For undeclared goods, a sole proprietor may receive a fine equal to double the retail value - but not less than 170 hryvnias. Liability is established by Article 20 of the Law on RRO. If undocumented goods worth 200,000 hryvnias are found during an inspection, the penalty will be 400,000 hryvnias.
Starting from 2026, three categories of entrepreneurs are obliged to keep records of commodity stocks: sole proprietors under the general taxation system; sole proprietors of group III of the single tax, registered as VAT payers; sole proprietors under the simplified system who trade in goods of the so-called risky group.
What goods belong to the risky group
Legislation assigns three categories to this group:
medicines and medical devices;
technically complex household goods subject to warranty repair;
jewelry made of precious metals and stones.
The list of technically complex goods is wide and includes, in particular, refrigerators, telephones, televisions, washing machines, computers, video cards, bicycles, boilers, game consoles, and drones.
In general, the obligation depends on the entrepreneur's taxation system, their VAT payer status, and the type of goods.
A fine may be imposed based on the results of a tax audit: if inspectors find goods that the entrepreneur was obliged to account for, but cannot confirm their origin and availability with relevant documents.
A separate risk is inaccuracies in the Unified State Register (USR): they can also lead to fines. If erroneous information was contained in the applicant's own documents, to correct it, one must contact the state registrar with the relevant documents and pay an administrative fee. Its size depends on the type of registration action and the nature of the changes.
