From January 1, 2015, Law No. 71-VIII of December 28, 2014 "On Amendments to the Tax Code of Ukraine and Certain Legislative Acts of Ukraine Concerning Tax Reform" came into force.
The law stipulates that RROs must apply the following:
- - from July 1, 2015, RROs become mandatory for sole proprietors of category III groups;
- - from January 1, 2016, the RRObecomes mandatory for sole proprietors of the II group category of sole proprietors.
From January 1, 2015, Law No. 71-VIII of December 28, 2014 "On Amendments to the Tax Code of Ukraine and Certain Legislative Acts of Ukraine Concerning Tax Reform" came into force.
The law stipulates that RROs must apply the following:
- - from July 1, 2015, RROs become mandatory for sole proprietors of the category of individual entrepreneurs III group;
- - from January 1, 2016, RRObecomes mandatory for sole proprietors of category II group.
However, it should be noted that in the case of installation of RRO (cash registers and fiscal printers) for sole proprietors of category II and III groups before June 30, 2015the same legislative documents A moratorium on audits by tax authorities is guaranteed until January 1, 2017.
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