RRO: beyond the million...

All entrepreneurs of the united state know that if the amount of income in a calendar year exceeds 1 million UAH, the benefit in work without a registrar of settlement operations (RRO) is lost. According to paragraph 296.10 of Art. 296 of the GCC to apply PPO is necessary from the 1st day of the next quarter, following the occurrence of such an excess. And the benefit in work without PPO is lost almost forever.

But if the business goes well, then the coveted million is still exceeded. Find out in what cases you can legally do without PPO.

Forms of payment

Let us say right away: if an entrepreneur applies cash payments, it is impossible to do without PPO. If the calculations are carried out exclusively in non-cash form, you can continue to work without cash registers.

Non-cash payments are the transfer of a certain amount of funds from the accounts of payers to the accounts of the beneficiaries of funds or the transfer by banks on behalf of enterprises and individuals of funds deposited by them in cash to the bank cash desk, to accounts of the beneficiaries.

Thus, in the case of settlements between business entities in a non-cash form, namely when transferring funds from the buyer's current account for received goods (services) to the current account of the supplier-entrepreneur in accordance with the invoice, contract, etc., PPO not applicable. Moreover, PPO is not needed in the case when funds are transferred from the card account of the buyer to the account of the seller.

If buyers will be calculated by depositing cash in the cash office of the bank to transfer them to the current account of the entrepreneur, the PPO is also not required.

However, if the buyer pays in a cashless form using a payment card through a payment terminal or software and hardware complex belonging to the one person, the use of PPO is mandatory. With this form of payment, the entrepreneur must print out and issue a fiscal check of the PPO, which should indicate the form of payment - cashless payments.

So, not any payment in a cashless form, the entrepreneur will be able to carry out without applying PPO.

Production - with PPO

Some equalists work in the production of goods — they make food, sew clothes, make furniture, etc. Production initially assumes that it will be sold. Therefore, the production of goods and their subsequent sale does not require the entrepreneur to register additional types of activities for the wholesale or retail sale of such goods. Often products are sold for cash directly at the place of production.

Does such an allied PPO need it if it exceeds the coveted UAH 1 million?

From the title of the Law of Ukraine of 06.07.95, No. 265/95-BP “On the Use of Registrars of Settlement Operations in the Sphere of Trade, Catering and Services”, it can be concluded that it is not related to business entities engaged in production. But already in the preamble of this law it is indicated that its action applies to all business entities that carry out settlements in cash or cashless form.

According to paragraph 1 of Art. 9 of this law, settlement books and cash registers are not used when selling products of their own production (except for technically complex household goods subject to warranty repair) by enterprises, institutions and organizations of all forms of ownership, except for trade and public catering enterprises, in the case of settlements in the offices of these enterprises with registration of receipt and expenditure cash orders.

Unfortunately, in this paragraph we are talking only about legal entities - enterprises, institutions and organizations, physical persons-entrepreneurs are not mentioned in it.

Some entrepreneurs are trying to adapt to this rate and in the calculations also issue cash orders. But the issuance of cash orders in this case will not save.

The issues of cash transactions are regulated by the Regulation on the conduct of cash transactions in the national currency in Ukraine, approved by the NBU Board resolution dated December 29, 2017 No. 148.

For individuals, entrepreneurs The Regulation does not establish requirements for registration of cash transactions with cash orders. In addition, it is expressly stipulated that entrepreneurs do not keep a cash book. So, they have no basis for registration of incoming and outgoing cash orders.

Consequently, the businessmen selling their own products are not subject to the rules of art. 9 of the Law on PPO in part of their exemption from the application of PPO.

This is confirmed by the tax authorities in individual tax consultations.

KURO instead of PPO?

The Resolution of the Cabinet of Ministers of Ukraine dated August 23, 2000 No. 1336 approved the List of individual forms and conditions for carrying out activities in the field of trade, public catering and services that are allowed to conduct settlement operations without using registrars of settlement operations using settlement books and accounting books (KURO).

Until recently, supporters could use the right to apply KURO instead of RRO, in particular, when providing household services in the territory of villages, in performing some repair work by self-employed entrepreneurs, in the retail trade of food products, etc.

However, from 20.12.2017, this decree is supplemented by the provision that single-minded businessmen, regardless of the chosen type of activity, should a revenue of 1 million UAH be exceeded during a calendar year, in accordance with clause 296.10 of art. 296 NKU.

It turns out that after December 20, 2017 single tax payers cannot use this list. After all, if their income does not reach 1 million UAH, they are not obliged to apply RRO or KURO. If such a volume is reached - PPO is mandatory and KURO will not replace it.

Beer and PPO

From alcoholic beverages, the GCC permits only one beer and table wines to be traded to entrepreneurs of unity, and only at retail. At the same time, the TCU does not require unifiers selling beer and receiving small incomes (up to UAH 1 million per year) to be required to apply cash registers at cash payments. If you follow the rules of the GCC, a single person with a revenue of up to 1 million UAH is not obliged to use cash registers when selling beer.

The Law of Ukraine “On the Application of Recorders of Settlement Operations in the Field of Trade, Catering and Services” also stipulates that the cash registers do not apply to the sale of goods (except for technically complex household goods subject to warranty repair) by individual entrepreneurs who, according to the TCU, belong to groups single tax payers who do not apply PPO.

However, beer belongs to alcoholic beverages, which can only be sold with a license. In turn, the Law of Ukraine of December 19, 1995 No. 481/95-BP “On State Regulation of the Production and Circulation of Ethyl, Cognac and Fruit Alcohol, Alcoholic Drinks and Tobacco Products” determined that it is a place of trade in such beverages.

The place of sale of beer is considered to be the place of its sale (including on tap) in one trade room (building) at the place of its actual location without area limitation, equipped with PPO or where there are KUROs in which the proceeds from the sale of beer are recorded regardless of whether through them the sale of other goods.

In addition, the fee for a license for the retail sale of alcoholic beverages (including beer) depends on the number specified in the license PPO (KURO), which are located in the place of trade.

Thus, the law requires that the implementation of beer is carried out only through the RRO or KURO. There are no exceptions for edinikov. For trade in beer without a license, a fine is set at double the value of the received batch of goods, but not less than 17 thousand UAH.

Therefore, a single person who has the right to work without PRO could register KURO for obtaining a license to trade in beer.

It should be noted that GFS has always been reluctant to issue licenses if there is only KURO and demanded to register PPO. But the right to work only with KURO was from entrepreneurs.

However, since December 20, 2017 this item of the List is set forth in a new edition. Now work without PRO can unions who sell at retail food products, except excisable goods. Beer to excisable goods refers.

Consequently, now the SFS has every reason to register a license to trade in beer only if there is a PPO (regardless of the amount of annual income of a single shareholder).

At the same time, if a single person with a revenue of up to UAH 1 million will only trade in non-alcoholic beer (no license is needed for its sale), he can do it without PPO, and without KURO. After reaching the amount of income of 1 million UAH, the unitygiver will not be able to sell for cash and non-alcoholic beer.

Elena Zubchenko