As of today, the amount of 5104 business entities of the Trans Carpathian region that carry out the business activity in the sphere of trade, catering and services, have registered 8027 registrars of calculated operations (cash registers). This was reported in the Main Directorate of the STS in Ivano-Frankivsk region.
Business entities that conduct cash or non-cash payment operation (using payment cards, payment checks, tokens, etc.) during the sale of goods (provision of services) in the sphere of trade, catering and services, as well as cash acceptance operations for its further transfer, are obliged to use the RCO included in the State Register of registrars of calculated operations in accordance with the established procedure of its application.
Cash registers should be used in cash acceptance operations.
Please note that individuals-entrepreneurs of Group II – IV of the simplified taxation system are obliged to use the RCO if their annual income of the calendar year exceeds 1 million UAH. In this case, entrepreneurs should use the RCO from the first day of the first month of the quarter following the month of such excess, as well as in all subsequent tax periods during its registration as a single taxpayer.
At the same time, also it is obligatory to use the RCO irrespectively of the amount of income for individuals-entrepreneurs of Group II – IV of the simplified taxation system who carry out:
- the sale of technically compound household goods (consumer non-food items, appliances, machines, equipment, etc.) consisting of units, blocks, components, having technical characteristics, accompanied by operational documents that have established warranty period;
- the sale of medicines and medical devices;
- the retail sale of excisable goods, including beer in bottles and cans.
In addition, all individuals-entrepreneurs that carry out business activity on the general taxation system are obliged to use the RCO.
It should be reminded that recently Verkhovna Rada of Ukraine as of 20.09.2019 adopted Law of Ukraine №128-ІХ and №129-ІХ amending the use of registrars of calculated operations. The Laws stipulate application of the RCO for individuals-entrepreneurs of Group II-IV from 01.10.2020 - for online shops, second-hand shops, fast-food cafes, travel agencies, tour operators, hotels and similar establishments, textiles stores (except sales on the markets using the cash), car spare parts stores and car accessories according to the list that will be approved by the Government.
From 01.01.2021, all individuals-entrepreneurs must have the software and ordinary RCO, except the individuals-entrepreneurs of Group I whose annual income is up to 300 thousand UAH.