Single tax payers of Group I are not required to use RCO. Other representatives of microbusiness will have free RCO software from the STS

The State tax service of Ukraine continues to clarify changes to the Law “On the application of registrars of calculated operations in the sphere of trade, catering and services” and other Laws of Ukraine on the un-shadowing of payments in the sphere of trade and services (Law №. 128-IX as of September 20, 2019) and amendments to the Tax Code of Ukraine on the un-shadowing of payments in the sphere of trade and services (Law №. 129-IX as of 20.09.2019).

Law №. 128-IX opened the possibility to use special programs RCO instead of traditional ones. This program can be installed on any gadget, including a smartphone. Herewith, Paragraph. 2 of Sub-Paragraph. 11 of the Law explicitly states that “the Controlling Authority provides free software solution for use by the business entity”. That is, it will be free to download not only the program itself, but also its service.

Also we pay the taxpayer’s attention that the specified Laws are not applied to individuals who sell their own second-hand items or products from their own farm on the market. Also, these Laws are not applied to the single tax payers belonging to Group I whose annual income does not exceed 300 thousand UAH. This means that these categories of citizens and private entrepreneurs do not need to use cash registers after the validity of new RCO rules.