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Business does not support the rollback of fiscalization reform

03/ 11/ 2020
  The European Business Association has always supported the need to create transparent, equal, and civilized conditions for doing business in Ukraine, including the introduction of European practices for the fiscalization of settlement operations. The EBA experts actively participated in the development and adoption of the so-called de-shadowing laws at the end of last year, namely, Laws №128-IX and №129-IX on software PTRs, transparent business rules, and strengthening consumer protection. At the same time, there are concerns about a possible rollback of fiscalization reform, which will take place in case of the adoption of draft laws №3853-1 and №3853-2 registered in the Verkhovna Rada. These documents provide for the abolition not only of the possibility for consumers to verify the authenticity of the fiscal check and receive compensation, but also the obligation of the businesses, that are on a simplified tax system, to use cash registers. It also concerns the businesses that work in risky industries such as machinery and drugs. Therefore, a press conference organized by the European Business Association took place in Interfax today, where business representatives discussed the current situation and the possible consequences of the rollback of fiscalization reform. Serhiy Badritdinov. Director of Intertop Ukraine. The initiators of the draft laws, striving to be a European party, are trying to pull the business back to 5 years ago. At the same time, the business protects the consumer by issuing a fiscal check. Such protection would be put under question if there is still room for various shadow schemes, such as the import of goods at a reduced customs value, and the non-issuance of a fiscal check, etc. It is a kind of vicious circle, Augean stables, which the state decided to clean up a year ago. The progress in this direction cannot be stopped. We are now on the right track towards a more transparent market and government relations. Therefore, it is impossible to allow the rollback of qualitative changes back. I urge entrepreneurs not to be afraid to use PTR programs, and deputies not to roll back the reform. Also, the moderator of the press event, Svitlana Mykhailovska, EBA Deputy Director for Advocacy, stressed that this situation is about equality of the rules of the game. There is a distortion of competition as it is unfair when one business pays taxes, and another evades them. Head of the Legal Department of Samsung Electronics Yevhen Shkola stressed the importance of the fiscal check as a guarantee of warranty service. Yevhen Shkola. Head of the Legal Department of Samsung Electronics . According to the Law on Consumer Protection, the seller must issue a fiscal check to the consumer. The same law stipulates that in case there are defects found in goods during the warranty period, the consumer has the right to receive warranty repairs or reimbursement of the cost of repair or discount, and in case of significant defects - replacement or refund, however, subject to a fiscal check and technical passport for a technically complex product. That is, the check is a confirmation of the contract of sale. However, if there is no fiscal check, then, in the case of any dispute, including litigation, there may not be a defendant to whom a quality claim can be made. When there is no check - there is no evidence of the purchase, and no possibility to identify the seller as a business entity and defend consumer rights, unfortunately. Andriy Sukhov, the co-founder of Check box LLC, spoke about the availability, and pros and cost of software PTR. Andriy Sukhov. Co-founder of Check box LLC. Altogether, 1000 entrepreneurs are registered in the Check box service. It is worth noting that fiscalization is mandatory only for FOPs of groups 2 and 3 (ie, micro and small business), for group 1 - fiscalization is not required. If you compare the cost of a classic cash register and software PTR, the latter is significantly cheaper. Thus, a classic cash register costs 15 thousand UAH (for 7 years of business operations, the PTR maintenance cost will amount to 500 UAH per month), while the maintenance cost of software PTR is 149 UAH per month for one cash register. That is, three times cheaper. In addition, you can use any printer to print a check with the PTR software. At the same time, our service helps to integrate the PTR technology easily and quickly, so that the business can start working with software PTR on the same day. We also implemented the function of issuing a check in electronic format. Andriy Voronin. CEO Fondy Ukraine. The software PTRs will give an even bigger impetus to businesses to enter the online market. After all, it was unclear before how to integrate online sales with the physical cash register and part of the business simply decided not to sell online, and not to accept non-cash payment methods. Now, to fiscalize your non-cash online transactions, it is enough to register your cash register and all transactions are automatically fiscalized. At the same time, such PTR works 24/7 and is fully automated. There is no need to train cashiers, monitor cash discipline, etc. Also, for some reason, it seems to me that in the near future, most likely, all online programs in which the business works will have an element of fiscalization. For reference, the Laws №128-IX and №129-IX introduced 5 key changes. First, the law provides for the possibility of using software PTRs instead of traditional cash registers, which can be downloaded to a mobile phone, laptop, or other gadget and issue fiscal checks in electronic form. This rule has significantly reduced the cost of doing business. According to the official calculations of the Ministry of Finance, the software PTR for an entrepreneur in the first year of use will cost about 4 thousand hryvnias, including the cost of purchasing a mobile phone. Administration of software PTRs will cost no more than UAH 1,200 annually in the coming years while the classic PTR costs three times more expensive - UAH 11,396. In addition, it is possible to use free software PTR developed by the tax service. Secondly, from January 1, 2021, another progressive rule should start working. It is about the possibility for the consumer to receive the so-called cashback or compensation for the value of the purchased goods if the consumer finds that he was given a fake fiscal check and accordingly complained to the tax office, and the latter confirmed the violation. Third, the Laws provide for a gradual extension of the rules on the mandatory use of cash registers, for example, from January 1, 2021, to the so-called risky areas, such as online sales, sales of medicines, appliances, jewelry, auto parts. Starting from April 1, 2021, it also applies to other areas of trade. Fourth, the 1 hryvnia fine, which has long proved ineffective, was finally abolished. Fifth, despite the bizarre fine of 1 hryvnia, the rule on the mandatory issuance of fiscal checks still had a positive effect on the de-shadowing of the economy. Thus, according to recent data from the State Tax Service, after the beginning of the systematic implementation of the PTR in 2016 for the sale of household appliances, in just one year, there was a significant increase by 2.3 times in VAT paid on the sale of household appliances and electronics at endpoints - from 3,3 UAH billion in 2016 to UAH 7.4 billion in 2017. In the future, the amount of tax paid to the budget increased in 2018 to UAH 9.6 billion, in 2019 to UAH 9.8 billion. Therefore, the business urges to prevent the cancellation of the adopted qualitative changes and move towards transparency and efficiency. The adoption of draft laws №3853-1 and №3853-2 will have completely opposite consequences.   Be the first to learn about the latest EBA news with our Telegram-channel – EBAUkraine.

