From January 1, 2022, the availability of a cash register will be mandatory for some natural persons-entrepreneurs who carry out settlement operations, regardless of their type of activity.

The new requirements come into force in accordance with Laws 128-IX and 129-IX of 20.09.2019, which were postponed in December 2020, due to numerous protests and rallies of entrepreneurs who complained about the impossibility of conducting business activities using registrars of registratiom operations during quarantine restrictions.

It will be recalled that prior to the enactment of these laws, most entrepreneurs in groups 2-4 were exempted from the obligation to use cash registers if their income did not exceed UAH 1,320,000. Also, regardless of circulation, RRO was required for:

1. Sale of medicines and medical devices (all pharmacies, medical stores, drugstores, etc.)

2. All stores (including online stores) that sold technically complex goods that require warranty service;

3. Sale of jewelry and household products made of precious metals and precious stones;

4. Provision of paid medical services in the field of health care.

So which of the Individual Entrepreneurs needs to use registrars of settlement operations (cash registers) in 2022?

The answer to this question is very simple: in 2022, RRO must be used by all individuals-entrepreneurs of groups 2-4 who carry out settlement operations, regardless of the type of activity and income.

Thus, before the beginning of the new year, the specified FOP must choose one of the following options:

1. Choose a regular RRO, buy a cash register and pay for its maintenance;

2. Choose software RRO as an alternative to the usual. Software RRO is, in essence, a program that is installed on any smartphone, laptop, computer or tablet and performs the functions of a cash register;

3. Carry out its activities without settlement operations, receiving payment for services rendered or goods to a bank account exclusively by non-cash transfer.

And what about Individual Entrepreneurs in group 1 of the simplified taxation system?

These changes do not apply to private individuals in group 1. They still have no obligation to use PPOs. However, we should not forget about the current restrictions on activities in this group, namely:

1. The annual amount of income should not exceed 167 minimum wages as of January 1 (in 2021 this amount is UAH 1,002,000);

2. By types of activity - only retail trade in markets and provision of household services according to the list specified by the Tax Code (paragraph 291.7)

Also, we pay attention to the change in the size of fines for non-use of RRO: 100% of the value of goods sold in violation - for the violation committed for the first time, and 150% - for each subsequent offense.

Therefore, we recommend all Individual Entrepreneurs that are subject to these changes to bring their activities in line with the new rules by early 2022 to avoid unwanted fines.