The Law of Ukraine of 28.12.14, № 71-VIII“On Amendments to the Tax Code of Ukraine and Certain Legislative acts of Ukraine on tax reform” (hereinafter - Law № 71) made amendments to the procedure of cash register use. Fortunately, they didn’t work in full measure for many business entities at once since 1 January 2015. What is the situation now?
It should be reminded that before 01.01.2015 the old version of para.6 of Art.9 of the Law of Ukraine of 06.07.95, № 265/95-ВР “On use of cash registers in trade, in public catering and services” (hereinafter - Law on cash register) stated that all individuals-entrepreneurs that paid the unified tax were entitled to work without cash register and account settlement books. Amended by the Law № 71 mentioned above drafted paragraph contains the following information: only individuals-entrepreneurs, who belong to groups of unified tax payers that do not use cash register according to the Tax Code of Ukraine of 02.12.2010, № 2755-VI (hereinafter - TCU), are allowed to conduct activities without cash register.
Paragraph 296.10 of the TCU provides for that the unified tax payers of the first, second and third (individuals - entrepreneurs) groups do not use cash register performing calculations, when exercising an activity in markets, when goods sale of small retail trade network via mobile network means.
So, thanks to those amendments, the obligation to use cash register applies to all payers of unified tax except those that conduct activities in markets and goods sale of small retail trade network via mobile network means.
But, please note that the requirements of paragraph 296.10 of the TCU regarding cash register use enter into force as follows:
- for unified tax payers of the third group - from 01.07.15;
- for unified taxpayers of the second group - from 01.01.16 (see sub-para. 5 of para. 1 of sec. II “Transitional Provisions” of the Law № 71).
But also we have good news. Paragraph 28 of subsection 10 of Section XX of the TCU provides for that the unified tax payers of the second and third (individuals - entrepreneurs) groups, except those that conduct activities in markets, goods sale of small retail trade network via mobile network means, who from 1 January 2015 to 30 June 2015 inclusive have started to use in their own business activity registered, sealed in the prescribed manner and transferred cash register into the fiscal mode, are exempted from inspection of compliance with the procedure on use of cash register in accordance with the TCU from the date of beginning of cash register use to 1 January 2017.
If the entrepreneur - unified tax payer never sets cash register (but should set) and continues to accept cash for goods / services, in this case at least sanctions would be applied according to Art. 17 of the Law on cash register. This article provides for that during a calendar year in the audit in case of determination of fact: conducting of payment transaction using cash register or account settlement books on incomplete amount of the cost of sold goods (services); failure of payment transactions through cash register with fiscal mode of operation; inconsistencies of cash amount to money amount, specified in the daily report, at the place of transaction payment, and in the case of use of account settlement books – to the total sales amount under calculation receipts issued from the beginning of the day; not printing of the corresponding payment document confirming the execution of settlement transaction, or its conducting without account settlement books on separate economic object of such business entity, a sanction could be applied to entity if there is one of the above violations:
- first violation - UAH 1;
- second violation – 100% value of goods (services) sold with violations established by this sub-paragraph;
- for each next committed violation - five-fold value of goods (services) sold with violations established by this sub-paragraph.
