It should also be noted that the amendments to the Tax Code that came into force on January 1, 2015, classified entrepreneurs with an annual turnover of up to UAH 20 million, as well as sole proprietors of category FOP 4, 5, 6 groups as group III (third) of single tax payers.
The amendments to the Law on the Application of RRO and the Tax Code that came into force are summarized in the table below. Comments on the changed legislation and options for benefiting from the current situation are described after the table.
| Law of Ukraine "On the establishment of registries of rozkhunkovykh operations" in the sphere trade, food service and public service» | |
| Before changes | After changes |
| Rozdil II Procedure for carrying out dissection | Part II Procedure for carrying out dissection |
| Article 3. Subjects of government, which carry out various operations in prepared and/or unprepared form (from issued payment cards, payment checks, tokens then) when selling goods (given services) in the sphere of trade, public catering and government services: | Article 3. Subjects of state government, which are involved in the development of operations in ready-made and/or in unprepared form (from payment cards, payment checks, tokens, etc.) when selling goods (provided services) in the sphere of trade, large-scale catering and services, as well as operations involving the capture of preparations for further transfer of crops: |
| 1) conduct diversified operations for the full amount of the purchase (service) through registered, sealed in accordance with the established procedure and transferred to the fiscal regime robot registrar of diversified operations with undivided types of standard documents, which to confirm the validity of diversified transactions, and in cases covered by this Law, due to the registration of diversified books with the established procedure; | |
| 2) to see individuals who take away or turn goods, take out service or are inspired by it, a structured document in an inserted form for the full amount of the operation performed;
| 2) see individuals who receive or return goods, receive or receive service from it, including those, agreements and payment of which are involved from the Internet, when removing goods (services) in a general language order, a document of the inserted form for the full amount of the transaction; |
| 9) it is best to store fiscal receipts on the registrars of different types of transactions (excluding automatic machines for the sale of goods (services) and ensure their safekeeping in books on retail transactions; | 9) it is advisable to keep track of the registers of retail transactions (except for automatic machines for the sale of goods (services) fiscal Zvitni checks from time to time for business transactions will ensure their preservation in the books in the form of business transactions; |
| Article 9. The registry of diversified transactions and the diversified books will not become stagnant: | Article 9. The registry of diversified transactions and diversified books will not be stagnated: |
| 1) at zdіysnenny trade in moisture production products and services provided by enterprises, installations and organizations of all forms power, cream enterprises trading ta of the huge food service, when carrying out renovations in relation to these enterprises, installations and organization z registration Pributkovyh i video cameras orders ta in the form of additional receipts, signatures and certifications signet in the established order; | 1) when working trade in moisture production products by enterprises, installations and organizations of all forms power, cream enterprises trading ta of the huge food service, when carrying out renovations in relation to these enterprises, installations and organization z registration Pributkovyh i video cameras orders ta in the form of additional receipts, signatures and certifications signet according to the established procedure; |
| 2) for all banking transactions (except for transactions with the purchase and sale of foreign currency); | 2) with the cessation of all banking services, in addition to the operation of the purchase and sale of foreign currency, and the operation of commercial agents of banks catching food for further її transfer; |
| 3) in connection with transactions involving the purchase and sale of foreign currency at the time when these operations are concluded with regarding the established banks with the preparation of regulatory documents is subject to the regulations of the National Bank of Ukraine; | Disabled |
| 6) when selling goods (provided services) by individuals – enterprises, who pay a single tax; | 6) for the sale of goods (services) by individuals - enterprises, such as must be submitted in accordance with the Tax Code of Ukraine to groups of payers of a single tax, so as not to interfere with the registry of diversified transactions; |
| Change in Tax Code regulating the mandatory use of | |
| 13) upon sale products in e-commerce systems (commerce); | Disabled |
| Rozdil II "Prikintsev" regulations": «9. Now until June 1, 2015, government entities are subject to a sanction for violating the law when given services during the time of carrying out regulation in matters related to the registration of profit and depositary cash orders and in other words daily Related posts Recent posts1 | |
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