Innovations − 2017 are also in the procedure of use of cash registers. It is about the Law of Ukraine “On Amendments to the Tax Code of Ukraine and some other legislative acts of Ukraine concerning the provision of a balance of budget revenues in 2017” of 20.12.2016, № 1791-VIII (hereinafter − the Law № 1791). Important amendments are the changes made in the Law of Ukraine “On the use of cash registers in the trade sphere, public catering and services” of 06.07.1995, № 265/95-ВР (hereinafter − the Law on cash registers) and para.296.10 of the Tax Code of Ukraine (hereinafter − TCU).
Fuel
First of all, changes in the procedure of the use of cash registers concerned business entities that sell fuel. Since it was introduce the additional requirement for them from 2017 − in case of prior programming of the cash register for fuel, it is necessary to indicate not only the name, price and quantity, but also the code of commodity sub-category according to UCC FEA (Ukrainian commodity classification for foreign economic activities).
When conducting payment transactions through the cash register without compliance with the mentioned above regime of prior programming, it should be applied the penalties in the amount of five non-taxable minimum incomes of citizens (hereinafter − NTMIC) to the business entities.
Highly technical household goods
Another one cash register innovation concerns the business entities that realize highly technical household goods, which are the subject to warranty. Because, the compulsory use of cash registers, was introduced for them, when their realization. This innovation extends to entrepreneurs – the unified tax payers regardless of their chosen group of the unified tax and the amount of annual income.
In other words, the unified tax payers of the first group operating in the markets should use the cash registers, when selling the highly technical household goods, which are the subjects to warranty, as well as the unified tax payers of the second group and the third group regardless of the amount of annual income. The determining condition for the use of cash register for them is the implementation of the relevant type of goods − namely, highly technical household goods, which are the subject to warranty.
The concept of “highly technical household goods, which are the subject to warranty” is contained in the Law of Ukraine “On Protection of Consumer Rights” of 12.05.1991, № 1023-XII (hereinafter − the Law № 1023). In particular, the highly technical household goods, which are the subject to warranty, are non-food consumer goods (appliances, machines, equipment, etc.), which consist of nodes, blocks, components and meet the requirements of normative documents, also have technical characteristics, are accompanied by operational documents and there is warranty period for them (para.25.1 of sub-para.1 of the Law № 1023).
But in order to determine the responsibilities of the use of cash register, the Cabinet of Ministers should establish a list of groups of highly technical household goods, which are the subject to warranty repair (servicing) or warranty replacement. For this purpose the legislators determined the three-month period from the date of entry into force of the Law № 1791 (i.e. before 31.03.2017).
By the way, the Ministry of Finance on its official Facebook page posted an appropriate message, which referred to the determination of the list of groups of highly technical household goods. As explained by the Ministry of Finance, the norms of the Law on cash registers are not related to the list of goods given in the Procedure of the warranty repair (servicing) or warranty replacement of highly technical household goods, approved by the Cabinet of Ministers of Ukraine dated 11.04.2002, № 506.
Therefore, now the use of the cash registers, when the sale of highly technical household goods, is temporarily postponed for the entrepreneurs – unified tax payers (before the determination of list of groups of highly technical household goods by the Cabinet of Ministers). It is clear that before the approval of the specified list, the entrepreneurs – unified tax payers could not be held liable for the sale of highly technical household goods without the use of the cash register.
