Recently, Ukraine is continuing to develop a course to expand the scope of the cash-register machine as a means of recording trade transactions. Its usage is strictly regulated in the Ukrainian legislation.
The use of cash-register machine for single tax payers ,who carry out activities in the trade and services industries is strictly obligatory. There are only separate categories of companies and entrepreneurs for whom they make exceptions. All of them are listed in Article 9 of the Law of Ukraine “On the use of cash-register machine ...”
In addition, since 2017, there have been some changes in the scope of cash registers. The Verkhovna Rada of Ukraine has expanded the list of categories for which their use became mandatory. These include organizations and entrepreneurs selling such goods: with a full list of goods approved by the Cabinet of Ministers from March 16, 2017 № 231 can be found here.
Use cash register machine for single tax payers in this case, regardless of the products turnover and type of company. A cash-register machine is required for any transactions that occur using cash and payment cards. Clients are required to issue cash receipt that confirms the fact of the action: payment acceptance or refund. The use of cash-register machine is not required only if the seller of goods and services receives funds not directly, for example, through payment in a bank.
How to register the cash-register machine
Cash-register machine registration is carried out in the internal revenue service at the place of the organization’s registration and the location of its structural units. In the future, the revenue bodies will monitor the use of the settlement transactions registrar, especially if your activities arouse suspicion. For example, if you do not submit timely reports on the use of cash-register machines or it will be zero-based. Such reports are usually prepared by the entrepreneur himself, a staff accountant or an outsourcing company specialist, to which you applied for accounting support.
To register a cash register machine in the internal revenue service must provide the required package of documents:
- Documents confirming the purchase of cash-register machine;
- Copies of constituent documents, etc.
Collecting the necessary documents and their registration sometimes take a long time, that is novice businessmen already lacking. Therefore, we recommend entrusting this troublesome matter to the specialists of our company. We will help to register the cash-register machine in the tax authorities "ready-made" without your participation and in a short time. Call (067) 584-16-24 and make an appointment with the specialists of our company!