Regarding payments upon acceptance of scrap metal from the population

Press service of the State Tax Service of Ukraine, published 26 June 2024 at 15:09 Chapter: News

Business entities that accept scrap metal from the population must be guided by the Law of Ukraine "On the use of registers of settlement operations in trade, public catering and services" (hereinafter – Law № 265), Law of Ukraine "On scrap metal" (hereinafter – Law № 619), Resolution № 1336 of the Cabinet of Ministers of Ukraine as of 23.08.2000 "On ensuring implementation of Article 10 of the Law of Ukraine "On the use of registrars of settlement operations in trade, public catering and services" (hereinafter – Resolution) and Regulation on the form and content of settlement documents/electronic settlement documents, approved by Order № 13 of the Ministry of Finance of Ukraine as of 21.01.2016, registered in the Ministry of Justice of Ukraine on 11.02.2016 under № 220/28350 (hereinafter – Regulation № 13).

Business entities, accepting scrap metal from the population, according to Resolution, are allowed to use settlement books and accounting books of settlement operations without use registrar of settlement operations / software registrar of settlement operations (hereinafter – RRО/ РRRО).

Part 10 Article 4 of the Law № 619 stipulates that acceptance of scrap metal from individuals must be followed by compiling act of acceptance, which is a primary document of accounting for scrap metal, in which the last name, first name, patronymic of individual, weight, value and description of the scrap metal are indicated. Acceptance of scrap metal from individuals is carried out by filling out settlement document, form and content of which is provided for by Regulation № 13.

Resolution approved List of individual forms and conditions for conducting activities in trade, public catering and services, which are allowed to conduct settlement operations without use of RRО/ РRRО with use of settlement books and accounting books of settlement operations (hereinafter – List).

Paragraph 19 of the List specifies that acceptance of secondary raw materials and scrap metal from the population is allowed to be carried out using settlement book and accounting book of settlement operations.

Taking into account above specified, accepting scrap metal from the public, business entities can use settlement books and accounting books of settlement operations with issuance of settlement receipt.