To the attention of individuals-entrepreneurs who sell self-grown, fattened or manufactured products

Press service of the State Tax Service of Ukraine, published 19 June 2024 at 15:42 Chapter: News

Procedure for carrying out settlements, defined by Section II of the Law of Ukraine "On the use of registrars of settlement operations in trade, public catering and services" (hereinafter – Law № 265), stipulates that business entities are required to make settlements for products (services) with obligatory use of registrars of settlement operations or software registrars of settlement operations (hereinafter – RRО/РRRО) and issuing to consumers settlement documents of the prescribed form and content for the full amount of transaction.

Article 9 of the Law №265 defines list of conditions under which use of RRO/PRRO is optional.

One of these conditions is a right not to use RRO/PRRO and settlement books carrying out sale of products of own production (except for technically complex household products subject to warranty repair, medicines, medical products, jewelry and household products made of precious metals, precious stones, precious stones of organic formation and semi-precious stones) by enterprises, institutions and organizations of all ownership forms, except for trade and public catering enterprises, in case of settlements in cash registers of these enterprises, institutions and organizations with registration of revenue and expenditure cash orders and issuance of relevant receipts signed by authorized person of relevant business entity.

Please note that this right applies only to enterprises, institutions and organizations of all ownership forms, i.e. legal entities, and does not extend its effect to individuals-entrepreneurs.

Taking into account above specified, sale of self-grown, fattened or manufactured products by individuals-entrepreneurs, regardless of chosen taxation system, should, as a general rule, be carried out with use of RRO/PRRO.