Who uses and does not use cash registers. What should a business entity do to register a cash register?

First, it is necessary to identify and understand which entrepreneurs will not use cash registers: * Individuals who are payers of the single tax of the first group. Let us remind you that from July 1, the use of cash registers will be mandatory for payers of the single tax of the third group, and from January 1, 2016 – for the second. At the same time, taxpayers of the 2nd and 3rd groups working in markets or carrying out trade through mobile trade facilities are not required to use cash registers; for them, it is a voluntary matter; they use them whether they want to or not.

• All business entities that carry out settlements exclusively in non-cash form.
• And also, all business entities that carry out trade in markets and small retail trade through mobile trade facilities.

РРО also do not apply:

• When selling food in canteens, buffets, schools;
• When trading on the move;
• When selling at kiosks, stalls, delivering newspapers and magazines;
• When selling tokens and travel tickets at metro ticket offices. When selling travel documents on rail, air and automobile transport;
• When selling tickets to cinemas, theaters, concerts and other shows;
• When selling tickets for state lotteries;
• When performing all banking services, except for transactions on the purchase/transaction of foreign currency and transactions of commercial agents of banks with the acceptance of cash and its subsequent viewing;
• When selling products of their own production by legal entities, except for trade, public catering and individuals, payers of a single tax.

Business entities (legal entities and individual entrepreneurs) who purchased a cash register from a manufacturer must contact the State Fiscal Service at the place of registration and provide the following style="color: #ff0000;">documents:

• Application for registration of aRRO;
• A copy of the document confirming the right of ownership or use of aRRO;
• A copy of the document on the placement of a business entity where theRRO will be used;
• A copy of the agreement of the business entity with the service center for maintenance and repair of theRRO.

Currently, as noted by the director of the tax and customs audit department of theState Fiscal Service Natalia Ruban, applications for Cash register installation has been submitted by almost 15,000 entrepreneurs. She also noted that if a cash register is installed by July 1, a moratorium on inspections is automatically established for 1.5 years. That is, by January 1, 2017, entities that complied with the law and installed cash registers, inspections are prohibited by July 1. Entrepreneurs who purchased cash registers on an installment plan will also not be inspected until 2017.

“If there is an agreement with the manufacturer or service center on the entity’s readiness to purchase a cash register on an installment plan, then we will also not conduct such inspections,” she added.

Cash discipline – the European experience

Cash registers installed in developing countries – reduce the development of the “shadow” economy. For example, in Poland, many businesses initially protested, but now it's accepted that even taxis issue fiscal receipts. In Lithuania, in 2011, PPOs were installed in all markets where food products were sold. Small businesses also protested this regulation, but it's now in effect. In Lithuania, the cost of PPOs for businesses was reimbursed by the state, but the earlier an entrepreneur applied to the state for a PPO, the greater the compensation amount. Classic Europe works towards cooperation and promotions. In Germany, restaurateurs themselves actively use mandatory cash registers for resource planning and financial reporting. As Lyudmila Aksenova, representative of the international public organization "Council of Independent Accountants and Auditors," assured: "Strict cash discipline and control over cash turnover have long been a trend in European countries. We need enhanced control today in order to stabilize cash turnover."

Some business representatives say that the introduction of cash registers will cause a decline in business, while others are "for" the introduction of cash registers, since thanks to them, companies involved in smuggling will leave the Ukrainian economy. How will small and medium businesses operate after the introduction of cash registers? The answer to this question is not long in coming.

Source: finance.ua