The State Fiscal Service of Ukraine approved new State Register of cash registers. New State Register of cash registers includes 8 newest models of software/software and hardware complexes intended for registration of settlement transactions that participate in the pilot project.
It is these models that will be used by users-participants of the pilot project on the introduction of innovative technological solutions for registration of settlement transactions in the field of trade (including Internet commerce), catering, foreign currency purchase and sale, trade through automated sales of goods (services), provision of cash withdrawal services for further transfer, passenger transportation, etc.
List of the newest models of software and/or software and hardware complexes intended for registration of settlement transactions that participate in the pilot project, approved by the Ministry of Finance Order No. 121 dated March 26, 2019.
This list includes the latest models of seven domestic companies – participants in the pilot project and the system “E-Receipt”, developed by the State Fiscal Service of Ukraine (hereinafter – SFSU).
The basis of the system “E-Receipt” is the principle of mandatory online fiscal checks on the server of SFSU. This system is an alternative to traditional cash registers, as it can be used for registration of settlement transactions, is free for users.
The functional components of E-Receipt system allow the business entity-seller, using personal computers, tablets, smartphones, to register settlement transactions and transmit reporting information (checks, z-reports) to the SFSU, to the buyer – to view the information on the checks in electronic cabinet.
It integrates with other SFSU systems and accounting software of user.
The latest models included in the State Register of cash register are offered for use in the test mode for all business entities who have expressed interest in participating in the pilot project.
The project will continue until December 31, 2019. According to its results, the Ministry of Finance will decide on the latest models that will not be exempted from registration and, accordingly, will be recommended for industrial exploitation.
The State Fiscal Service of Ukraine in its Individual Tax Advice “On the adjustment of the amounts of tax obligations in connection with the revision of the price of the previously delivered goods” of 12.03.2019, 992/6/99-99-15-03-02-15/ІПК reported that in the case of supply of goods/services, the minimum tax base of which is determined in accordance with Art. 188 of the Tax Code of Ukraine (hereinafter – TCU) and exceeds the actual price, the supplier (seller) makes two tax invoices (hereinafter – TI):
- the first one – for the amount calculated on the basis of the actual delivery price;
- the second one – for the amount calculated on the basis of the excess of the purchase price over the actual price (such TI can be consolidated).
It should be entered in TI (including the consolidated), which is made up by the amount of such an excess, the type of reason “15” – “Made up for the amount of exceeding the tax base determined in accordance with Article 188 of the Code, above the actual delivery price”.
Such TI is not provided to the recipient (the buyer). At the same time, the supplier (seller) specifies his/her own data in the lines of such TI provided for the indication of the details of the buyer.
If, after registration in the Unified Register of Tax Invoices (hereinafter – URTI), the TI, made on the basis of the excess of the purchase price of goods/services over the actual price of their supply, changes (decreases/increases) in the supply price, resulting in a change in the amount of the excess of the purchase price over the actual price of supply, the payer has the right to make the adjustment calculation to TI.
Such adjustment calculation is subject to registration in the URTI in a generally established manner.
The State Fiscal Service of Ukraine in its Individual Tax Advice “On the adjustment of tax liabilities and computing the adjustments calculation to the tax invoice” of 04.04. 2019, No. 1441/6/99-99-15-03-02-15/ІПК considered this situation. In the contract for the supply (purchase/sale) of goods/services an attachment to the foreign currency is established. In the event of a change (fluctuation) in the exchange rate of foreign currency, the value of goods/services also changes – both in the direction of the increase and in the direction of decrease. Should tax obligations of value added tax (hereinafter – VAT) be adjusted in this case?
The obligation must be expressed in the currency of Ukraine – hryvnia. In this case, the parties can determine the monetary equivalent of a liability in a foreign currency (Art. 524 of the Civil Code of Ukraine (hereinafter – CCU).
According to Art. 533 of the CCU, monetary obligation must be executed in hryvnias. If the monetary equivalent in foreign currency is specified in the liability, the amount payable in UAH is determined at the official rate of the respective currency on the day of payment, unless another procedure for its determination is established by the agreement or by law or other regulatory act. Use of foreign currency, as well as payment documents in foreign currency, in the case of settlements in the territory of Ukraine under obligations, is allowed in cases, in accordance with the procedure and on conditions established by law.
Despite the fact that the change (fluctuation) in the exchange rate of foreign currency may lead to a change in the amount of compensation for the value of goods/services, both in the direction of the increase and in the direction of decrease, then the taxpayer – the supplier of such goods/services has the basis for making adjustments to VAT obligations and the date of actual payment of the additional payment or return of the adjustment calculation in accordance with para. 192.1 of TCU and its registration in the URTI.
The State Fiscal Service of Ukraine in the category 102.04 “ZIR” answered the question “How together with the Tax return on the company income tax/Report on the use of income (profits) of a non-profit organization, financial statements are submitted in the event of the inclusion of a non-profit organization in the Register of non-profit institutions and organizations in the middle quarter of the reporting year?”.
