Truth and myths about the cash registers for business
Bills of laws on registrars of calculated operations: why the one should not be afraid of the new rules
Adoption of bills of laws by Verkhovna Rada that change the terms and conditions on the use of registrars of calculated operations (RCO) caused a huge public resonance.
There is a lot of what was read and head over these days, in particular that: the state started an attack against the small businesses that seem to have to spend insane money to buy and service the cash register, and that the violators will be facing the outrageous fines.
And even the fact that soon the elderly people who sell their own vegetables on the market, will have to use the RCO.
But let’s put aside emotions and prejudices and figure out what really happened?
For each of us it is very important to feel safe in our own state. And the state is obliged to guarantee this safety to citizens. These are normal things.
A simple example: buying this or that product, we need to make sure that it is safe.
But who can guarantee the safety of the smuggled goods that have not been properly inspected at customs?
So the counteraction against smuggling is not only a matter of additional budgetary revenues. This is a matter of our safety.
To prevent the sale of smuggled goods is a powerful step in the counteraction against smuggling.
Change of the rules on the use of the RCO is intended to solve this problem, to enable the state to control the import and to protect its citizens.
Solution of this problem has nothing to do with increasing pressure on the business. This is the main idea of the adopted bills of laws on the use the RCO.
Entrepreneurs’ fears are quite clear. Therefore, let us immediately remove all the grounds for fear.
Cash registers are not needed for small businesses and individuals
Adopted bills of laws are not applied to individuals who sell their own used household goods or products on the market.
Similarly, they are not applied to the by single taxpayers belonging to Group I whose annual income does not exceed 300 thousand UAH. And this is a significant part of entrepreneurs who trade on the markets.
This means that these categories of citizens and private entrepreneurs do not need to use the cash registers after the validity of new RCO rules.
RCO become free of charge
The main horror story that is being actively discussed today by our businessmen is the need to buy expensive cash registers and spend considerable money on their maintenance.
In fact, everything will be exactly the opposite. Firstly, the bills of laws make it possible to use special programs instead of the traditional RCO.
Such program can be installed on any gadget, including your smartphone.
Secondly, such programs will be free of charge - the free provision of such software is a legal requirement.
Controlling authority is obliged to provide the software and keep it up to date - this is explicitly stated in the bill.
Of course, if someone wants to use traditional cash registers - please do so.
But those who do not wish to relate to this heritage of the past can safely use the free of charge program.
Entrepreneurs will have a year to prepare for the change of rules
Complex household appliances, medicines, medical products should be sold through the RCO according to current valid rules.
Also bills of laws oblige taxpayers of Group II – IV - restaurants, cafes, travel agencies, hotels, entrepreneurs who sell jewelry, work in the retail of second-hand goods to use registrars of calculated operations.
Important clarification: we are talking about second-hand sales only in stores, not on markets.
But for these new groups of entrepreneurs, the RCO will be introduced from the 1st of October, 2020 and will become mandatory only from the 1st of January, 2021.
This means that entrepreneurs immediately are not obliged to use the registrars of calculated operations right after the validity of the new bills of laws.
On the contrary, they will have enough time to familiarize themselves with the new rules, to choose a convenient way to use the RCO and to test it.
There is one more important innovation. Starting from the 1st of January, 2021 the marginal volume of income of the single taxpayers of Group II will increase - from 1.5 million UAH to 2.5 million UAH.
Some of the entrepreneurs who are currently working in Group III will switch to Group II. And that means reducing the tax.
Because “simplifiers” of Group II pay up to 20% of the minimum wage (now it’s 834.60 UAH) and the taxpayers of Group III pay 3% of the turnover plus the VAT or 5% of the turnover.
The State tax service will help to adapt to changes
Bills of laws prescribe only the general rules for the use of the RCO. But there are still many practical issues that need to be addressed at the level of the by-laws.
And according to the long transition, it is possible to close all these issues. For example, how to report to the State Tax Service in the absence of the Internet?
Thus, the latest devices can work offline up to 36 hours. But what if the Internet cover is consistently absent?
During the year of transition, the State tax service jointly with the Ministry of Finance will analyze the situation with Internet cover across the country and on this basis will be ready to solve the issues of where to work without the RCO due to lack of Internet.
If practice of the use requires legislative improvement, we will work with legislators to ensure that the use of the latest RCO does not cause the inconvenience to entrepreneurs.
And the most important: during this transition period, the Tax service will not leave entrepreneurs alone with their problems. We are ready to organize the explanatory work, to answer all the questions, to learn, if necessary, to use new programs, to show how it works, to do our best to make painless transition to the new rules of work.
