Users of registrars of settlement operations / its software version please note that on 26.11.2021 entered into force the Order of the Ministry of Finance of Ukraine as of 03.09.2021 № 496 “On approval of Procedure for record keeping of inventories for individuals – entrepreneurs, including single tax payers”, which was registered in the Ministry of Justice of Ukraine on 02.11.2021 № 1411/37033 (hereinafter – Order № 496).
Taxpayers who, according to the law, conduct settlement operations with use of registrars of settlement operations / its software version, note that Procedure № 496 establishes an obligation to record keeping of inventories at the place of their sale for individuals – entrepreneurs and not certain products.
As follows, if there is an obligation to record keeping of inventories at the place of their sale, individuals – entrepreneurs must record keeping of all products in sale, not just those specified in Paragraph 61 of Sub-section 10 Section XX of the Tax Code of Ukraine.
All relevant information regarding activities of the State Tax Service is on its portal (tax.gov.ua), as well as on official pages on social networks.