RRO. POINTS OVER 'AND'?

As Hetmantsev said in a comment to RBC-Ukraine, the term and procedure for applying the RRO for individual entrepreneurs have changed.

In particular:

1. Postpone the entry into force of the rules on the application of RRO and / or RDP for individuals - 'individuals', other than those engaged in 'risky' activities from April 1, 2021 to January 1, 2022.

Risky types of transactions:

sale of goods (services) via the Internet;

sale of technically complex household goods subject to warranty repair;

sales of medicines, medical devices and paid health services;

sale of jewelry and household products made of precious metals, precious stones, precious stones of organogenic formation and semi-precious stones;

Retail sale of second-hand goods in stores (NACE Group 47.79);

activities of restaurants, cafes, fast food restaurants, if such activities are other than those specified in paragraph 11 of Article 9 of the Law on RRO;

activities of travel agencies, tour operators;

activities of hotels and similar temporary accommodation (NACE group 55.10);

sale of textiles (except sales for cash on the markets), parts and accessories for vehicles in accordance with the list approved by the Cabinet of Ministers of Ukraine.

That is, in carrying out these activities will have to apply RRO necessarily from January 1, 2021.

2. In case of voluntary establishment and application of RRO and / or RDP by single tax payers of the second - fourth groups (individuals - entrepreneurs), who are not obliged to apply them from January 1, 2021, entitle such taxpayers to receive one-time cash assistance from the budget .

The amount of one-time cash benefit is

for single tax payers of group III - 0.5% of the volume of settlement operations conducted in 2021 through RRO and PRRO;

for payers of the single tax of the fourth group - 10% of the amount of the single tax paid for the tax (reporting) periods of 2021, in which settlement operations were conducted through RRO and PRRO.

3. Increasing the size of the total area allowed for rent under the simplified taxation system (up to 400 sq.m. for residential real estate, up to 900 sq.m. for non-residential real estate).

4. Expanding the list of household services provided to the population by single tax payers. Namely:

individual training services (tutor);

services for individual upbringing of children (governor);

pet keeping services, including training and care for them;

advertising and consumer services -photo -video work;

design services;

works of art restoration services;

services for the production of works of art to order.

5. Exemption from the application of RRO and PRRO of the payers of the single tax of the II group according to the criteria of the place of activity and / or the size of the total area of the trade object. In particular, those who carry out:

Retail sale in non-specialized stores (except for technically complex household goods subject to warranty; textiles; second-hand goods; parts and accessories of motor vehicles) (NACE Group 47.1);

Retail sale of food in specialized stores (except excisable products) (NACE group 47.2);

Retail sale of cultural and recreational goods in specialized stores (NACE group 47.6);

Retail sale of flowers, seeds, fertilizers, pet animals and animal feeds in specialized stores (NACE Group 47.76);

retail sale of souvenirs and handicrafts;

provision of services by hairdressers and beauty salons (NACE group 96.02);

provision of temporary accommodation services in facilities with a total total area not exceeding 400 square meters. meters (NACE group 55.2).

6. Mitigation of liability of SG for violation of the procedure for application of RRO. In particular:

Discharge of SGs that perform settlement operations without using the pre-programming mode of the product name,

increase to two minimum wages the difference between the amount of cash balance at the box office for non-application of the fine,

Exemption from the fine related to the creation and storage of information on the control tape and for failure to submit to the State Tax Service reports related to the use of software RRO.