What documents should be provided by an individual entrepreneur – the unified tax payer for the goods sold (services rendered) on the demand of buyers and what liability is provided for in the event of non-issuance of the relevant documents?
According to para. 6 of Art. 9 of the Law of Ukraine “On the Application of Cash Registers in the Sphere of Trade, Catering and Services” of 06.07.1995, No. 265/95-ВР (hereinafter – Law No. 265), cash registers and account books are not applied in the case of the sale of goods (except for technically complicated household goods subject to warranty repair, as well as medical products and medical products), the provision of services by individuals – entrepreneurs who belong in accordance with the Tax Code of Ukraine (hereinafter – TCU) to groups of the unified tax payers who do not use cash registers.
At the same time, para. 15 of Art. 3 of the Law No. 265 stipulates that economic entities that carry out settlement transactions in cash and/or non-cash form (with the use of payment cards, payment checks, tokens, etc.) in the case of the sale of goods (services provision) in the field of trade, catering and services, as well as cash withdrawal transactions for further transfer, are obliged to provide the buyer of goods (services) at his/her request with a check, a bill of lading or other written document certifying the transfer of ownership of the goods from the seller to the buyer in furtherance of Law of Ukraine “On Protection of Consumer Rights” of 12.05.1991, No. 1023-XII (hereinafter – Law No. 1023).
Violation of this rule entails responsibility in accordance with the Law No. 1023, but it cannot be the basis for applying to the offender administrative or financial sanctions provided for by the taxation legislation.
Consequently, an individual – entrepreneur – the unified tax payer is obliged to provide the buyer of goods (services) at his/her request with a check, a bill of lading or other written document certifying the transfer of ownership of the goods from the seller to the buyer.
In case of non-issuance of the corresponding document on demand of the buyer of goods (services), an individual – entrepreneur – the unified tax payer should be brought to the responsibility provided for by Law No. 1023.
