It is no secret that over time it is planned to oblige all physical entities – entrepreneurs of single tax payers in the case of cash settlements to carry out transactions through cash registers. It means that it will be necessary to use the payment transaction recorders (hereinafter – PTR) to sale goods and provide services, In addition, it is planned to increase the responsibility for violation of PTR use rules. Who is exempted from PTR and can breathe freely for the time being?
Legislation
There are two types of exemption from PTR use:
1) complete exemption provided for in Art. 9 of Law of Ukraine “On Application of Payment Transaction Recorders in the Field of Trade, Public catering and Services” No. 265/95-B of July 6, 1995 (hereinafter – PTR Law);
2) partial exemption provided for in Art. 10 of the PTR Law. This article allows certain entities not to use PTRs, but obliges them to make calculations using account books and accounting records of payment transactions.
It should be emphasized that draft Law on Amendments to the Tax Code of Ukraine on Unshadowing of Payments in the Field of Trade and Services No. 1073 of August 29, 2019 (hereinafter – Draft Law No. 1073) and the Draft Law on Amendments to the Law of Ukraine “On application of payment transaction registers in the field of trade, public catering and services” regarding the unshadowing of payments in the sphere of trade and services No. 1053-1 of September 6, 2019 (hereinafter – Draft Law No. 1053) the rules of full exemption from the use of PTR will be significantly updated. Therefore, the rules for exemption from PTR should be considered in the light of possible innovations. The mentioned drafts have already been approved by the Parliament and are being signed by the President of Ukraine. Thus their implementation is a matter of time.
Complete exemption
As abovementioned, all cases of complete exemption from PRT are laid down in Art. 9 of the PTR Law. According to the provisions of this article, PTRs may not be used:
1) by enterprises, institutions and organizations of all forms of ownership, except for enterprises of trade and public catering in the course of products of their own production sale (except for technically complex household goods subject to warranty repair, as well as medicines and medical products) in the case of payments at the cash desks of these enterprises, institutions and organizations with registration of profitable and disbursement cash orders and issuance of corresponding receipts, signed by the authorized person of the respective business entity (i. 1, Art. 9 of the PRT).
Draft Law No.1053 intends to clarify this exemption. It will be prescribed that such exemption does not relate to the sale with cash documents for self-made jewelry and household articles of precious metals, precious stones, precious stones of organogenic formation and semi-precious stones;
2) by business entities during banking operations, except for (paragraph 2 of Article 9 of the PTR Law):
- foreign currency purchase and sale transactions, if such transactions are not performed at the offices of authorized banks;
- operations of banks commercial agents of and non-bank financial institutions for accepting cash for its further transfer using self-service software-technical complexes, except for self-service software-technical complexes, which allow the user to carry out exclusively operations for obtaining funds. It may be deduced that when a person transfers funds or pays for services or goods through IBOX or other terminals owned by commercial agents or non-banking institutions, such apparatus must issue a PRT check;
3) by business entities in case of travel and transport documents sale for (i. 4 Art. 9 of the PRT Law):
- railway (except for suburban) and aviation transport with cash and accounting documents;
- road transport with the issuance of coupons, receipts, tickets with printed series, number, denomination;
4) by business entities in the case of the sale of government lottery tickets through an electronic system of real-time rate acceptance by a central executive body implementing state policy in the field of treasury servicing of budget funds (i. 4 of Article 9 of the PTR Law);
5) by business entities in the case of the sale of tickets to attend cultural, sports and entertainment events (i. 4, Art. 9 of the PRT Law)
6) by physical entities in the case of trading in food or industrial goods for cash in the markets (i. 9 of Art. 9 of the PRT Law);
7) in the case of sale by the business entities of the newspapers, magazines and other publications, leaflets, envelopes, postage stamps in kiosks or portable stalls. In order to obtain exemption, the proportion of the sale of such products must be more than 50% of the total turnover in the absence of the sale of alcoholic beverages, excisable non-food items and technically sophisticated household goods subject to warranty repairs, medicines and medical products (i. 10, Art. 9 of the PRT Law);
8) in the case of the sale of tokens and travel tickets at the subway’s ticket offices (i. 9 of Art. 9 of the PRT Law);
9) in the case of water, milk, quass, oil and live fish from lorry tanks, tanks, barrels and cans; food and non-alcoholic beverages sale by the business entities in canteens and buffets of general and vocational schools during the educational process of (i. 11, Art. 9 of the PRT Law);
10) by business entities if cash transactions are not carried out at the place of receipt of the goods (services). To date, this applies solely to wholesale, and after the entry into force of Draft Law No. 1053, this will also apply to sales through warehouses, storage sites, etc.
11) in the case of sale by sole proprietors who, according to the TCU, belong to the groups of single tax payers who do not use PRTs when selling goods (providing services) (i. 6 of Art. 9 of the PRT Law).
