Kittens with a rare pattern and an unexpected guest: tax authorities paid a visit to the seller

The sale of pets through social networks, specialized websites and online platforms can result in a fine if it shows signs of systematic commercial activity without state registration and tax payment. This was reported by the Main Department of the State Tax Service in Poltava region.

The tax authority reminded that online pet sales have become a common way to earn money. At the same time, some sellers do not take into account that regularly selling animals without officially registering the activity and declaring income is a violation of the law.

In May 2026, specialists of the Main Department of the State Tax Service in Poltava region conducted an on-site inspection of a citizen who was offering kittens of a popular breed with a rare typing for sale. The inspection was carried out as part of the review of citizens’ reports received through the STS digital service “TAX Control”.

During the inspection, tax officers recorded the sale of a pet and identified a number of signs that may indicate systematic commercial activity. Among such signs, the State Tax Service noted the regular posting of ads to sell animals and the use of advertising to find buyers on social networks.

As a result of the inspection, an administrative offense report was drawn up against the seller under Art. 164 of the Code of Ukraine on Administrative Offenses – violation of the procedure for conducting business activity. The materials were sent to the court at the place where the offense was committed.

Under Art. 164 of the Code of Ukraine on Administrative Offenses (KUpAP) the fine can range from one thousand to two thousand non-taxable minimums of citizens’ incomes with possible confiscation of manufactured products, production tools, raw materials and money obtained as a result of the offense, or without such confiscation.

If within a year a person has already been held liable for the same violation or the activity is connected with obtaining income in large amounts, the fine may increase to two to five thousand non-taxable minimums of citizens’ incomes with or without confiscation.

This story is important not only for professional breeders, but also for those who regularly sell animals through Facebook, Instagram, OLX or other online platforms. If sales are systematic, accompanied by advertising and constant listings, the state may regard this not as a one-off private transaction, but as a business without registration.

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