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PENALTIES FOR REGISTRARS OF SETTLEMENT TRANSACTIONS DO NOT STOP?

We would like to draw your attention to the fact that in recent days there have been a large number of news items that say that the Verkhovna Rada of Ukraine plans to exempt private individuals from applying fines for not using the Registrars of Settlement Transactions until 2023. Indeed, the bill № 6540 dated 24.01.2022 was registered in the parliament.

However, the bill does not provide for total dismissal, which is mentioned in a large number of publications and news.

Along with this, the bill proposes to temporarily, until January 1, 2023, apply sanctions in the following amounts:

  • 10 percent of the value of goods (works, services) sold with violations established by this paragraph – for the violation committed for the first time;
  • 50 percent of the value of goods (works, services) sold with violations established by this paragraph – for each subsequent violation.

That is, the bill does not contain provisions on exemption from fines. Therefore, inspections will be carried out and fines will be applied. However, it should be noted that the bill has yet to be voted on by MPs and signed by the President of Ukraine. Meanwhile, there are 100% fines, so you need to follow the rules when working with Registrars of Settlement Transactions.

We remind you of the following rules of work with Registrars of Settlement Transactions

  • How to make checks for partial payment? The first thing to pay attention to is that the check is issued for each settlement operation. To avoid unnecessary problems or grounds for verification, if you are prepaid for UAH 100, the fiscal check must also be for UAH 100.

How to do it? Suppose that the total cost of the service is UAH 10,000, prepayment is UAH 1,000. In the “quantity” column, define 0.1, which reflects the size of the paid service. When paying the remaining UAH 9,000, we issue a check again, but only for 0.9 services. That is, the rule is as follows: the more times the customer pays for a particular product or service – the more you need to issue payment documents.

  • Opening a change. The change should be opened only when there are actual sales. Zero Z-reports are the basis for your inspection, as it may indicate the fact of non-issuance of a check to customers.
  • If necessary, you can make a service deposit to have banknotes at the box office. However, in the end it is important to make a cash disbursement. If this was not done at the end of the day, you need to make another official payment on the day of the amount that was in the box office at the end of the day. The exception is Checkbox, as the amount of cash is in the memory of the ABM and is transferred to the next day automatically.
  • The name of goods or services in the check should be displayed in Ukrainian, to understand what kind of goods or services. The ideal option is to enter the name based on the supplier’s invoices, if any.
  • One employee is a separate EDS key. In theory, the use of the seal is allowed, but the explanations of the State Tax Service indicate that the seal can be used only by a private individual or an authorized person of a private individual. Using the FOP seal by several employees is risky.
  • Closing of the shift must take place daily before the end of the day. It is convenient to use the auto-close function of the change in the Registrars of Settlement Transactions.
  • A check must be made for the payment before sending the goods, and not when receiving cash from the carrier.

Contact Prikhodko & Partners, we will be happy to help you and solve all problems.

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