Self-employed in the city and the countryside: when is a PRO mandatory, and when can you work without cash registers?

Entrepreneurs were explained how RRO and PRRO are used for retail outlets in different settlements

Individual entrepreneurs who operate simultaneously in the city and rural areas must apply different rules for the use of cash registers depending on the place of trade.

Such features are provided for by the legislation on the use of payment transaction registrars.

When RRO and PRRO are mandatory

The rules for the use of RRO and software RRO are determined by the Law of Ukraine No. 265/95-VR “On the use of payment transaction registrars in the sphere of trade, public catering and services”.

Its requirements apply to all business entities that carry out payment transactions in cash or non-cash form.

If an entrepreneur sells goods or provides services in the city, the use of RRO or PRRO is mandatory in accordance with the requirements of the legislation.

In what cases can you work without a cash register in a village

At the same time, the Cabinet of Ministers of Ukraine, by Resolution No. 1336, approved a list of cases when entrepreneurs can work without a cash register and a cash register.

In particular, individual entrepreneurs on a single tax have the right not to use cash registers during retail trade in a village or settlement if they sell non-excise goods.

In this case, it is allowed to use settlement books and books of accounting for settlement transactions.

If there are outlets in both the city and the village

If an entrepreneur has separate business facilities in the city and rural areas, the rules for using cash registers are determined separately for each point of sale.

Thus:

in a city outlet, a cash register or a cash register is used necessarily;
in a village or settlement, you can work without cash registers provided that the requirements of Resolution No. 1336 and the established maximum volume of settlement transactions are met.
What entrepreneurs should consider

It is important for entrepreneurs to consider not only the place of business, but also the type of goods, the taxation system and the volume of settlement transactions. Violation of the rules for the application of the RRO can lead to financial sanctions and fines.