Order of the Ministry of Finance of Ukraine as of 03.09.2021 № 496 (hereinafter – Order № 496) approved Procedure, which determines rules of inventory accounting and applies to individuals – entrepreneurs, including single tax payers, who according to the Law of Ukraine “On the use of registrars of settlement operations in trade, catering and services” are required to keep records of inventories and sell only those products that are reflected in such accounting and individuals who actually sell products (providing services) and / or settlement operations at the sale facility (business object) of such individual – entrepreneur.
Order № 496 as of 02.11.2021 has been registered at the Ministry of Justice of Ukraine under № 1411/37033.
Paragraph 3 of Order № 496 will enter into force in 10 days after its official publication.
