From 1 July 2015, in connection with the entry into force of amendments to the Tax Code regarding mandatory use of cash registers by single tax payers of third group, the scope of electronic cash registers significantly expanded.
Registration of electronic cash registers is necessary in almost all sectors and activities that one way or another related to cash payments.
Electronic cash registers may not be used in the following cases:
– if the company sells products of its own production (excluding catering);
– providing of banking services (excluding sale and purchase of foreign currency);
– sale of travel documents in the transport, sale of tickets to concerts and other events;
– single tax payers of the first group and the second group to 1 January 2016;
– preferential trade patent (other than the sale of excisable goods);
– sale of products and industrial goods on markets by individuals;
– sale of newspapers, leaflets, etc., if the volume of such products exceeds half of trade turnover;
– sale of water, milk, kvass from tankers, etc;
– sale of food in schools canteens;
– in case if in the place of the transaction cash payments are not carried out.
To use a cash register, each business unit needs to go through a special procedure of registration in the tax inspectorate. Only after proper registration and obtain a registration certificate on the cash register, the company can start doing its business.
Concerning registration of a cash register (or other legal services), please contact:
Phone: + 380960020100; +380504317084
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