Cash Registers (PTRs) news
According to the Tax Code of Ukraine, the Law of Ukraine “On Application of Cash Registers (Payment Transactions Recorders or PTR) in Trade, Catering and Services”, the PTRs shall not apply in the following cases:
1) Annual turnover is less than 1 000 000.00 UAH;
2) Settlement for goods/services is made through the bank;
3) Payment for goods/services is not made in cash at the place of delivery of goods/services.
To clear up the difference between non-cash and cash settlement: payments through Liqpay shall be deemed cash settlements, as well as payments through payment terminals. Where the payment is performed purely through a bank (settlement between current accounts) – the payment is considered non-cash, and there is no need to use a PTR. If bank cards are used for settlements, the PTR will be required.
The statutory wording of the Tax Code and the Law on PTRs appear to be contradictory, and, following the regulations for overcoming collisions of laws, one shall follow the special act provision (in this case, the Law on PTRs is predominant).
From today Dec 2nd, 2020 the amendments to the laws were adopted, the deadlines for the mandatory application of cash registers were postponed (from Jan 01, 2022, and the limits were linked to the minimum wage rate).
The law also implied changes to the logic of determining limits for single tax payers groups (they are now also linked to the size of the minimum wage rate: for the third group the limit will be not fixed to 7 million UAH, but to the amount of 1167 minimum wages approved as of Jan 01st (and it shall be valid from 2021, while the minimum wage rate for 2021 is expected to amount to 6000 UAH; the Budget has not yet been approved).