Final decision on financial sanctions
The Eighth Administrative Court of Appeal issued a ruling confirming that a fine of 417,856.73 hryvnias remains in force. It was imposed on sole proprietor Kateryna Shkolna for violating requirements regarding the accounting of goods inventory at one of the Yabko chain stores in Rivne.
Details of the inspection and identified violations
The events began in August 2024, when tax authority officials conducted a physical inspection of the store. Inspectors recorded non-compliance with the requirements of paragraph 12 of Article 3 of the Law of Ukraine "On the Application of Cash Registers in the Sphere of Trade, Public Catering and Services".
At the start of the inspection, the entrepreneur was unable to provide a complete set of primary documents for the goods located in the sales area. Tax officers paid particular attention to questions regarding the origin of some of the equipment, specifically an iPhone 15 Pro smartphone, as well as goods accepted on consignment.
Later, the store owner managed to provide some documents, including a consignment agreement and an accounting form. However, this did not affect the decision of the tax service, which still imposed the fine in the specified amount.
Court proceedings
Kateryna Shkolna challenged the tax authorities' decision in court. The case went through several instances, after which the Supreme Court sent it for a new review. The Rivne District Administrative Court ultimately fully denied the claims.
Subsequently, the Eighth Administrative Court of Appeal confirmed this decision, finally upholding the financial sanctions.
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