The State Tax Service of Ukraine (STS) is launching a large-scale campaign to identify illegal business activities and sales conducted without cash register equipment. Given the current economic situation in 2026, the department's priority is the dedensification of the economy and monitoring compliance with fiscal legislation. A new tool in the tax authorities' arsenal will be the in-depth analysis of open information on the internet and social media.

Social media under the crosshairs: TikTok, Instagram, and Telegram

As reported by RBK-Ukraine, citing People's Deputy from the "Servant of the People" faction, Olga Vasilivska-Smaglyuk, the STS will monitor popular platforms to search for anomalies in business operations. The list of priority resources for analysis includes TikTok, Instagram, Telegram, as well as the messengers Viber and WhatsApp. The tax service intends to identify sellers of goods and services who conduct active online activities but are not registered as taxpayers.

Special attention will be paid to identifying "grey" schemes used by already registered businesses. If a company or entrepreneur is required to use registers of cash transactions (RRO) or software registers (PRRO) but hides part of the revenue, STS algorithms must record these discrepancies. Based on the data obtained, a list of risky taxpayers will be formed, who will subsequently be subject to inspections.

Joint work with the police and consequences for violators

To implement this strategy, the STS plans close cooperation with the National Police of Ukraine. Joint raids and information exchange will allow for more effective identification of individuals selling on the internet without registration. In the event of potential violations, tax officers will first conduct explanatory work with the seller.

However, if the fact of tax evasion is confirmed, the business faces administrative punishment. Violators face fines, as well as a requirement for immediate legalization of their activities. Measures to identify the shadow economy were provided for by the decision of the Parliamentary Committee on Finance, Tax, and Customs Policy. In August 2026, the STS already reported to the Committee on the fulfillment of relevant assignments regarding dedensification.

Who is required to have a cash register in 2026: rules for sole proprietors

It is important to understand exactly who falls into the risk zone. According to current Ukrainian legislation for 2026, the mandatory application of RRO or PRRO applies to individual entrepreneurs (sole proprietors) of the 2nd, 3rd, and 4th groups of the single tax, as well as those working under the general taxation system. This applies to all settlement operations: both cash and via bank cards or payment systems.

At the same time, there are categories of entrepreneurs exempt from this obligation. Sole proprietors of the first group are not required to use cash register equipment. Exceptions are also provided for those who receive payment exclusively via bank transfer to an IBAN (without using payment services), as well as for entrepreneurs working in rural areas when certain legal conditions are met.

Contradictory data

While the official position of the STS and deputies sounds unequivocal — the "hunt" for the shadow sector is intensifying — there are nuances in interpreting the scale of this work. On the one hand, Deputy Vasilivska-Smaglyuk states that systematic analysis of social media is a new stage of work. On the other hand, market experts (including data from minfin.com.ua) note that monitoring open sources has been ongoing for several years, and current statements may be more of a rhetorical intensification of pressure before the reporting period than the introduction of fundamentally new technologies. Furthermore, it remains unclear exactly how the tax service will technically filter millions of ads on Telegram and Instagram without violating citizens' rights to private correspondence in messengers.