The other day, a meeting with natural persons-entrepreneurs took place at the Horodotsk DPI. Taxpayers informed them about who with FOP can work without PRO in 2023.
They reported that taxpayers of a single tax can conduct business without a cash register and accounting books — sole proprietorships, which sell goods/provide services and do not apply PRO/software PRO in accordance with the Tax Code of Ukraine; PC (Clause 6 of Article 9 of the Law of Ukraine “On the Application of Registrars of Payment Transactions in the Field of Trade, Public Catering and Services” dated 07.06.1995 No. 265/95-VR; hereinafter – the Law on RRO).
From 01.01.2022, PRO/program PRO are not applied by taxpayers of the single tax of the first group (clause 296.10 of the PC). Also, PRO/PRRO are not applied in the case of payment by the buyer exclusively to the FOP’s current account, except for a card account, since such an operation is not a settlement. That is, the seller provides the buyer with complete bank details for payment — a current account in IBAN format. When paying in another way – by cash, payment card, etc., the use of РРО/PRРРО is mandatory (letter of the VRU Committee dated 12.30.2021 No. 04-32/10-2021/409504).
In addition, for single tax payers of groups 2-4, the exceptions provided for in Article 10 of the Law on Taxpayers apply. Pursuant to the specified article, the Government adopted Resolution No. 1336 dated 23.08.2000, which provided for the conditions and procedure for conducting activities without the use of PRO, provided that they use settlement books and KORO.