New rules for private individuals: who will need cash registers
From January 1, 2022, cash registers for private individuals of some groups will become mandatory,
Ukraine , Ukraingate , 2 January , 2022 | Ukraine News
Details
It is reported that according to the Tax Code of Ukraine from January 1, 2022, single taxpayers of the second-fourth groups, which conduct cash settlements, must use in their activities registrars of settlement operations and / or software registrars of settlement operations.
However, it is noted that from January 1, 2022, the application of RRO / PRRO remains optional for sole proprietors – single tax payers:
the first group;
the second-fourth groups, which in accordance with the resolution of the Cabinet of Ministers of August 23, 2000 № 1336, as amended, are allowed to use settlement books and accounting books of settlement operations (RK and CRR) instead of RRO / PRRO.
This resolution establishes that from January 1, 2022 when selling goods (except excisable) in the village FOP allowed not to use RRO / PRRO (subject to the use of RK and KORO) if:
the annual volume of settlement operations does not exceed 167 minimum wage (in 2022 – UAH 1.09 million) per one structural (separate) unit;
such trade will not be carried out in one trade object, where excisable goods are also sold;
such private individuals do not carry out remote trade, including through the Internet;
village councils and councils of united territorial communities have not decided on the mandatory application of RRO / PRRO on the territory of the respective communities.
It is noted that at the same time the possibility of not using RK and KORO in the provision of dry cleaning, insurance and tourist and excursion services has been abolished.
For single tax payers of the first group, the obligation to keep records of inventories is not introduced.
Addition
In December 2021, during an extraordinary sitting, the people’s deputies failed to include in the agenda the bill № 6376 on the postponement of the use of cash registers (RRO) by small businesses.
Entrepreneurs several times during the year went to rallies near the Verkhovna Rada with a request not to introduce from January 1, 2022 registrars of settlement operations for those who work in the field of small business.
It will be recalled that in November 2020, President of Ukraine Volodymyr Zelenskyi submitted a bill to the Verkhovna Rada proposing to liberalize the use of registrars of settlement operations (RROs) for sole proprietors and postpone their mandatory introduction until January 1, 2022.
In December of the same year, Zelensky signed a law postponing the mandatory application of the RRO by single tax payers.
Source: Ukrgate
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