Changes that await taxpayers who carry out settlement operations in trade, public catering and services, in connection with adoption of the Law of Ukraine No.3219-IX as of 30.06.2023 "On amendments to the Tax Code of Ukraine and other laws of Ukraine regarding taxation peculiarities during the martial law"
Adopted Law of Ukraine No.3219-IX as of 30.06.2023 "On amendments to the Tax Code of Ukraine and other laws of Ukraine regarding taxation peculiarities during the martial law" (hereinafter – Law) in addition to amendments to the Tax Code of Ukraine makes changes to the Law of Ukraine "On the use of registrars of settlement operations in trade, public catering and services" (hereinafter – Law No. 265), namely: exempts business entities from liability for violations of requirements of the Law No. 265, which were committed by them in a period from January 1, 2022 to October 1, 2023, in addition to liability for violation of procedure for carrying out settlement operations during the sale of excisable products, carrying out activities related to the purchase/sale of foreign currency, activities in the organization and conduction of gambling.
From October 1, 2023 onwards, business entities are released from liability for violations of requirements of the Law No. 265 (except for violations of procedure for carrying out settlement operations during the sale of excisable products), if they are committed by them during the sale of products, provision of services in:
territories of Ukraine temporarily occupied by the russian federation - until the date of completion of temporary occupation of the respective territories;
territories of active hostilities - until the date of completion of hostilities in the respective territories;
territories of possible hostilities - until the date of completion of the possibility of hostilities in the respective territories.
At the same time, dates of the end of hostilities, dates of the end of temporary occupation and dates of completion of the possibility of hostilities are determined according to the list of territories where hostilities are (were) conducted or temporarily occupied by the russian federation, approved by Order No. 309 of the Ministry for Reintegration of Temporarily Occupied Territories as of 22.12.2022, registered in the Ministry of Justice of Ukraine on 23.12.2022 under No. 1668/39004.
There have also been changes in the amount of fines (financial sanctions) for violation of the use of registrars of settlement operations and/or its software version for a period from August 1, 2023 to July 31, 2025, but not later than the date of termination or cancellation of the martial law on the territory of Ukraine, introduced by Decree of the President of Ukraine "On the introduction of martial law in Ukraine" No. 64/2022 as of 24.02.2022, approved by the Law of Ukraine No. 2102-IX as of 24.02.2022 "On the approval of Decree of the President of Ukraine "On the introduction of martial law in Ukraine"".
To individuals-entrepreneurs, who are single tax payers and are not registered value added tax payers, involved in sale of products (except for excisable products, technically complex household products subject to warranty repair, medicines, medical products, jewelry and household products made of precious metals, precious stones, precious stones of organic formation and semi-precious stones) or provide services, financial responsibility for carrying out settlement operations using registrar of settlement operations, software registrar of settlement operations or settlement books for an incomplete amount of cost of sold products (provided services), failure to conduct settlement transactions through registrar of settlement operations and/or software registrar of settlement operations with fiscal operating mode, non-issuance (in paper and/or electronic form) of the corresponding settlement document confirming settlement transaction, or its execution without use of settlement book at a separate economic object of such business entity, will be applied in the following amounts:
25 percent of the cost of products (works, services) sold with violation - for violation committed for the first time;
50 percent of the cost of products (works, services) sold in violation of this Paragraph - for each subsequent committed violation.
Individuals-entrepreneurs who are single tax payers and are not registered value added tax payers, selling products (except for excisable products, technically complex household goods subject to warranty repair, medicines, medical products, jewelry and household products made of precious metals, precious stones, precious stones of organic formation and semi-precious stones) or provision of services have a right to indicate product title (service) in settlement document in a form that reflects consumer characteristics of the product (service) and identifies belonging of such product (service) to the product group or services.
Separately, please take into account to the fact that from August 1, 2023, effect of Clause 7 of Article 5 of the Law No. 265 will be resumed, according to which use of software registrar of settlement operations during a period of lack of communication between the software registrar of settlement operations and the fiscal server of the controlling body without the range of fiscal numbers generated by the fiscal server of the controlling body received in the controlling body is prohibited.