Regarding record keeping of commodity stocks by the single tax payers!

State Tax Service draws attention of taxpayers – users of registrars of settlement operations/software registrars of settlement operations (abb. RRO/РRRО) that Procedure for record keeping of commodity stocks by individuals-entrepreneurs, including single tax payers, approved by Order of the Ministry of Finance of Ukraine No. 496 as of 03.09 .2021 (Order No. 496), does not extend its effect to the single tax payers of Group I.

From the total number of the single tax payers of Groups II - IV, Order No. 496 applies exclusively to payers who carry out:

sale of technically complex household goods subject to warranty repair;

sale of medicinal products, medical products;

sale of jewelry and household products made of precious metals, precious stones, precious stones of organic formation and semi-precious stones.

At the same time, Order No. 496 extends its effect to individuals-entrepreneurs – single tax payers of Group III, who are registered as the VAT payers.

Therefore, single tax payers of Groups II-III who do not sell the above-listed groups of products and/or are not registered as the VAT payers are exempted from obligation to record keeping of commodity stocks at their sales place, despite the fact that they are obliged to use RRO/PRRO for payments for products, works and services.  

Reminder! Order of the Ministry of Finance of Ukraine No. 496 as of 03.09.2021 "On approval of Procedure for record keeping of commodity stocks by individuals-entrepreneurs, including single tax payers", which was registered in the Ministry of Justice of Ukraine on 02.11.2021 under No. 1411/37033, entered into force on 26.11.2021.