An individual entrepreneur in a village can operate without a cash register: when it is allowed by law
Entrepreneurs who conduct business simultaneously in the city and rural areas often face the question: is it necessary to install cash register equipment at each retail point, or are there separate rules for villages.
This is especially relevant for individual entrepreneurs on a simplified tax system who sell goods in small settlements and at the same time have stores or sales points in cities.
The legislation indeed provides a different approach to the use of cash registers (CR) and software cash registers (SCR) depending on the place of activity, and for some entrepreneurs in villages, exceptions apply. Therefore, it is important to understand in which cases cash register equipment is mandatory and when it is allowed to operate without it.
When an individual entrepreneur is obliged to use CR and SCR
The rules for using cash registers and software cash registers are defined by the Law of Ukraine No. 265/95-VR "On the use of cash registers in trade, public catering, and services." It applies to all business entities and their business units that carry out cash or cashless settlement operations.
In which cases it is possible to operate without cash register equipment in a village
At the same time, Cabinet of Ministers Resolution No. 1336 approves a list of cases when entrepreneurs can operate without CR and SCR, using settlement books and books of accounting for settlement operations.
In particular, individual entrepreneurs on a simplified tax system have the right not to use CR or SCR during retail trade in the territory of a village or settlement if they sell goods that are not excise goods. In such cases, it is allowed to use settlement books and books of accounting for settlement operations.
How CR is applied if there are retail points both in the city and in the village
Thus, if an individual entrepreneur has one business unit in the city and another in a village or settlement, the rules for using cash register equipment will be different for them. In the city, CR or SCR is mandatory according to the law, while in rural areas it is possible to operate without cash register equipment if the established conditions and the annual limit of settlement operations are met.
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