like NovaPay. The basis for this is the detection of business activity without registering as an individual entrepreneur (FOP) and without paying taxes.

What is the tax authority doing?
They require the person to appear at a local tax office to explain the origin of the funds. In some cases, an administrative offense protocol may be issued.

Who is at risk of liability?
• If someone sells goods online only a few times per year, this is not considered business activity.
• However, if sales are regular (three or more times), the individual must register as an entrepreneur (FOP) and pay taxes.
• Such income must be declared in the annual tax report, and the total tax burden is 23% (18% personal income tax + 5% military levy).

How to avoid penalties:
• Officially register as a private entrepreneur (FOP) if you engage in regular online sales.
• Declare your income and pay taxes on time.
• Conduct an audit of your financial transactions and prepare documents that prove the legal origin of the funds.

The tax service is tightening its controls. Ignoring their requests may lead to administrative or even criminal liability.
If you receive a request or call from the tax inspector — seek professional legal assistance immediately. Otherwise, you risk losing your case.