Cash Registers at Markets and Fairs: When an Individual Entrepreneur May Not Use a Cash Register
In retail trade at markets and fairs, individual entrepreneurs may not use cash registers (RRO) and/or software cash registers (PRRO), but only if the annual volume of settlement transactions does not exceed UAH 500,000 per business entity. If this limit is exceeded, the use becomes mandatory.
As explained by the Main Department of the State Tax Service in the Dnipropetrovsk region, according to clause 296.10 of the Tax Code of Ukraine (TCU), RRO and/or PRRO are not applied by single tax payers of the first group.
According to the Resolution of the Cabinet of Ministers of Ukraine dated August 23, 2000 No. 1336 "On ensuring the implementation of Article 10 of the Law of Ukraine "On the use of cash registers in trade, public catering and services", business entities have the right to carry out retail trade at markets and fairs (except for stores, kiosks, tents, pavilions, container-type premises located on their territory) without using RRO and/or PRRO by using cash books and books of settlement operations accounting.
At the same time, a maximum annual volume of settlement transactions for the sale of goods (provision of services) is established, exceeding which the use of RRO and/or PRRO is mandatory. For retail trade at markets and fairs, this limit is UAH 500,000 per business entity.
Furthermore, according to clause 2 of the appendix to the Resolution of the Cabinet of Ministers of Ukraine dated February 7, 2001 No. 121 "On the deadlines for transferring business entities to the registration of settlement operations in cash and non-cash form using RRO" (with amendments and additions), if the established maximum volume of settlement transactions is exceeded, the business entity is obliged to register RRO and/or PRRO within one month from the date of exceeding and carry out settlements using them.
As previously reported by Judicial and Legal Newspaper, the tax service explained in which cases business entities are required to use RRO or PRRO, when it is necessary to issue a fiscal receipt during cash and non-cash payments, as well as the rules that apply to remote payment for goods and services.
Ukrainian legislation equally regulates both cash and non-cash payments, including those made through POS terminals or payment services using payment card details when selling goods or providing services over the Internet. Therefore, the necessity to use RRO/PRRO when receiving payment for goods, works, or services is determined not by the form of payment, but by the method of its execution.
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