These laws, in particular, introduce a number of innovations in the field of application of registrars of settlement operations (hereinafter RSO):
1. Businesses will be allowed to use software RSOs when making cash payments to consumers, as which it will be possible to use any device (smartphone, tablet, computer, etc.). Software RRO with the help of special software can fiscalize settlement operations on the STS server.
It should be noted that in order to avoid losses, primarily for small and micro businesses (small businesses), the relevant software will be provided by the State Tax Service to businesses free of charge.
2. It is envisaged to introduce a mechanism of compensation to the consumer of funds paid for the purchased goods (services), if such a consumer was provided with a settlement document, information on which is missing in the databases of the State Tax Service (hereinafter - the mechanism "Cashback").
Thus, if the consumer is provided with a cash check RRO, but information about such a check is not available on the traffic police server, the consumer has the right to apply to the supervisory authority for violation of the order of cash settlements and, if confirmed, can receive compensation 100 percent of the value of the purchased goods, which were sold to him in violation of applicable law.
The Cashback mechanism is introduced primarily to combat "non-fiscal" checks, when individual dishonest payers provide consumers with checks that are not fiscal but look similar to fiscal checks.
3. It is envisaged to introduce mandatory application of RSO by natural persons-entrepreneurs who pay the single tax of the II and III groups when making cash settlements with consumers.
In addition, it is envisaged to introduce the obligation to apply RSO for individual entrepreneurs (payers of the single tax of the second and third groups) who carry out certain risky activities (sale of goods (services) via the Internet, trade in jewelry and household goods). of precious metals, precious stones, the activities of travel agencies, tour operators, hotels, etc., the sale of textiles (except for cash sales in the markets).
4. For non-application of RSO or application in violation of the established requirements, some increase in the amount of penalties (financial) sanctions is envisaged, as the current norms on the amount of penalties were adopted in 2000. In this case, no additional fines to those already provided by the Law of Ukraine of 06.07.1995 № 265/95-VR "On the use of registrars of settlement transactions in the field of trade, catering and services" (hereinafter - the Law № 265) is not set.
5. Law № 128 also stipulates the obligation of business entities to conduct settlement operations through RSO and software RSO using the mode of pre-programming the name and prices of goods (services) indicating the code of the commodity subcategory according to UKT FEA for excisable goods (before that for fuel only).
In the case of settlement operations through RSO and / or software RSO without using the pre-programming mode, the name of each excisable product with the code of the commodity subcategory according to UKT FEA, price of goods and accounting for its quantity, in accordance with paragraph 7 of Art. 17 of the Law № 265, financial sanctions in the amount of three hundred non-taxable minimum incomes of citizens are applied to business entities that carry out settlement operations for goods (services) by the decision of the relevant controlling bodies.
PLEASE NOTE that the Law of Ukraine of March 17, 2020 № 533-IX "On Amendments to the Tax Code of Ukraine and Other Laws of Ukraine on Support of Taxpayers for the Period of Measures to Prevent the Occurrence and Spread of Coronavirus (COVID-19)" was the dates of entry into force of the relevant provisions of Law № 128 and Law № 129 have been postponed.
Thus, in accordance with paragraphs. 4 and 5 of Section I of the Law № 533 entry into force of Laws №№ 128 and 129 is postponed:
from 19.04.2020 to 01.08.2020 - the possibility of using software registrars of settlement operations and increase the amount of penalties (financial) sanctions;
from 01.10.2020 to 01.01.2021 - introduction of the "Cashback" mechanism and the obligation to apply the RSO by individual entrepreneurs paying the single tax of the second and third groups, which carry out risky activities;
from 01.01.2021 to 01.04.2021 - the obligation to apply the RSO by all individual entrepreneurs paying the single tax of the second and third groups.
