117-store Tano chain accused of tax evasion via sole proprietors – Getmantsev

The Tano retail chain, which operates 117 outlets in the Chernivtsi and Ternopil regions, is officially registered under a sole proprietor (FOP). This was reported by Danylo Hetmantsev, head of the Verkhovna Rada’s Tax Committee.

"In addition to this sole proprietor, other sole proprietors work inside these stores, selling excisable goods. Since they operate under the second group of the simplified taxation system, the sole proprietors frequently change once they exceed the UAH 7 million revenue limit. This is essentially a manipulation and an abuse of the system, because the simplified tax regime was designed for small businesses — not for large enterprises disguising themselves as small ones," Hetmantsev said on his YouTube channel.

According to the MP, his assistants inspected several outlets of the chain, confirming information he had received from subscribers: the same store issues receipts from different sole proprietors, which may indicate tax evasion through a "business-splitting" scheme.

"If we compare the average tax burden in the retail sector — about 10% — with what such shadow networks pay, the difference is striking. For example, with a store turnover of UAH 3 million, a fully compliant retailer would pay around UAH 300,000 per month to the state budget, while a sole proprietor pays only UAH 4,000," Hetmantsev noted.

He added that goods in such stores are not cheaper for consumers, but the profit margins for the owners are significantly higher.

The registered owner of the Tano trademark is Mykhailo Lypka.

• In July 2025, Hetmantsev also criticized the Kremenchuk-based grocery chain Marketopt, which, according to him, operates in the same way through sole proprietors. During a test purchase, officials found six sole proprietors listed in a single store in Poltava, and nine in Horishni Plavni.
• Following Hetmantsev’s statement, the Bureau of Economic Security opened an inquiry into Marketopt.