Following the searches by the BEB, Marketopt has once again issued two receipts
This is evidenced by an inspection of the ‘Marketopt’ shop at 3 Dmytro Koryak Street in Poltava. It had previously been reported that the State Security Service had carried out searches at the chain’s outlets.
On 22 June, at the ‘Marketopt’ shop at 3 Dmytro Koryak Street in Poltava, the till issued two separate receipts when a single purchase was paid for.
The first receipt, for 83.10 UAH, was issued in the name of ‘August-Plus’ Private Enterprise. The second receipt, for 57.22 UAH, was issued in the name of sole trader V.V. Ishchenko.
In other words, a single purchase was split between different business entities. It is precisely this model that has previously come under scrutiny by the tax authorities, the Bureau of Economic Security (BEB) and the Verkhovna Rada’s Finance Committee.
What the company promised to change
On 22 May, the management of the ‘Marketopt’ and ‘Optovychok’ chains issued a statement following searches by the Economic Security Bureau.
In it, the company stated that it plans to abandon the practice of using a large number of sole traders, move towards a more transparent business structure and ensure that a single tax receipt is issued for each purchase.
At the same time, the retailer noted that changing its operating model would take some time.
What the Economic Security Bureau is investigating
In April, the Economic Security Bureau reported that it had carried out searches at one of the largest retail chains in the Poltava region.
According to the investigation, the chain may have operated through more than 3,500 sole traders. The Economic Security Bureau believes that this model may have been used to minimise the tax burden.
During the investigative operations, detectives seized financial documentation, bank cards, computer equipment and other materials that may be relevant to the case.
Danylo Getmantsev, Chair of the Verkhovna Rada’s Finance Committee, had previously stated that the use of a large number of sole traders in the operations of retail chains could lead to significant losses to the budget.
Following ‘Marketopt’s’ announcement of a change to its business model, he wrote that the company should no longer issue two receipts for a single purchase.
The current case in Poltava shows that, at least in one particular shop within the chain, this practice continues.
To the customer, the situation appears to be a normal purchase at a single shop. However, legally, the sale of goods may be channelled through different companies or sole traders.
This is precisely the mechanism known as ‘business fragmentation’. Law enforcement and tax authorities raise concerns about it if it is used to reduce tax liabilities or circumvent the limits of the simplified tax system.
At the same time, the final legal assessment of the company’s actions must be made by the investigating authorities and the court.
Marketopt’s position
At the time of writing, there had been no new public response from ‘Marketopt’ regarding the case involving the two receipts on 22 June.
Previously, the company had acknowledged the need to change its payment system and stated its readiness to switch to a single fiscal receipt for a single purchase.
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