Requirements of the Law of Ukraine № 128-ХХ as of 20.09.2019 "On amendments to the Law of Ukraine "On the use of registrars of settlement operations in trade, public catering and services" and other Laws of Ukraine on the un-shadowing of settlements in trade and services" with changes and amendments entered into force on 01.01.2022, which were introduced in connection with adoption of the Law of Ukraine № 1017 as of 01.12.2020 "On amendments to the Tax Code of Ukraine and other laws of Ukraine regarding the liberalization of use of registrars of settlement operations by the single tax payers and cancellation of the compensation mechanism for a part of the amount of applied fines to buyers (consumers) for complaints regarding violation of the established order of settlement operations".
With entry into force of the specified changes, business entities, including individuals-entrepreneurs of the single tax Groups II – IV, are obliged to carry out settlement operations using registrars of settlement operations (abb. RRO) in trade, public catering and services.
Paragraph 1 of Resolution of the Cabinet of Ministers of Ukraine № 894 as of 29.07.2022 "On the deadlines before which traders must ensure possibility of the non-cash payments (including using electronic payment means, payment applications or payment devices) for sold products (provided services) by them" stipulates that traders who conduct business in settlements with a population of more than 25 thousand people (except for traders who are individuals-entrepreneurs – single tax payers of Group I, traders who carry out trade using vending machines, away (takeaway) trade, sale of self-grown or fattened products) from 01.01.2023 must ensure possibility of the non-cash payments (including using electronic payment means, payment applications or payment devices) for sold products (provided services) by them, including products (services) which are sold (provided) remotely.
Paragraph 22 of Part 1 Article 92 of the Constitution of Ukraine establishes that principles of civil liability are determined exclusively by the laws; actions that are crimes, administrative or disciplinary offenses, which means that responsibility for them occurs only in case that it is foreseen by them and is unavoidable.
Violation of requirements of one regulatory legal act cannot be a basis for excluding responsibility for violation of another related to it.
Given the above specified, guided by requirements of Sub-paragraphs 4.1.2 and 4.1.3 Paragraph 4.1 Article 4 of the Tax Code of Ukraine, the State Tax Service emphasizes that taxpayers who are involved in trade, public catering and services and who, according to the law, must use RRO, have an obligation to ensure obligatory acceptance of special payment means for making payments for sold products (performed works, provided services):
- does not disappear due to their non-fulfillment of requirements of the Law "On the use of registrars of settlement operations in trade, public catering and services" № 265/95-VR as of 06.07.1995 (hereinafter – Law № 265);
- does not depend on the presence or absence of registrar of settlement operations or payment terminal in the trade facility premises.
Liability for violation of this obligation is applied in addition to financial sanctions for violation of the Law № 265.