RRO. When do we apply?
👁 1835
Until January 1, 2021, natural persons-entrepreneurs who have chosen the simplified taxation system, in case of exceeding the amount of income in a calendar year more than 1,000,000 hryvnias (regardless of the type and method of obtaining such income) are obliged to on the first day of the first month of the quarter following the occurrence of such excess, either switch to non-cash form of payment only, or start applying RRO and / or PRRO (if further settlements will be made in cash, payment cards, checks, tokens, etc.).
If it is not possible to determine the place of payment (for example, the consumer receives computer programs, e-books, access to Internet resources, etc. only in electronic form), then the use of PPO and / or PRRO is optional.
From January 1, 2021, the use of registrars of settlement operations and / or software registrars of settlement operations is mandatory for single tax payers of the second - fourth groups (individuals - entrepreneurs) who sell goods (services) via the Internet independently from the amount of income.
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