From August 1, 2020, the amendments made by the Law of Ukraine dated September 20, 2019 No. 128-Ikh “On Amendments to the Law of Ukraine” On the Application of Registrars of Settlement Transactions in the Sphere of Trade, Public Catering and Services "and other laws of Ukraine regarding the unshadowing of settlements in the field of trade and services " have been entered into force.
These amendments introduced changed the meaning of Article 3 of the Law on PPO. In particular, Clause 11 of Article 3 has been revised.
According to Clause 11 of Art. 3 - Business entities that carry out settlement transactions in cash and / or in non-cash form (using electronic means of payment, payment checks, tokens, etc.) shall do the following when selling goods (providing services) in the field of trade, catering and services, as well as operations for accepting cash for its further transfer:
11) carry out settlement transactions through the registrars of settlement transactions and / or through the software registrars of settlement transactions using the pre-programming mode of giving names to goods (services) (indicating the code of the product subcategory of the HS code FEA for excisable goods), prices of goods (services) and accounting for their quantity.
Also, liability for the absence of a tradable subcategory code of the HS code FEA in the settlement document has been provided by the specified changes.
Consequently, according to Clause 7 of Art. 17 of the Law on Cash registers provides for a fine in the amount of 300 non-taxable minimum incomes of citizens has been provided for when carrying out settlement operations through the registrars of settlement operations and / or software registrars of settlement operations without using the mode of preliminary programming of the name of each excisable product indicating the code of the tradable subcategory of the HS code FEA, the price of the goods and their accounting quantities.
- Anton Terekhov, attorney @ “Dynasty Law & Investment”.