The European Business Association has always supported the need to create transparent, equal, and civilized conditions for doing business in Ukraine, including the introduction of European practices for the fiscalization of settlement operations. The EBA experts actively participated in the development and adoption of the so-called de-shadowing laws at the end of last year, namely, Laws №128-IX and №129-IX on software PTRs, transparent business rules, and strengthening consumer protection.

At the same time, there are concerns about a possible rollback of fiscalization reform, which will take place in case of the adoption of draft laws №3853-1 and №3853-2 registered in the Verkhovna Rada. These documents provide for the abolition not only of the possibility for consumers to verify the authenticity of the fiscal check and receive compensation, but also the obligation of the businesses, that are on a simplified tax system, to use cash registers. It also concerns the businesses that work in risky industries such as machinery and drugs. Therefore, a press conference organized by the European Business Association took place in Interfax today, where business representatives discussed the current situation and the possible consequences of the rollback of fiscalization reform.

Serhiy Badritdinov Director of Intertop Ukraine
The initiators of the draft laws, striving to be a European party, are trying to pull the business back to 5 years ago. At the same time, the business protects the consumer by issuing a fiscal check. Such protection would be put under question if there is still room for various shadow schemes, such as the import of goods at a reduced customs value, and the non-issuance of a fiscal check, etc. It is a kind of vicious circle, "Augean stables", which the state decided to "clean up" a year ago. The progress in this direction cannot be stopped. We are now on the right track towards a more transparent market and government relations. Therefore, it is impossible to allow the rollback of qualitative changes back. I urge entrepreneurs not to be afraid to use PTR programs, and deputies not to roll back the reform.

Also, the moderator of the press event, Svitlana Mykhailovska, EBA Deputy Director for Advocacy, stressed that this situation is about equality of the rules of the game. There is a distortion of competition as it is unfair when one business pays taxes, and another evades them.

Head of the Legal Department of Samsung Electronics Yevhen Shkola stressed the importance of the fiscal check as a guarantee of warranty service.

