Alcohol trade in villages: in which cases entrepreneurs can operate without cash registers
Entrepreneurs – payers of the single tax of the second to fourth groups, who sell beer, cider, perry without added alcohol, or table wines in villages and settlements, cannot conduct settlements without using cash registers (RRO) or software cash registers (PRRO).
As reported by the Main Department of the State Tax Service in Kherson region, excise goods include alcohol, in particular ethyl and other alcohol distillates, alcoholic beverages, as well as beer (except "live" fermented kvass). In addition, excise tax rates are established for beer, wine, including table wine, cider, and perry without added alcohol.
Current rules allow entrepreneurs – single tax payers – to conduct settlements without using RRO or PRRO by applying settlement books (SB) and books of settlement operations accounting (BSOA) only during retail trade of goods that are not excise goods.
Thus, when selling beer, cider, perry without added alcohol, or table wines in the territory of a village or settlement, entrepreneurs lose the right to operate without RRO using SB and BSOA.
Since this concerns retail trade of excise goods, such entrepreneurs are obliged to use RRO or PRRO on a general basis.
As previously written by Judicial and Legal Newspaper, during retail trade at markets and fairs, individual entrepreneurs may not apply RRO and/or PRRO, but only if the annual volume of settlement operations does not exceed UAH 500,000 per business entity. If this limit is exceeded, application becomes mandatory.
According to the Resolution of the Cabinet of Ministers of Ukraine dated 23.08.2000 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 conduct 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 settlement books and books of settlement operations accounting.
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