Users of registrars of settlement operations / its software version, attention!

Amendments to the Law of Ukraine as of 06.07.1995 № 265/95-VR “On the use of registrars of settlement operations in trade, catering and services” come into force on 01.01.2022 according to the Law of Ukraine as of 30.11.2021 № 1914 “On amendments to the Tax Code of Ukraine and certain legislative acts of Ukraine on ensuring balance of budget revenues”.

There is:

• an obligation to indicate numerical value of the bar code of excise tax stamp (series and number) during the retail sale of alcoholic beverages (Paragraph 3 of Article 3) established for business entities – users of registrars of settlement operations / its software version;

• determined authority that establishes Procedure and form of inventory accounting for individuals – entrepreneurs, including single tax payers (Ministry of Finance); an updated requirement to conduct inventory accounting according to changes in wording (Paragraph 12 of Article 3);

• halved amount of financial sanction for sale of products that are not accounted for in the prescribed manner or for failure to provide documents confirming such accounting at the sales place (business entity) during audit (Article 20).

Communicate with the State Tax Service remotely using the “InfoTAX” service