Note taxpayers - business entities

Note

taxpayers - business entities!!!

Head Office of the DPS in Kyiv

informs about the use of settlement transaction recorders

(hereinafter - PRO)/ software PRO

Please note that from January 1, 2022, all economic entities (except taxpayers of the first group of single taxes) are required to apply PRO and/or program PRO regardless of the type of activity and the amount of income.

Such an obligation arises in the case of settlement operations in cash and/or non-cash form in the field of trade, catering and services.

Today, the DPS has implemented the possibility for every business entity to download a FREE software solution - a software registrar of settlement operations (PRRO), which allows you to ensure that settlement operations are carried out in compliance with all the requirements and rules that determine the procedure for conducting settlements.

Regarding fines:

It should be noted that from 01.01.2022 to 01.10.2023, fines for violation of the settlement procedure shall not be applied to taxpayers - business entities, except for:

business entities selling excise goods;
economic entities carrying out currency exchange transactions;
economic entities carrying out activities in the field of organization and conduct of gambling.