Rada passes 'cashback' bill
Ukraine's Verkhovna Rada has passed at second reading bill No. 1073 on "cashback," followed by the adoption of bill No. 1053-1 passed at second reading, introduces compensation to buyers if violation during the settlement transaction is revealed from October 1, 2020.
The corresponding bill at second reading at the evening plenary meeting on Tuesday was supported by 237 MPs, the Interfax-Ukraine correspondent said.
The document also provides for the creation of an information system within the electronic cabinet to verify the authenticity of the receipt received by the buyer and to file a complaint against the seller.
In addition, the bill introduces a two-tier system for checking consumer complaints. At the first level, in case the seller does not confirm the sale of goods or services, a desk check is conducted, and in case the seller does not appear, an actual check is scheduled. At this level, it is proposed to verify compliance with the requirements of the legislation on cash registers, entry of goods in the books and their accounting and turnover, compliance with the procedure for conducting cash transactions.
The bill also expands the list of activities for which the use of cash registers is mandatory from 2021.
Among other things, the bill provides for the transition to general rules for the use of cash registers for certain categories of taxpayers of 2-4 groups of the simplified taxation scheme (without limiting the amount of income per year) that are engaged in: the sale of complex household appliances that are subject to warranty repairs, medicines, medical devices (and also for those who provide paid medical services), selling jewelry, textiles and car spare parts, retailing used goods in stores. General rules will also apply to cafes and restaurants, travel agencies, tour operators, and hotels.
The general rules for the use of cash registers for all taxpayers of groups 2-4 will come into effect on January 1, 2021, simultaneously with an increase in the marginal volume of income for taxpayers of the second group from UAH 1.5 million to UAH 2.5 million.