Over time, penalties began to apply also for errors in the workflow related to human factors (inattention, lack of necessary knowledge from cashiers, accountants), for example, for typos or corrections.<\/p>\n
At the same time, the rules don\u2019t effectively target violations of cash discipline, because document circulation is carried out in electronic format – so copies of settlement documents and fiscal checks are automatically transferred to the State Fiscal Service.<\/p>\n
According to the current legislation, in case of trade without a fiscal check or without a PPO at all, the fine is only 1 UAH<\/strong>. While for incomplete or untimely posting of cash – a fivefold penalty of the value sold with violations of goods (services).<\/p>\n\t It should be noted that with the implementation of the Law on use of registrars of settlement transactions in the field of trade, catering and services in 2001, Decree No. 436 should be terminated<\/strong> as the law regulates the same sphere as Decree No.436. However, this did not happen.<\/p>\n In addition, business representatives have repeatedly appealed to the courts to challenge the norms ofDecree No. 436. Therefore, there are many court decisions also in favor of conscientious taxpayers. Actually,\u00a0they\u00a0also say that the rules of this Decree can\u2019t be the basis for imposing fines.<\/p>\n Therefore, again legal business emphasizes that it is important to create conditions where to work honestly should be more profitable.<\/p>\n The European Business Association appeals to the President of Ukraine to cancel Decree No.436 in order to reduce regulatory and administrative pressure on business, improve the investment climate and business conditions in Ukraine.<\/p>\n <\/p>","protected":false},"excerpt":{"rendered":" In order to prevent “out of cash” flow in 1995, Presidential Decree No. 436 was adopted. Since 2001, the basis for sanctions have expanded and fines began to be imposed not only for non-publication, but also for the timely release of cash. Over time, penalties began to apply also for errors in the workflow related […]<\/p>\n","protected":false},"author":4489,"featured_media":187753,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false},"categories":[4,5,13],"tags":[],"yoast_head":"\n![](\"https:\/\/eba.com.ua\/wp-content\/uploads\/2017\/11\/Christina_Linichenko.png\")
\n\n\t\t\t\t\t\t\tChristina Linichenko<\/span>\n\t\t\t\n\t\t\t\t\t\t\tthe EBA Retail Committee Manager<\/span>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\n\t\t\t\tThis is a little bit of an absurd situation. The last offense does not pose a significant threat to the economic security of Ukraine. At the same time, the existing size of fines for trades without PPO does not correspond to the proportionality of the committed offense. After all, is it more profitable not to work transparently, to not use PPO at all and pay a fine of UAH 1 and constantly change the requisites than to use PPOs, while doing business honestly and openly, but once you get cash back in an hour, to pay hefty fines. As a result, we have such obvious negative phenomena as, for example, the shadow economy.\n\t\t\t<\/blockquote>\n\t\t\t\t\n\t<\/div>\n\n