Registrars of calculated operations and / or its software version are not used by single tax payers of Group I.
At the same time, according to the Transitional Provisions of the Tax Code of Ukraine, in case of exceeding the maximum income of 1 million UAH determined for single tax payers in 2020, an obligation to use RCO arose from the first day of the first month of quarter following such excess and continues in all subsequent tax periods, notwithstanding changes and / or additions to the Transitional Provisions of the Code.
From 01.01.2021 to 01.01.2022, registrars of calculated operations and / or its software version are not used by single tax payers of Group II – IV (individuals – entrepreneurs) whose income during a calendar year does not exceed income not exceeding 220 amounts of the minimum wage established by the Law on January 1 of the tax (reporting) year, regardless of chosen type of activity, excepting those who carry out:
sale of technically complex household appliances with provided warranty repair;
sale of medicines, medical devices and provision of paid services in health care;
sale of jewelry and household goods made of precious metals, precious stones, precious stones of organogenic formation and semi-precious stones.
If a single tax payer of Group II – IV (individuals – entrepreneurs) in a calendar year exceeds amount of income not exceeding 220 times the minimum wage established by the Law on January 1 of the tax (reporting) year, the use of registrars of calculated operations and / or its software version for such single tax payer is mandatory. Use of registrars of calculated operations and / or its software version begins on the first day of the first month of quarter following occurrence of such excess and continues in all subsequent tax periods during registration of business entity as a single tax payer.
Procedure for registration and use of registrars of calculated operations used for registration of settlement operations for goods (services) was approved by the Order of the Ministry of Finance of Ukraine as of 14.06.2016 № 547.
According to Paragraph 1 Article 17 of the Law of Ukraine as of 06.07.1995 № 265/95-VR “On the use of registrars of calculated operations in trade, catering and services” (hereinafter – the Law № 265), for violation of requirements of this Law regarding business entities that carry out settlement operations for goods (services), by the Decision of the relevant regulatory authorities, financial sanctions are applied in the following amounts:
in case of establishing during the verification of fact: settlement operations with the use of registrars of calculated operations, its software version or settlement books for the incomplete amount of value of sold goods (services provided); failure to conduct settlement operations through registrars of calculated operations and / or its software version with the fiscal mode of operation; non-issuance (in a paper form and / or electronic form) of the relevant settlement document confirming the settlement operation or its implementation without the use of settlement book at a separate economic object of the following business entity:
100 percent of the value of goods (works, services) sold with violations established by this Paragraph – for violation committed for the first time;
150 percent of the value of goods (works, services) sold with violations established by this Paragraph – for each subsequent violation.
However, according to Paragraph 11 of the Final Provisions of the Law № 265 temporarily, until 01.01.2022, operations specified in Paragraph 1 Article 17 of this Law shall be applied in the following amounts:
10 percent of the value of goods (works, services) sold with violations established by this paragraph – for violation committed for the first time;
50 percent of the value of goods (works, services) sold with violations established by this Paragraph – for each subsequent violation.
Reference.
The main normative legal act establishing legal basis for use of registrars of calculated operations, according to the Law of Ukraine of as 06.07.1995 № 265/95-VR “On the use of registrars of calculated operations in trade, catering and services”, which is a special Law. It is applicable to all business entities, their business units and representatives (authorized individuals) of business entities that carry out settlement operations in cash and / or non-cash form.
Establishment of norms on the non-application of registrars of calculated operations in other Laws, excepting the Tax Code of Ukraine, is not allowed.
According to Paragraph 6 Article 9 of the Law № 265, the RCO and settlement books are not used for the sale of goods (services) by single tax payers (individuals – entrepreneurs) who do not use RCO according to the Tax Code of Ukraine.
According to Sub-paragraph 296.10 Article 296 of the Code, the RCO and / or its software version are not used by single tax payers of Group I.