Yevhen Shkola Head of the Legal Department of Samsung Electronics
According to the Law on Consumer Protection, the seller must issue a fiscal check to the consumer. The same law stipulates that in case there are defects found in goods during the warranty period, the consumer has the right to receive warranty repairs or reimbursement of the cost of repair or discount, and in case of significant defects - replacement or refund, however, subject to a fiscal check and technical passport for a technically complex product. That is, the check is a confirmation of the contract of sale. However, if there is no fiscal check, then, in the case of any dispute, including litigation, there may not be a defendant to whom a quality claim can be made. When there is no check - there is no evidence of the purchase, and no possibility to identify the seller as a business entity and defend consumer rights, unfortunately.

Andriy Sukhov, the co-founder of Check box LLC, spoke about the availability, and pros and cost of software PTR.

Andriy Sukhov Co-founder of Check box LLC
Altogether, 1000 entrepreneurs are registered in the Check box service. It is worth noting that fiscalization is mandatory only for FOPs of groups 2 and 3 (ie, micro and small business), for group 1 - fiscalization is not required. If you compare the cost of a classic cash register and software PTR, the latter is significantly cheaper. Thus, a classic cash register costs 15 thousand UAH (for 7 years of business operations, the PTR maintenance cost will amount to 500 UAH per month), while the maintenance cost of software PTR is 149 UAH per month for one cash register. That is, three times cheaper. In addition, you can use any printer to print a check with the PTR software. At the same time, our service helps to integrate the PTR technology easily and quickly, so that the business can start working with software PTR on the same day. We also implemented the function of issuing a check in electronic format.
Andriy Voronin CEO Fondy Ukraine
The software PTRs will give an even bigger impetus to businesses to enter the online market. After all, it was unclear before how to integrate online sales with the physical cash register and part of the business simply decided not to sell online, and not to accept non-cash payment methods. Now, to fiscalize your non-cash online transactions, it is enough to register your cash register and all transactions are automatically fiscalized. At the same time, such PTR works 24/7 and is fully automated. There is no need to train cashiers, monitor cash discipline, etc. Also, for some reason, it seems to me that in the near future, most likely, all online programs in which the business works will have an element of fiscalization.

For reference, the Laws №128-IX and №129-IX introduced 5 key changes.

First, the law provides for the possibility of using software PTRs instead of traditional cash registers, which can be downloaded to a mobile phone, laptop, or other gadget and issue fiscal checks in electronic form. This rule has significantly reduced the cost of doing business. According to the official calculations of the Ministry of Finance, the software PTR for an entrepreneur in the first year of use will cost about 4 thousand hryvnias, including the cost of purchasing a mobile phone. Administration of software PTRs will cost no more than UAH 1,200 annually in the coming years while the “classic” PTR costs three times more expensive – UAH 11,396. In addition, it is possible to use free software PTR developed by the tax service.

Secondly, from January 1, 2021, another progressive rule should start working. It is about the possibility for the consumer to receive the so-called “cashback” or compensation for the value of the purchased goods if the consumer finds that he was given a fake fiscal check and accordingly complained to the tax office, and the latter confirmed the violation.

Third, the Laws provide for a gradual extension of the rules on the mandatory use of cash registers, for example, from January 1, 2021, to the so-called risky areas, such as online sales, sales of medicines, appliances, jewelry, auto parts. Starting from April 1, 2021, it also applies to other areas of trade.

Fourth, the 1 hryvnia fine, which has long proved ineffective, was finally abolished.

Fifth, despite the bizarre fine of 1 hryvnia, the rule on the mandatory issuance of fiscal checks still had a positive effect on the de-shadowing of the economy. Thus, according to recent data from the State Tax Service, after the beginning of the systematic implementation of the PTR in 2016 for the sale of household appliances, in just one year, there was a significant increase by 2.3 times in VAT paid on the sale of household appliances and electronics at endpoints – from 3,3 UAH billion in 2016 to UAH 7.4 billion in 2017. In the future, the amount of tax paid to the budget increased in 2018 to UAH 9.6 billion, in 2019 to UAH 9.8 billion.

Therefore, the business urges to prevent the cancellation of the adopted qualitative changes and move towards transparency and efficiency. The adoption of draft laws №3853-1 and №3853-2 will have completely opposite consequences.

 

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