Information for individuals-entrepreneurs – the taxpayers of single tax for use of the RCO

Registrars of calculated operations (hereinafter referred to as the RCO) and settlement books are not applied for the sale of goods (provision of services) to individuals-entrepreneurs who belong to Groups of single tax payers who do not apply RCO according to the Tax Code of Ukraine.

*Except for sale (provision of services):

- technically compound household goods with warranted repairs;

- medicines and medical products.

(Paragraph 6 Article 9 of the Law of Ukraine as of July 06, 1995№. 265/95-ВР “On application of registrars of calculated operations in trade, catering and services” with changes and amendments (hereinafter - Law №. 265).

Entrepreneurs have the right to make calculations without the use of the RCO using settlement and settlement accounting books on the retail sale of food products that is carried out by individuals-entrepreneurs who pay single tax.

*Except for retail sale of excisable goods.

(Paragraph 1 List of individual forms and conditions for conducting activities in the sphere of trade, catering and services, who are allowed to carry out calculated operations without the use of registrars of calculated operations using settlement and settlement accounting books, approved by the Resolution of the Cabinet of Ministers as of August 23, 2000 №. 1336 “On ensuring the implementation of Article 10 of the Law of Ukraine “On application of registrars of calculated operations in trade, catering and services” with  changes and amendments.

Single tax payers who do not use the RCO:

(Paragraph 296.10 Article 296 of the TCU)

-          Of the Group I;

-          Group II, III and IV (individuals-entrepreneurs) regardless of the type of chosen activity, whose amount of income does not exceed 1.000.000 UAH during the calendar year.

Use of the RCO is obligatory for:

individuals-entrepreneurs – single taxpayers of Group II, III and IV who carry out calculated operations in cash and / or non-cash form on the sale of goods (provision of services) are obliged to carry out the calculated operations for the full amount of the purchase through the registered, sealed in the prescribed order and transferred into the fiscal mode of work RCO with printing of the relevant settlement documents in case:

-          excess of income over 1.000.000 UAH during the calendar year regardless of the type of chosen activity (Paragraph 296.10 Article 296 of the TCU);

Application of the RCO begins on the first day of the first month of the quarter following such excess and continues in all subsequent tax periods during entrepreneur’s registration as the single taxpayer.

-          sale of technically compound household goods with warranted repairs regardless of Group of the single taxpayer and the amount of annual income (Paragraph 296.10 Article 296 of the TCU);

-          sale of medicines and medical products regardless of Group of the single taxpayer and the amount of annual income (Paragraph 296.10 Article 296 of the TCU);

-          retail sale of fuel and lubricants in containers up to 20 liters and retail sale of beer, cider and perry (alcohol free) and table wines (Paragraph 291.5 Article 291 of the TCU).

From 01.10.2020 application of the RCO will become obligatory including:

individuals-entrepreneurs – single taxpayers of Group II, III and IV who carry out:

-          sale of goods (provision of services) via the Internet;

-          sale of jewelry and household appliances made of precious metals, precious stones, precious stones of organogenic formation and semi-precious stones;

-          retail sale of second-hand goods in stores;

-          activity of restaurants, cafes, fast-food restaurants, if such activity is other than defined in Paragraph 11 Article 9 of the Law on the RCO;

-          activity of travel agencies, tourist operators;

-          activity of hotels and temporary accommodation facilities;

-          sale of textiles (except for sale for cash on markets);

-          sale of spare parts and accessories for vehicles according to the list approved by the CMU.

Attention!

From 01.10.2020 application of the RCO will become obligatory for all individuals-entrepreneurs – single taxpayers except for Group I

Herewith, from January 01, 2021 the marginal amount of income for individuals-entrepreneurs – single taxpayers of Group will be increased from 1.5 million UAH up to 2.5 million UAH.

Individuals-entrepreneurs will have the option of using an electronic check application or cash register.

The electronic check registration application will be in a smart phone, you can download it for free from web portal of the STS.

Entrepreneur will not have to spend funds on cash registers and its maintenance.

It will be possible to use the software RCO six months after the validity of Law №. 128-IX.

Innovations are intended to protect the rights of consumers and honest business representatives, to unshadow entire sectors of the economy, which in turn will create the preconditions for accelerating economic growth.

Please note that a new banner “Newest Registrars of calculated operations” was created on the official web portal of the STS, which provides up-to-date information on the RCO innovations, answers to the questions of most interest to business and the public, regulations, links to the software interface (ARI) through which the software of the newest models interacts with the STS information system, etc.