The use of cash register in the goods sale for cash by the individuals-entrepreneurs

• Should the individuals-entrepreneurs, who are the single tax payers, use the cash register in the goods sale for cash?
• Let us recall that such groups of the single tax are provided for the individuals-entrepreneurs in case of use of the simplified taxation system:
• the first (sp.1 p.291.4 of the Tax Code of Ukraine (hereinafter – TCU);
• the second (sp. 2 p. 291.4 of the TCU);
• the third (sp. 3 p. 291.4 of the TCU);
• the fifth (sp. 5 p. 291.4 of the TCU).

The single tax payers of the first – third groups do not use the cash register, it is noted in the paragraph 296.10 of the TCU. The fifth group of the single tax payers is not mentioned in the specified paragraph.

In this regard it should be noted that the fifth group of the single tax payers for the individuals-entrepreneurs was added to the TCU according to the Law of Ukraine “On Amending to the Tax Code of Ukraine on the State Tax Service and due to the administrative reform in Ukraine” of 05.07.2012,  № 5083-VI. Referring directly to the Law of Ukraine “On the use of the cash registers in trade area, catering and services” of 06.07.95, № 265/95-ВР (hereinafter - the Law on CR), since the basis for non-use of the CR is established not only in the TCU but in the Law on CR.

The cash registers and account books are not used in the goods sale (provision of services) by the individuals-entrepreneurs who pay a single tax, according to the p.6 of the Art.9 of the Law on CR.

Therefore, the provisions of p.6 of the Art.9 of the Law on CR provide for the non-use of CR by the all individuals-entrepreneurs who pay a single tax regardless of their chosen group of the single tax payers.

Thus, the individuals-entrepreneurs who are the single tax payers of the first-third groups do not use the cash registers according to the p.296.10 of the Art.296 of the TCU.

Consequently, according to the p.6 of the Art.9 of the Law on CR, the individuals-entrepreneurs, who have chosen the fifth group of the single tax payers, are allowed not to use the cash registers and account books in the goods sale for cash.