Regarding fiscalization of payments by the single tax payers

State Tax Service of Ukraine draws the taxpayers’ attention, who chose the simplified taxation system that, starting from 01.01.2022, norms of the Tax Code of Ukraine, which allowed not to use registrars of settlement operations or its software version (abb. RRО/РRRО), will no longer be valid. In view of this, taxpayers (except for the Group I) making payments in trade, public catering and services are obliged to use RRO/PRRO on the general basis.

Introduction of fiscalization of payers’ accounts is not only a convenient accounting tool for received income, but also gives them opportunity to confirm their desire to work openly and honestly. Above specified is extremely important in Ukraine’s relations with foreign partners and is a guarantee of success of the European integration processes in Ukraine.

To date, in a difficult time for Ukraine, the return of Ukrainian economy to the pre-war level is possible provided that taxpayers strictly comply with requirements of current legislation of Ukraine.

We note that taxpayers should not pay attention to myths about the difficulty of using RRO/PRRO in their activities and taxation of income received through them.

State Tax Service draws attention of all taxpayers that voluntary compliance with legislative requirements in trade, public catering and services, in particular the Law of Ukraine "On use of registrars of settlement operations in trade, public catering and services", will save business entities from additional costs in the form of a fine (financial sanction).

We emphasize that the State Tax Service, organizing and carrying out control and audit measures, checks only those business entities in whose activities there are risks of violation of tax and other legislation, control of compliance with which is entrusted to the controlling bodies, in particular, those business entities that are not have registered RRO/PRRO in the presence of such obligation, and those for which the controlling body does not have information about conducting settlements through RRO/PRRO.

At the same time, we emphasize that compliance with requirements of tax legislation is duty of every citizen of our country, therefore we rely on the legal awareness of business entities and their proper and conscientious performance of taxpayers’ obligations.