Changes Regarding Cash Registers from January 1, 2022
Lately, many recruiters, IT specialists, and other individual entrepreneurs of the 3rd group have been asking, "Do we need to use cash registers (RRO/PRRO)?" Let's clarify this.
Starting from January 1, 2022, according to the norms of the Tax Code of Ukraine, only entrepreneurs paying the unified tax of the 1st group are exempt from using cash registers (RRO/PRRO).
Therefore, all other entrepreneurs, specifically those paying the unified tax of the 2nd and 3rd groups, must use cash registers (RRO/PRRO) when conducting cash transactions.
What should an entrepreneur, a payer of the unified tax of the 3rd group working in the IT sphere, know and do in this case? And what constitutes a cash transaction?
For this, let's refer to the norms of the Law on Cash Registers.
Firstly, a cash transaction includes, among other things, receiving cash, payment cards, payment checks, tokens, etc., at the place of goods (services) realization.
In other words, if payments are made only in non-cash form through bank institutions, RRO or PRRO are not applicable.
Also, please note that it's specifically "at the place of goods (services) realization."
Therefore, it should be considered that if determining the place of transaction is impossible (e.g., providing remote services or access to an Internet resource exclusively in electronic form using the Internet), then in such cases, the use of RRO and/or PRRO is optional.
Secondly, cash registers and/or software cash registers and cash books are not used when making payments for services if such payments are made exclusively through remote banking services and/or money transfer services.
In turn, most entrepreneurs, taxpayers of the unified tax of the 3rd group working in the IT sector, provide remote services, such as computer programming, consulting, training, etc., and receive income directly to their business account, including through money transfer services like WayForPay.
Therefore, by analyzing the current legislation, it can be concluded that entrepreneurs paying the unified tax (FOP) do not need to use cash registers (RRO/PRRO) in 2022 if:
- Only non-cash payments are made, such as via a bank account (IBAN), where funds are transferred from the account of a legal entity or another FOP or through a bank cash desk or a self-service bank terminal.
- Payments for services are made through remote banking systems and/or money transfer services.
However, each entrepreneur should understand and determine for themselves whether they need to use cash registers (RRO/PRRO) from January 1, 2022, considering the aforementioned legal norms.
If you need assistance with managing your individual entrepreneurship, consultation on tax declaration or payment, feel free to contact EvoTalents.Accounting. Here, you will receive high-quality and prompt services for managing your individual entrepreneurship.
