of October 4, 2021 No. PP-5252
About additional measures for enhancement of use of the control and cash equipment in the field of retail trade and rendering services
For the purpose of enhancement of procedure of payments in the field of retail trade and rendering services, implementation of modern information approaches, reducing shadow turnover in economy, and also creations of conditions for implementation of effective public control in this sphere:
a) since January 1, 2024 to physical persons:
performed purchases on objects of retail trade, public catering and rendering household services to the population and registered these purchases in special mobile application of tax authorities by scanning of fiscal mark of checks of purchase by means of matrix bar code (QR code), 1 percent from the amount of purchases of parts which is not exceeding the size of 60 basic settlement sizes returns to their bank cards at the expense of means of the republican budget on monthly results, except for checks of purchase of cars, avia - and railway tickets, payment of utilities and communication services, and also the checks issued by self-employed persons;
informed through the special program tax authorities on violation of procedure for use of the control and cash equipment and settlement terminals, artificial overestimate or reduction of prices depending on payment method in cash or plastic card, and also use of counterfeit marking or lack of marking on products which are subject to obligatory digital marking by means of identification remuneration in the amount of 20 percent of the amount of the penalty established for implementation of trade and rendering services without use of the control and cash equipment and (or) settlement terminals collected from the offender following the results of performed is paid. At the same time the part of penalty which remained and subject to collection is distributed in accordance with the established procedure;
b) to operators of payment systems the requirement about their obligatory connection to online cash registers with ensuring integration to information systems of tax authorities is established.
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