Starting from 1 October 2023, the moratorium on fines for failure to use payment transaction registers (PPO) has been lifted for sole proprietors on the single tax system who carry out settlement transactions in trade and services. Law 8401↗️ (ua) resumed scheduled inspections and fines.
All sole proprietors of groups 2, 3, and 4 and all sole proprietors whose annual gross income exceeds UAH 1.1 million are subject to fiscal taxation.
Ukrainian entrepreneurs who have to use cash registers can use cash registers or software-based PPO. Software registrars are installed on any gadget of the entrepreneur. When a receipt is issued, it is assigned a fiscal number on the server. Such a receipt must be shown to the client and, upon request, printed or sent electronically by mail or messenger.
Fines are 25% of the amount of the receipt for the first violation and 50% for the second and subsequent violations.
For VAT companies, the fines are 100% of the amount of the first violation and 150% for each subsequent violation.
Illustrative photo: Pavel Danilyuk (c) Pexels.com
Moratorium on fines for non-use of payment transaction registers (PPO) cancelled
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