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Vorozhbitova Krystyna

Chief Accountant

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By its Resolution No. 168 of 06.03.2018, the Government introduced two amendments to the Trade Procedure and the rules for trade services in the consumer goods market.

The Cabinet of Ministers canceled the responsibility of business entities to ensure availability of books of comments and suggestions in the buyer’s corner. From the Instruction regulating the maintenance of the Book, we come to the conclusion that all enterprises (units) of retail trade and the establishment of a restaurant industry, regardless of their form of ownership (including FLP), can relax with relief.

And although this instruction has not gone away, it is no longer necessary to comply with its requirements, since they contradict the normative act of a higher power (resolution of the Cabinet of Ministers of Ukraine).

In any case, the commented decree DOESN’T abolish the requirement to have a buyer’s corner in a prominent and accessible place, in which until now it was necessary to place the Complaints Book. As before, in the buyer’s corner, information should be provided on the name of the owner or an authority authorized by him, as well as the addresses and telephone numbers of the authorities that protect consumer rights.

By the way, for the absence or incorrect design of a corner, an administrative fine in the amount of 17 to 170 UAH is threatened, and if the violation is repeated throughout the year, from 85 to 459 UAH. (Article 155 of the Administrative Code).

In the Order it was prescribed that in the absence of small denominations at the cash office, the cashier is obliged to round off the total amounts of payments in the manner prescribed by the NBU. That is, according to the rules prescribed in the resolution of the NBU Board dated March 15, 2018 No. 25.

The Cabinet of Ministers did not say anything new in this part. But, on the other hand, it made it easier for controllers to “access” the administrative fine under art. 155 “Violation of the rules of trade and the provision of services …” KoAP.

Therefore, we recall that you only need to round up the total in the check amounts of cash payments for goods (work, services). The cost of each product is not round.

Rounding spend in the absence of coins of small denominations. If any of the parties have such coins, there is no talk about rounding.

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