The Cabinet of Ministers of Ukraine by order “On amendments to Order of the Cabinet of Ministers of Ukraine No. 143 of February 23, 2011” No. 582-р of May 27, 2020 made changes to its own order No. 143-р of February 23, 2011 “On states listed as offshore jurisdictions”.
Taking into account the Law of Ukraine "On Prevention and Counteraction to Legalization (Laundering) of Proceeds from Crime, Financing of Terrorism and Proliferation of Weapons of Mass Destruction", the Government added Panama to the list of offshore jurisdictions.
This order was preceded by the decision of the EU Economic and Financial Affairs Council of February 18, 2002 to include Panama in its list of tax havens.
Currently, the list of offshore jurisdictions includes 42 countries and territories.
The State Tax Service of Ukraine has published answers to the most common questions regarding the new rules for the use of payment transactions recorders (hereinafter – PTR): postponement of the introduction of the “cashback” procedure, features of cash settlements by payers subject to simplified tax system.
What is the responsibility in case of settlement transactions through PTR and/or through software PTR without using the pre-programming mode of the name of goods (services) with the code of the product subcategory according to UKT FEA and from what date?
Effective from August 1, 2020. In case of settlement transactions through PTR and/or through software PTR without using the mode of preliminary programming of the name of goods (services) with indication of the code of the commodity subcategory according to UKT FEA by the decision of controlling bodies financial sanctions are imposed on the business entities in the amount of 300 tax exempt minimum incomes – in the case of settlement transactions through PTR and/or software PTR without using the pre-programming mode of the name of each excisable product indicating the product subcategory code according to UKT FEA, product price and accounting quantity.
In addition, violation of the statutory procedure for settlements in the field of trade, catering and services entails the imposition of a fine on persons carrying out settlement transactions, from two to five tax exempt minimum incomes, and on officials – from five to ten. For actions committed by a person who was subjected to an administrative penalty for the same violations during the year, a fine of five to 10 tax exempt minimum incomes and officials of 10 to 20 may be imposed on the persons performing settlement transactions.
From what date are obliged to use PTR and/or software RRO sole proprietors – single tax payers (hereinafter – SP)who provide paid services in the field of health care, and what code of economic activity corresponds to such activity?
SP – single tax payers who provide paid services in the field of health care, are required from January 1, 2021 to use PTR and software PTR. The classification of economic activities ДК 009:2010 provides for code 86 “Health care”.
In what cases SP – single tax payers do not use PTR until January 1, 2021?
PTR and/or software PTR are not used by single tax payers of the first group. Until January 1, 2021 PTR and/or software PTR are not used by SP – single tax payers of the second – fourth groups, regardless of the chosen type of activity, whose income during the calendar year does not exceed UAH 1 million, except for those who sell: technically complex household goods subject to warranty repair; medicines and medical devices.
Can SP on the general taxation system or a legal entity conduct settlement transactions without the use of PTR during activities in the field of trade, catering and services in villages and towns, which according to the Law of Ukraine “On the status of mountain settlements in Ukraine” are granted mountain status?
Sole proprietors in the general system of taxation and legal entities in carrying out activities in the field of trade, catering and services in villages and towns, which according to Law of Ukraine “On the status of mountain settlements in Ukraine” No. 56/95-ВР of February 15, 1995 are granted the status of mountain, have the right to make settlements without the use of PTR using settlement books and accounting books of settlement transactions, provided that the maximum amount of annual settlement transactions for the sale of goods (services) is less than 500 thousand UAH per one business entity.
At the same time, the use of PTR is mandatory for such entities in the case of retail trade in excisable goods and/or in case of exceeding the specified maximum amount of annual settlement transactions for the sale of goods (services).
Should a business entity (legal entity or sole proprietor in the general system of taxation) sell its products on markets, fairs without the use of PTR?
