Throughout 2020, sole proprietors (hereinafter – SP) – payers of the single tax were afraid of the beginning of 2021, because from this date a large number of SPs had to start using payment transactions recorders (hereinafter – PTR). Below we provide more details on what SPs need to know about PTR in 2021.
SPs who carried out certain types of risky activities (listed in item 61 of section 10 of chapter XX of the Tax Code), had to use PTR from January 1, 2021, regardless of whether their income exceeded UAH 1 million. All other SPs – payers of the single tax of groups 2–4 had to start using PTR from April 1, 2021. And in the period from January 1, 2021 to April 1, 2021, they could not do so if their income did not exceed UAH 1 million.
Legislators by Law of Ukraine “On Amendments to the Tax Code of Ukraine and Other Laws of Ukraine to Liberalize the Use of Payment Transactions Recorders by Single Tax Payers and Cancel the Mechanism of Compensation to Buyers (Consumers) for Complaints of Violation of the Established Order of Payment Transactions” No. 1017-IX of December 1, 2020 decided not to force in 2021 all SPs to establish PTR and postponed this obligation for a year. In particular, they obliged SPs – payers of the single tax of 2-4 groups to use PTR unconditionally (ie, regardless of the amount of income received) from January 1, 2021, if they carry out:
- sale of technically complex household goods subject to warranty repair;
- sale of medicines, medical devices;
- provision of paid services in the field of health care;
- sale of jewelry and household products made of precious metals, precious stones, precious stones of organogenic formation and semi-precious stones;
All other SPs – payers of the single tax of 2-4 groups, including those who sell online second-hand goods, restaurants, cafes, tour operators and travel agents, hotels, as well as sellers of textiles, parts and accessories for cars (which from January 1, 2021 were to use PTR unconditionally) are exempt from PTR-duty for another year. They are allowed to trade without PTR for the whole of 2021, if their income does not exceed 220 minimum wages set for January 1 of the year, namely UAH 1,320,000. As you can see, compared to 2020, this was increased by UAH 320 thousand.
It is planned that from January 1, 2022, all SPs – payers of the single tax of groups 2-4 will be obliged to use PTR unconditionally. That is, the general introduction of PTR was postponed to January 1, 2022.
SPs – payers of the single tax of group 1, as before, according to item 296.10 of the Tax Code of Ukraine are exempt from PTR use, ie from January 1, 2022 they are not obliged to use PTR.
