Individuals-entrepreneurs – single tax payers of Group I in accordance with provisions of the Tax Code are exempted from obligation to use registrars of settlement operations and / or its software version in economic activities. That is, this category of individuals-entrepreneurs, that carry out exclusively the retail sale of products from outlets in markets and / or conducts economic activities to provide household services to population, does not use work of hired employees, from 01.01.2022 are not obliged to use registrars of settlement operations and / or its software version and does not inventory accounting.
Individuals-entrepreneurs – single tax payers of Groups II, III and IV in accordance with requirements of the Tax Code from 01.01.2022 are obliged to use registrars of settlement operations and / or its software version carrying out settlement operations, regardless of the type of activity and income.
At the same time, individuals-entrepreneurs – single tax payers who sale technically complex household products subject to warranty repair, as well as medicines and medical devices, jewelry and household products made of precious metals, precious stones, as well as single tax payers who are registered as the VAT payers are obliged to keep inventory accounting according to requirements of approved Procedure for inventory accounting of commodity records for natural individuals-entrepreneurs, including single tax payers, which is approved by Order of the Ministry of Finance as of 09.09.2021 №496.
Taxpayers, attention!
Resolution of the Cabinet of Ministers as of 23.12.2021 №1359 “On amendments to Resolution of the Cabinet of Ministers of Ukraine as of 23.08.2000 №1336” amended Resolution №1336, which stipulates that single tax payers involved in the retail sale in the village have a right to conduct settlements without use of registrars of settlement operations and / or its software version but with the use of settlement books and ledgers of settlement operations, excepting the following cases:
retail sale in retail outlets, with sale of excisable products;
distance sale, particularly Internet trade;
decision-making by village councils and councils of Regional Territorial Groups on mandatory use of registrars of settlement operations and / or its software version.