Back to the news

THE UKRKOOPSPILKA EXPERT SPOKE ABOUT THE PECULIARITIES OF THE RSO APPLICATION

The issue of application of registrars of settlement transactions (RSO or cash register) worries small business owners across the country. Vasyl Pasenko, Director of the Department of Commercial Activities, Industry and Procurement of Ukrkoopspilka, spoke about the peculiarities of using the RSO in trade and restaurant facilities in the villages with the status of mountain.

Individual entrepreneurs on a common system of taxation and legal entities carrying out activities in the field of trade, catering and services in villages and urban-type settlements, to which according to the Law of Ukraine No. 56/95-ВР of February 15, 1995 “On the status of mountain settlements in Ukraine” the status of mountain has been granted may not use RSO under certain conditions.

In particular, business entities have the right to make calculations without using registrars of settlement transactions and/or software RSO with settlement books and the accounting books of settlement operations, 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 RSO and/or PRSO is mandatory for retail trade in excisable goods and/or in case of exceeding the maximum amount of annual settlement operations for the sale of goods (services) – 500 thousand UAH.

Based on the fact that in accordance with Art. 10 of the Law of Ukraine №265/95- BP of July 06, 1995 “About application of registrars of settlement transactions in the sphere of trade, public catering and services” as amended, a list of certain types and terms of activities in the field of trade, catering and services, allowed to conduct settlement operations without the use of registrars of settlement transactions and/or software RSO with the use of settlement books and the accounting books of settlement operations, as well as the maximum amount of annual settlement operations for the sale of goods (services), in excess of which RSO and / or PRSO is mandatory, was established by the Cabinet of Ministers of Ukraine.

By Resolution of the Cabinet of Ministers No.1336 of August 23, 2000 “On ensuring the implementation of Article 10 of the Law of Ukraine №265/95- ВР of July 06, 1995 “About application of registrars of settlement transactions in the sphere of trade, public catering and services” with changes and amendments a list of certain types and terms of activities in the field of trade, catering and services, allowed to conduct settlement operations without the use of registrars of settlement transactions and/or software RSO with the use of settlement books and the accounting books of settlement operations was approved.

According to item 22 of the list it is allowed to carry out settlement operations without application of RSO and/or PRSO with use of settlement books and the accounting books of settlement operation at carrying out activity in the field of trade, public catering and services on the territories of villages and urban-type settlements to which the status of mountain has been granted according to the Law of Ukraine No. 56/95-ВР of February 15, 1995 “On the status of mountain settlements in Ukraine” as amended.

At the same time, paragraph 2 of Resolution No.1336 sets the maximum amount of annual settlement operations for the sale of goods (services), in excess of which RSO and/or PRSO is mandatory – 500 thousand UAH per business entity.

However, it is important that Resolution No.1336 does not apply to business entities engaged in retail trade in excisable goods.

It should be reminded that more than 14,000 cooperative stores operate under the single COOP Ukraine brand, almost 80% of which are stores with a retail space under 100 square meters, located mainly in rural areas. Retail outlets sell mainly food products. There are also shops selling non-food products, including household, construction materials, writing materials, furniture, etc.