Whom the State Tax Service checks for cash registers

Taxpayers who are traders will be interested to know who exactly the tax authorities visit first when determining who to check for compliance with the law on the use of cash registers.

Danylo Hetmantsev, Chairman of the Tax Committee of the Verkhovna Rada of Ukraine, spoke about the criteria for identifying potentially risky taxpayers. These criteria are (but not limited to):

1. Insignificant revenues of a business entity. The amount of revenue per month does not exceed UAH 20 thousand to cover the minimum costs of maintaining one retail outlet; does not exceed UAH 40.0 thousand per month in large cities (given that the amount of rent, wages, etc. is more than twice as high).

2. At the same time, theSGs that have registered a cash register/precash register declare zero revenues, and, for example, most of the transactions conducted through the cash register/precash register were paid in non-cash form (over 90%).

3. There are risks in the registration of employees. The number of registered cash registers should correspond to the number of officially registered employees or the required number of employees to ensure the implementation of the technological process at a particular facility.