Thus, in the event of the inclusion of a non-profit enterprise, institution and organization (hereinafter – a non-profit organization) in the Register of non-profit institutions and organizations (hereinafter – Register) in the middle of the reporting quarter (tax), such organization must submit to the controlling authority at the place of accounting, tax reporting, namely:
- for the period of stay on the general taxation system – the Tax Return on the Company Income Tax for the basic reporting (tax) period equal to the calendar quarter or year (depending on the reference reporting period (tax period) used by such organization as taxpayer of income) with performance indicators determined for the period from the first calendar day of the tax (reporting) year to the date of inclusion in the Register, and financial statements for the relevant reporting period;
- for the period of stay in the Register – Report on the use of income (profits) of a non-profit organization (hereinafter – Report) for the basic reporting (tax) period equal to the calendar year with the activity indicators determined from the date of inclusion in the Register up to the last calendar day of the tax (reported) year, and financial statements for the year.
Such a non-for-profit organization is also required to submit an addendum to the Tax Return/Report provided for in para. 46.4 of TCU, explaining the completion of the Tax Return/Reports and financial statements, which may be compiled in an arbitrary form, and will be used by the supervisor to analyze the reporting statements.
The State Fiscal Service of Ukraine in the category 107.04 “ZIR” answered the question “When does the income of an individual entrepreneur – the unified tax payer does not include own funds made on a current account opened for business activities?”
In accordance with para. 292.1 of TCU, the income of an individual - entrepreneur – the unified tax payer is the income received during the tax (reporting) period in cash (cash and/or non-cash); tangible or intangible form, as defined in para. 292.3 of the TCU.
The date of receipt of the income by the unified tax payer is the date of receipt of funds in cash (cash or non-cash), the date of signing the act of acceptance-transfer of goods received free of charge (works, services) (292.6 of TCU).
Income is determined on the basis of accounting records, which are required to keep taxpayers for tax purposes. Taxpayers are required to keep records of income, expenses and other indicators related to the definition of tax objects and/or tax liabilities, based on primary documents, accounting registers, financial statements, and other documents related to the calculation and payment of taxes and fees, which are provided for by law (para. 292.13 and sec. 1 of para. 44.1 of TCU).
Consequently, if an individual – the unified tax payer receives income from the sale of goods (works, services) in cash and reflects it in the income accounting book (income and expense accounting book) and then deposits the specified amount of cash into his/her current account, open for business activity, in accordance with the order established by the bank, the amount of cash should not be reflected again in the income accounting book (income and expense accounting book) and taken into account to determine the income of such a payer.
The Social Insurance Fund of Ukraine in its letter “On the possibility of payment of alimony from insurance funds credited to a separate account” of 01.03.2019, No. 522-11-1, stressed that it was not allowed to pay alimony at the expense of insurance funds received on a separate account.
The insurer uses these funds exclusively to provide material and social services to insured persons.
If you ignore this restriction, you can receive a fine of 50% of funds misused (Part 6 of Art. 15 of the Law of Ukraine “On Compulsory State Social Insurance” of 23.09.1999, No. 1105-XIV).
The penalty is calculated on the basis of the amount of alimony, which will be withheld from the declared funds. Alimony should be kept from the amount of the sick payments, paid to the debtor.
The State Labor Service of Ukraine on its website reported that the labor relationship between the employer and the employee engaged in seasonal work is regulated by Art. 7 of the Code of Labor Law of Ukraine “Peculiarities of regulation of labor of certain categories of workers”, as well as the decree of the Presidium of the Verkhovna Rada of the USSR “On the working conditions of workers and employees engaged in seasonal works” of 24.09.1974, No. 310-IX in the part that is not contradicts the Constitution of Ukraine and the legislation of Ukraine.
According to this document, seasonal work is considered to be work that due to natural and climatic conditions can be fulfilled only during a certain period (season), but not more than six months.
A seasonal employment contract is a kind of fixed-term employment contract.
Seasonal work is considered to be included in the List of Seasonal Work and Seasonal Industries, approved by the Cabinet of Ministers of Ukraine dated 28.03.1997, No. 278, and their duration does not exceed six months.
Consequently, during the acceptance of seasonal work, an employment contract with an employee can be concluded for a term not exceeding the length of the season, that is, six months.
For the conclusion of a seasonal employment contract, the employer is obliged to warn the employee about the seasonal nature of the work, which is reflected in the order (appointment) of the recruitment, which states that this employee is taken precisely for seasonal work.
The employee must know: in the case of a seasonal contract, no probation period is established.
Employees engaged in seasonal works, after their completion, dismiss for a reason provided for in para. 2 of Art. 36 of the Code of Labor Law “Grounds for termination of an employment contract”, – expiration of the term. The day of dismissal is the last day of the seasonal work.
If, after the end of the seasonal work, the employee continues to work or if the duration of such work exceeds six months, an employment contract with him/her will be considered to be concluded for an indefinite period.
It is important to know: seasonal workers in the presence of conditions specified in Art. 39 of the Code of Labor Law “Termination of a fixed-term employment contract on the initiative of an employee”, have the right to terminate an employment contract on their own initiative ahead of schedule. At the same time, they must notify the employer in writing about their dismissing within three days.
Employer on his own initiative has the right to dismiss an employee engaged in seasonal work, before the expiration of the term of an employment contract in the event of:
- termination of works in the company for a period of more than two weeks due to the nature of production or reduction of work;
- due to absence of an employee at work for more than one month as a result of temporary disability.
