Danylo Hetmantsev, Chairman of the Verkhovna Rada Committee on Finance, Taxation and Customs Policy, has told whom tax authorities visit first when determining whom to check for compliance with the law on the use of cash registers, Kommersant Ukrainian reports 
“It will be interesting for taxpayers – traders to know who exactly the tax authorities visit first when determining who to check for compliance with the law on the use of cash registers. I give an insight”,
– he wrote.
According to him, the criteria for identifying potentially risky taxpayers are as follows:
- Insignificant revenues of the business entity. The amount of revenue for the month does not exceed UAH 20 thousand to ensure the minimum costs of maintaining one retail outlet;
not less than UAH 40,000 per month in large cities (taking into account that the amount of rent, wages, etc. is more than twice as much); - Business entities that have registered cash registers/registered payment transaction registers declare zero revenues, and, for example, most transactions conducted through cash registers/registered payment transaction registers were paid in non-cash form (over 90%);
- There are risks in the registration of employees. The number of registered cash registers should correspond to the number of officially registered employees or the required number of employees to ensure the implementation of the technological process at a particular facility.
Return of inspections and fines
The Verkhovna Rada adopted a government law on the return of the pre-war tax system effective 1 August 2023, which provides for the abolition of the 2% tax for individual entrepreneurs and the return of 5%.
Starting from 1 August 2023, inspections will be allowed for excisable goods (alcohol, tobacco, fuel), gambling and financial services.
On 1 October, the liability for violations in the use of cash registers was returned. However, there is an exemption from financial liability for violations with cash registers in the frontline areas (except for trade in excisable goods).
Fines for the absence of cash registers
The law on mandatory cash registers (RRO/PTR) for individual entrepreneurs came into force on 1 January 2021. However, due to numerous protests and the coronavirus crisis, the Verkhovna Rada extended the transition period for entrepreneurs by a year.
At the beginning of the Great War, the government banned fining entrepreneurs for not using cash registers, except in cases of excisable goods.
As of 1 October 2023, liability for violations in the use of cash registers was returned. However, there is an exemption from financial liability for violations with cash registers in the frontline areas (except for trade in excisable goods).
The State Tax Service checks the use of cash registers by entrepreneurs and imposes fines if violations are detected. The fine is imposed on each transaction without fiscalisation. The amount of the fine depends on the amount of the receipt and the number of violations detected.
First violation: 100% of the amount of the sale of goods, works or services made with violations;
Second and subsequent violations: 150% of the amount of the sale of goods, works or services made with violations.