The Court of Appeal Confirmed a Fine of 150% of the Product Value for Receipts without Excise Stamp Details
The Second Administrative Court of Appeal reviewed the case concerning the appeal of a tax notice-decision, which imposed nearly UAH 2.85 million in fines on a business entity for violations of legislation related to the use of cash registers and the circulation of excisable goods.
Tax Audit and Identified Violations
Following an on-site inspection, the controlling authority drew up an act and issued a tax notice-decision to impose fines for violations of legislation in the areas of patenting, cash handling regulation, and the use of cash registers in trade, public catering, and services totaling UAH 2,849,813.69.
During the inspection, it was established that the business entity did not ensure that payment transactions were conducted for the full amount of the purchase (service provision) through a cash register with the creation of proper payment documents. In particular, fiscal receipts lacked a mandatory requisite – the digital value of the barcode (series and number) of the excise tax stamp on alcoholic beverages.
The total amount of goods sold with identified violations amounted to UAH 1,896,475.75, indicating non-compliance with paragraphs 1 and 2 of Article 3 of the Law of Ukraine "On the Use of Cash Registers in Trade, Public Catering, and Services" dated 06.07.1995 No. 265/95-VR (hereinafter - Law No. 265/95-VR).
Additionally, the controlling authority established the absence in the fiscal receipt for the sale of a bottle of sparkling wine of the commodity subcategory code according to the Ukrainian classification of goods of foreign economic activity, which is a violation of paragraph 11 of Article 3 of Law No. 265/95-VR.
Court's Position and Evaluation of Evidence
The court agreed with the arguments of the controlling authority and recognized the justification for imposing fines amounting to 150% of the value of goods sold with violations, considering the recurrence. It was noted that a previous violation of the legislation had already been established during an earlier inspection, which resulted in financial sanctions against the taxpayer.
The panel of judges also took into account the legal positions of the Supreme Court, set forth in rulings dated 20.11.2024 in case No. 440/9859/23 and 04.02.2026 in case No. 560/5815/24, according to which the controlling authority has the right to use data from payment documents as proper evidence of established violations.
The court found that the plaintiff did not provide proper and admissible evidence to refute the identified violations, particularly regarding the presence of stocks of alcoholic products with old excise tax stamps.
As a result, the Second Administrative Court of Appeal, by ruling dated 04.05.2026 in case No. 440/11654/25, upheld the position of the controlling authority.
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