To the attention of the single tax payers of Group I!Chapter: News

In the view of spread of false information in social networks regarding the introduction of mandatory use of registrars of settlement operations (abb. RRO) / software registrars of settlement operations (abb. PRRO) by all business entities in trade, the State Tax Service of Ukraine informs that according to Clause 2 of the preamble of the Law of Ukraine № 265/95-VR as of 06.07.1995 "On the use of registrars of settlement operations in trade, public catering and services" (hereinafter – Law № 265) it is determined that it is not allowed to establish norms regarding the non-use of registrars of settlement operations in other laws, except the Tax Code of Ukraine, is not allowed.

Also, Paragraph 6 Article 9 of the Law № 265 stipulates that RRO / PRRO and settlement books are not used for the sale of products (provision of services) by the single tax payers (individuals – entrepreneurs), who do not use registrars of settlement operations / software registrars of settlement operations according to the Tax Code of Ukraine. 

Specified requirement of the Law № 265 corresponds to Paragraph 296.10 Article 296 of the Tax Code of Ukraine, according to which RRO/PRRO are not used by the single tax payers of Group I.

Please note that State Tax Service of Ukraine does not plan to expand range of taxpayers to whom obligation to use RRO/PRRO will apply.