Can individuals-entrepreneurs – single tax payers of Groups II – IV carry out settlement operations without the use of RRO and / or PRRO conducting retail trade in a village?

Article 10 of the Law of Ukraine as of 06.07.1995 “On use of registrars of settlement operations in trade, public catering and services” with changes and amendments stipulates that list of certain forms and conditions of activity in trade, public catering and services, which are allowed to conduct settlement operations without the use of registrars of settlement operations (abb. RRO) and / or software registrars of settlement operations (abb. PRRO) using settlement books and accounting books of settlement operations, as well as the maximum amount of annual settlement operations in trade of products (services), in excess of which use there is mandatory use of RRO and / or PRRO, is set by the Cabinet of Ministers of Ukraine at the request of central executive bodies implementation of public financial policy.

Resolution of the Cabinet of Ministers of Ukraine as of 23.08.2000 № 1336 (as amended by Resolution of the Cabinet of Ministers of Ukraine as of 23.12.2021 № 1359, which entered into force on January 1, 2022) (hereinafter – Resolution № 1336) approved List of certain forms and conditions of activities in trade, public catering and services, which are allowed to conduct settlement operations without use of RRO and / or PRRO using settlement books and accounting books of settlement operations (hereinafter – List).

Paragraph 1 of the List establishes that business entities, including individuals-entrepreneurs – single tax payers, have a right to make payments without the use of RRO and / or PRRO using settlement books and accounting books of settlement operations in the retail trade of products (excepting excisable products).

Paragraph 1 of the List is not applicable in the presence of at least one of the following conditions:

such retail trade is carried out in a trade facility, including excisable products;

such individuals-entrepreneurs also carry out distance trade, in particular, via the Internet;

village councils and councils of united territorial communities, established according to the law, decided on the mandatory use of RRO and / or PRRO in a village for forms and conditions of activities specified in Paragraph 1 of the List.

Paragraph 2 of Resolution № 1336 determines the maximum amount of annual settlement operations for trade of products (services), in case of exceeding which the use of RRO and / or PRRO is mandatory for the forms and conditions of activities, in particular, defined in:

Paragraph 1 of the List – 167 amounts of the minimum salary established by law on January 1 of the tax (reporting) year for one structural (separate) unit (trade unit).

More information is in the “Knowledge Base” of public information and reference resource