Law of Ukraine "On the Use of Cash Register Equipment"
in the field of trade, public catering, and services

Before the changes

After the changes

Section II Procedure for Conducting Calculations

Section II Procedure for Conducting Calculations

Article 3. Business entities conducting settlement operations in cash and/or cashless form (using payment cards, payment checks, tokens, etc.) when selling goods (providing services) in the fields of trade, public catering, and services are obliged to:

Article 3. Business entities conducting settlement operations in cash and/or non-cash form (using payment cards, payment checks, tokens, etc.) when selling goods (providing services) in the field of trade, public catering, and services, as well as operations involving the acceptance of cash for its subsequent transfer, are obliged to:

1)to conduct settlement operations for the full amount of the purchase (service provision) through registered, sealed in the prescribed manner, and switched to fiscal mode cash registers with the printing of corresponding settlement documents confirming the execution of settlement operations, or in cases provided for by this Law, using registered settlement books in the prescribed manner;

2)to issue to the person receiving or returning the goods, receiving the service or refusing it, a payment document of the established form for the full amount of the transaction;

2)to issue to the person who receives or returns the goods, receives the service or refuses it, including those whose order or payment is madeusing the Internet network,Upon receipt of goods (services), a payment document of the established form for the full amount of the transaction must be issued.

9)Daily print fiscal report receipts on cash registers (except vending machines for goods (services)) and ensure their storage in the cash transaction record books;

9)Daily print fiscal report receipts on cash registers (except vending machines for goods (services)) in case of cash transactions and ensure their storage in the cash transaction record books;

Article 9. Cash register machines and cash books are not used:

Article 9. Cash register machines and cash books are not used:

1)When conducting trade in products of own production and providing services by enterprises, institutions, and organizations of all forms of ownership, except for trade and public catering enterprises, in the case of settlements at the cash desks of these enterprises, institutions, and organizations with the issuance of income and expense cash orders and the issuance of corresponding receipts, signed and certified with a seal in the prescribed manner;

1)When trading products of own production by enterprises, institutions, and organizations of all forms of ownership, except for trade and public catering enterprises, in case of settlements at the cash desks of these enterprises, institutions, and organizations with the issuance of income and expense cash orders and the issuance of corresponding receipts, signed and sealed in the prescribed manner;

2)when performing all banking operations (except operations involving the purchase and sale of foreign currency);

2)when performing all banking services, except for operations involving the purchase and sale of foreign currency, and operations of commercial agents of banks related to the acceptance of cash for its subsequent transfer;

3)When carrying out foreign currency purchase and sale operations, if these operations are performed at the cash desks of authorized banks with the issuance of settlement documents in accordance with the regulatory acts of the National Bank of Ukraine;

Disabled

6)When selling goods (providing services) by individuals – entrepreneurs who pay a single tax;

6)When selling goods (providing services) by individuals - entrepreneurs who are classified according to the Tax Code of Ukraine as groups of single tax payers that do not use cash registers;

Amendment to the Tax Code regulating mandatory application
fiscal cash registers and fiscal receipt printers for individual entrepreneurs of the 2nd and 3rd groups:
paragraphs fifteen and sixteen of item 110 of section Iof this Law(regarding amendments to paragraph 296.10 of article 296) concerning the use of cash register machines, which come into effect:
for payers of the single tax of the third group - from July 1, 2015;
For payers of the single tax of the second group - from January 1, 2016.

13) when selling goods in electronic trading (commerce) systems;

Disabled

Section II "Final Provisions":
Item 8 to be supplemented with a third paragraph of the following content:
The use of electronic cash registers put into operation before January 1, 2015, which create a control tape in printed form and submit to the revenue authorities via wired or wireless communication channels only information about the volume of settlement transactions carried out in cash and/or non-cash form contained in their fiscal memory, and do not submit electronic copies of settlement documents, is permitted until January 1, 2016;