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Automatically translated version. May contain inaccuracies compared to the original.
The tax authority failed to prove the sale of raw materials for e-liquid, because the fiscal receipt contained only an aroma, and there was no video or photo evidence of the sale of the nicotine booster and glycerin.
This is reported by the Telegram channel «Judging schemes» citing a court ruling from 13 August 2026 of the year 160/13169/25.
Case circumstances and the tax authorities’ claims
In January 2025, inspectors from the State Tax Service of Cherkasy region conducted an on-site audit of the trading pavilion of LLC “FLEX SYSTEM” in Cherkasy. According to the tax authority, the seller sold the aroma “Vape Shot Apple” in a kit with a nicotine booster “Salt” and glycerin for 155 hryvnias.
On that basis, the tax authority issued two tax notification decisions (PNR):
The enterprise challenged these decisions. Dnipropetrovsk Administrative Court of Appeal in August 2025 year canceled both PNRs, after which the tax authority filed an appeal.
Why the tax authority lost in court
Having studied the case materials, the Third Administrative Court of Appeal agreed with the position of the first instance and drew attention to critical deficiencies in the controlling authority’s evidentiary base:
Court conclusion
13 August 2026 year the Third Administrative Court of Appeal, in a panel of judges (presiding judge Serhiy Ivanov, judges Valeria Shalyeva, Vladyslav Cherednychenko), left the tax authority of Cherkasy region’s appeal without satisfaction, and the first instance court’s decision to cancel the PNRs without changes.
Document: PDF proof of the original version of the news item "За відсутності доказів і фіскального чека штрафні санкції не застосовуються: апеляційний суд анулював податкове повідомлення-рішення, винесене податко...". It records the publication content at the moment of the first scan, the preservation date and the source: Rozsliduvach.
