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State Fiscal Service of Ukraine informs business about use of payment transactions recorders by single taxpayers

21.08.2015

Verkhovna Rada of Ukraine adopted the Law of Ukraine on July 1, 2015 № 569 "On Amendments to the Tax Code of Ukraine and laws of Ukraine on the use of payment transactions", which came into force on July 23, 2015.

In case of excess of revenue amount over 1 million UAH by single tax payer in a calendar year, use of payment transactions recorders (PTR) is obligatory.

Already 8.750 single tax payers of group III (individual entrepreneurs) for the first half of 2015 exceeded income amount on 1 million UAH.

We inform that such single tax payers of groups III (individual entrepreneurs) should consider this information, since October 1, 2015, they are required to use PTR in implementation of business activity, or they have to use only cashless payments.

SFS also reports of need for single tax payers of groups III (individual entrepreneurs) always to monitor their income amount.

Particularly, all single tax payers of group III (individual entrepreneurs) are required to begin using PTR in case of excess of revenue amount over1 million UAH.

At the same time single tax payers of group II (individual entrepreneurs) in case of excess of revenue amount over 1 million UAH in 2015 (despite of excess month) are required from 01.01.2016 during proceedings of its business activity to begin using PTR.

Supplemental information:

Article 296. Accounting and Reporting of single tax payers.

(Tax Code, the Verkhovna Rada of Ukraine of 02.12.2010, № 2755-VI «Tax Code of Ukraine")

 

296.10. Payment transactions recorders are not applied by single tax payers:

of the first group;

of the second and third groups (individuals - entrepreneurs) in spite of chosen type of activity, which income amount during a calendar year doesn’t exceed 1.000.000 UAH. In case of excess in a calendar year the amount of income over 1.000.000 UAH application of payment transactions recorders for such single tax payer is required. The use of payment transactions recorders starts on the first day of the first quarter month, next of such excess occurrence, and continues in all future tax periods during certificate validity of single tax payer.

(On amendments and additions adopted according to

  Law of Ukraine of 05.07.2012 N 5083-VI,

of 20.11.2012 N 5503-VI,

 of 24.10.2013 N 657-VII,

of 28.12.2014 N 71-VIII,

of 01.07.2015 N 569-VIII)