MAINTENANCE AND COMPLETION OF THE INCOME ACCOUNTING BOOK FOR FOP WHO IS A SINGLE TAX PAYER

 Maintaining accounting documentation is an important stage of work for any entrepreneur. Among the other necessary accounting documents for the FLP, which are single tax payers, it is necessary to keep an Income Book.

 Although at the end of 2019 there was information that for those entrepreneurs who are on the Single Tax and do not pay VAT, income books will be canceled. Even the corresponding bill No. 2524 of December 4, 2019 was prepared. But this bill was not considered in the Verkhovna Rada of Ukraine. So for now, you’ll have to fill out the Income Book. It is with its filling that a lot of questions arise for the FLP. Therefore, it is necessary to disclose in detail those that are most interesting to entrepreneurs.

 What to do if the accounting book is not filled out and is not registered in the tax?

 First, it is worth registering the Accounting Book with the tax authorities, and only then fill it out in previous periods. Do not do this the other way around (fill out and then register). Tax authorities may impose sanctions in the form of a warning or a fine for the improper management of income and expenses. This is provided for in Art. 164 of the Code of Ukraine on administrative offenses. A moratorium on imposing penalties in this case will not help, since this is an administrative offense. The amount of the fine is from 51 to 136 UAH. That is, the amount of penalties is not large, the court fee is not paid, since the tax authorities are authorized to impose a fine.

 What should I do if some pages in the Accounting Book are damaged and the records are restored from a new blank page?

 If several blank pages in the Revenue Book have been damaged, then liability should not be assumed. And if the sheets are already corrupted, then there may be responsibility again in accordance with Art. 164 KUoAP for improper management of income and expenses. All information contained on spoiled leaves should be rewritten in the Book. In accordance with the mechanism which provides for the correction of errors. After the last record, you should register with the old dates those records that were corrupted, but without the "+" sign. Next to them should be the signature of the entrepreneur and indicate that this is the restoration of records from such pages.

 After the correction, the entrepreneur has nothing to fear.

 How to fill out the FLP Book on the Single Tax with RRO if they accept payment in cash and non-cash?

 If the settlement takes place in non-cash form via POS-terminals, then although it requires a cash register, it is still considered a non-cash payment. Therefore, in the income book it is worth showing this income by the number by which it will be credited to the entrepreneur's account. This is defined in paragraph 292.6 of the Tax Code of Ukraine. After all, after paying for the goods, the funds are not always credited immediately about the emergency, sometimes it can take several days. Therefore, there is no need to fill out the Income Book according to Z-reporting. And also it is not necessary to make a card payment as cash payment through a cash register. From here it will be enough to take the total cash and write it in the book of accounting. Bank transfer is not taken into account. The amount of cashless payments would be appropriate to write to the Book according to the bank statement. The entire amount is recorded in the Book, excluding commission. The tax authorities also adhere to this position, according to the letter of the GFSU No. 548/6 / 99-99-13-01-03-15 / IPK of March 1, 2019.

 On FLP, located on the general taxation system, the tax authorities have a slightly different opinion. They note that the total of the Z-report must be entered into the book of accounting.

 But this is a somewhat false statement, because the income that should be reflected in the Book should be paid only when it comes to the entrepreneur, and not earlier.

 Due to the fact that there are currently no penalties for non-receipt of cash, businessmen who are on the general taxation system can fill out the Income Book, regarding non-cash payments, on a bank statement.