Small business 2-4 groups will be required to use RRO
Yesterday President Vladimir Zelensky has signed the law on mandatory cash registers for small business.
Appears cashback, electronic check, and with them, and new penalties for employers. For one group of business simplified taxation is abolished and another to the limit of turnover.
So overall, this is a very serious situation tougher for small and medium-sized businesses. Which is still at the stage of preparation caused protests of entrepreneurs. At the end of September they organized under the Office of the President a small “tax Maidan”.
Small business demanded an end to the attack on the simplified system of taxation, which was introduced under Kuchma. Innovations Zelensky strike her a hard blow.
The main claims – the introduction of mandatory kasovich devices will form the overheads of the business, entrepreneurs will themselves become easy targets of inspection bodies and a number of provisions of the law directly encourages snitching people into entrepreneurs.
In Zelensky, however, these arguments had no effect and he signed the law.
However, a little sweetened a pill: issued a Decree that ordered the government to file a bill to impose a two year moratorium on inspections of natural persons-entrepreneurs. They have not checked the presence of mandatory now a cash register. Also see offer to soften the liability for violations in reporting on PPO.
Exception – only for “risky” business groups like the jewelry trade.
However, it still has to prepare the government and vote Happy. And the President signed a law already in force.
“Country” talks about the five main changes that it will bring into the lives of entrepreneurs.
1. The mandatory use of cash registers
Now small businesses will be required to use a PPO.
RRO – payment transactions. Simply put, a cash register, which must use a single tax payer of 2, 3 and 4 groups.
For these businesses cash registers will be mandatory, regardless of the types of activities, from 1 January 2021.
Except only 1 group (those who work without employees and with annual revenues in the year does not exceed 300 000 UAH). Without a PPO, you can trade goods for cash in the markets, except for goods that are subject to warranty service.
Since October 1, 2020, the innovation will affect “risk”. This single tax payers who, regardless of the amount of annual income, will still have to use RRO. Those who:
sell jewelry and household items made of precious metals and stones,sell second-hand goods in stores that sell medicines, medical products and provide paid services in the health sector,sell technically complex appliances, which are subject to warranty repair work such as restaurants, cafes, quick service restaurants,travel agencies, tour operators,hotels,sell parts and equipment for motor vehicles in accordance with the list approved by the government.
2. There is a new type of PPO for smartphones and laptops
Roughly six months after the entry of laws into force, that is, in the spring of 2020 for entrepreneurs should be available software PPO.
This means that the cash register you can use your smartphone and laptop. But note – only with Windows operating systems and Android. For iOS app is available.
Software RRO is called E-Receipt (e-receipt – elektronniy check).
Register electronic cash register will be via electronic Cabinet. He will be able to work in offline mode up to 36 hours.
For testing software RRO can be downloaded on the website of the tax.
Note that the entrepreneurs have already expressed disapproval regarding the “cash register in the smartphone.” More can be read here.
And 23 September small business rallied due to a software RRO under the President’s Office. A report from there, watch the video “Countries” below.
3. Introduced electronic check
Instead of a paper check or along with it, the entrepreneur can issue the client with an electronic check.
It will work in conjunction with the software of the cash register. First, as mentioned above, the businessman will have to install electronic cash register. Then you need to register your cashier and enter the list of goods.
After the buyer will choose a product or service, the entrepreneur needs to sort through a smartphone QR code or barcode of the item.
A check will be generated on the server of the tax service and will come back on the phone of the businessman. The buyer can send it via messenger. Or he will be able to scan an e-check through the same QR code.
If the bill includes all headings for which a paid customer, but the transaction is completed. Unless one or more line items with a value above 850 hryvnia each, the buyer can fill out a complaint and get compensation – cash back.
4. Introduced cashback
The cashback offer starts on 1 October 2020.
As mentioned above, if the entrepreneur has issued fully or partly fiscalizadoras check (i.e. which was not registered with the server tax), the client can complain.
If the tax inspection will confirm this fact, the entrepreneur is obliged to pay a fine in the amount of 150% of the cost of goods sold not by check. Part of the fine in monetary terms received by the buyer (after a full scan of the complaint), the part of the state budget.
It is noted that the cashback is not applicable if the check is not issued.
At the same time, the failure to issue a check, the entrepreneur is obliged to pay a fine of not less than 850 hryvnias – it is the first time. In the subsequent times – not less than 1700 hryvnias.
Will Ukrainians earn on purchases without checks read in a separate article “Country.”
5. The prohibition of the simplified taxation for individual groups and increase the limit of turnover of the second group
New laws prohibited the simplified system of the taxation for entrepreneurs who provide postal services (except courier), mobile telephony with the right maintenance company for maintenance and operation of telecommunication networks, terrestrial TV and radio broadcasting, cable radio and TV networks.
Also from 1 January 2021, the annual income limit for single tax payers of group 2 increased from half a million hryvnia dodoh and a half million.Source