In the case of sales in markets, fairs (except for shops, kiosks, tents, pavilions, container-type premises located on their territory) it is allowed to carry out settlement transactions without the use of PTR using settlement books and accounting books of settlement transactions, provided that the annual volume of settlement transactions for the sale of goods is less than UAH 500 thousand per one business entity.
In case of exceeding the annual volume of settlement transactions for the sale of goods, the business entity is obliged within a month from the date of exceeding the annual volume of settlement transactions to register the PTR and make payments using the PTR.
In which cases do SP – single tax payers use PTR?
Sole proprietors – single tax payers of the second – fourth groups, who carry out settlement transactions in cash and/or non-cash form during the sale of goods (services) are obliged to carry out settlement transactions for the full purchase amount through registered, sealed in the prescribed manner and transferred to the fiscal regime PTR with the printing of relevant settlement documents in the case of: excess in the calendar year, regardless of the chosen type of activity, the amount of income over UAH 1 million; implementation of the sale of technically complex household goods subject to warranty repair, as well as medicines and medical devices, regardless of the single tax group and the amount of annual income; retail sale of fuels and lubricants in containers up to 20 liters and activities related to the retail sale of beer, cider, pear cider (without the addition of alcohol) and table wines.
The company has several facilities at one address: how to use PTR?
Business entities that carry out settlement transactions in cash and/or non-cash form (using payment cards, payment checks, tokens, etc.) in the case of sale of goods (services) in the field of trade, catering and services, as well as transactions with acceptance of cash for its further transfer are obliged to carry out settlement operations for the full amount of purchase (provision of services) through registered, sealed in the prescribed manner and transferred to the fiscal mode PTR with printing of relevant settlement documents confirming settlement transactions.
The place of settlements is the place where settlements are made with the buyer for goods sold (services provided) and cash received for goods sold (services provided) is stored, as well as the place of receipt of prepaid goods (services) by the buyer using payment cards, checks, tokens etc.
Therefore, entities are required to apply PTR at each settlement location.
The Ministry of Economic Development, Trade and Agriculture of Ukraine in letter “On the introduction of downtime in the case of self-isolation of employees 60+” No. 3512-06/28912-0712-07 of May 6, 2020 clarified whether it is possible to introduce downtime in the case of self-isolation of employees 60+.
It should be reminded that persons who have reached the age of 60 need self-isolation as part of anti-epidemic measures to combat COVID-19. This was previously provided for in “quarantine” resolution of the Cabinet of Ministers No. 211 of March 11, 2020, and later its successor – resolution No. 392 of May 20, 2020, which extended the quarantine until June 22, 2020.
Persons in need of self-isolation are obliged to be constantly in a place of self-isolation determined by them, refrain from contact with persons other than those with whom they live together.
Therefore, employers must ensure the transfer of employees, including those who need self-isolation:
- to remote work;
- provide annual paid leave with the consent of employees;
- or at the request of employees provide leave without pay in accordance with Art. 25 and 26 of the Law of Ukraine “On Leave” No. 504/96-ВР of November 15, 1996.
At the same time, the Ministry of Social Policy recommends not to consider absenteeism during the quarantine period caused by anti-epidemic measures, as a reason for bringing them to disciplinary responsibility, including dismissal.
However, the ministry does not rule out another option - in case of impossibility of remote work, there are also legal grounds to introduce a downtime.
In this case, the suspension of work should also be understood as the suspension of the ability to perform labor functions by a particular employee.
The current legislation does not directly regulate the procedure and conditions for the introduction of downtime. But the collective agreement of the enterprise (institution) establishes mutual obligations of the parties to regulate industrial, labor, socio-economic relations, in particular, the issue of salaries payment, working hours and leave (Article 13 of the Labor Code of Ukraine, hereinafter - Labor Code).
Therefore, the own time one can be introduced both for the whole enterprise (institution) and for individual structural subdivisions and employees.
Downtime which is not due to the fault of the employee, including for the period of quarantine, established by the Cabinet, paid at the rate of not less than 2/3 of the tariff rate set for the employee category (salary). This requirement is contained in Art. 113 of the Labor Code.
