On settlement transactions of business entities and their documentation
I, Maria Elkhina, an active sole proprietor with many years of experience, continue to share with you my own experience in taxation of single tax payers.
The State Tax Service of Ukraine has provided clarifications on certain issues related to settlement transactions of business entities and their documentation, in particular:
Regarding cash registers PRRO and POS-terminal. The said devices cannot be considered connected if they are connected only by a common interface, wired or wireless communication means, but do not have the appropriate software for interaction by exchanging commands, messages, data packets.
Regarding filling out a fiscal check. In case of receiving payment for goods through the connected payment systems LiqPay, WayForPay, NovaPay, etc., lines 12-17 of the fiscal receipt do not need to be filled in.
Regarding the sale of certain types of goods by sole proprietors of the 1 and 2 groups of the single taxation system. When the above-mentioned business entities supply goods that are not included in the risk groups, there is no business entity to document the purchase of such goods; accordingly, no penalties for the absence of such documents can be applied.
Regarding the refund of prepayment to the payer of the single tax: If the prepayment is refunded in the same period in which it was made, the said funds are not included in the income. If the prepayment is refunded in the next reporting period, the payer must clarify the indicators (submit a clarifying calculation) in the previously submitted declaration, which included the said prepayment.
I will continue to share my experience in my blog.
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