LAW OF UKRAINE

of July 1, 2015 No. 569-VIII

About introduction of amendments to the Tax Code of Ukraine and some laws of Ukraine concerning application of registrars of settlement transactions

The Verkhovna Rada of Ukraine decides:

I. Item 296.10 of article 296 of the Tax Code of Ukraine (2011, 112) to state sheets of the Verkhovna Rada of Ukraine to No. No. 13-17, of the Art. in the following edition:

"296.10. Registrars of settlement transactions are not applied by payers of the single tax:

first group;

the second and third groups (physical persons entrepreneurs) irrespective of the chosen type of activity which income amount within calendar year does not exceed 1000000 hryvnias. In case of exceeding in calendar year of amount of the income more than 1000000 hryvnias application of the registrar of settlement transactions for such payer of the single tax is obligatory. Application of the registrar of settlement transactions begins with the first day of the first month of the quarter following emergence of such exceeding and continues in subsequent tax periods during action of the certificate of the payer of the single tax".

II. Final provisions

1. This Law becomes effective from the date of its publication.

2. Make changes to the following laws of Ukraine:

1) in the Law of Ukraine "About application of registrars of settlement transactions in the field of trade, public catering and services" (Sheets of the Verkhovna Rada of Ukraine, 2000, No. 38, Art. 315 with subsequent changes):

a) in Article 2:

in paragraph three:

the first offer to add with words "transactions on acceptance of cash for further transfer";

in the second offer of the word "electronic control and cash registrar" shall be replaced with words "electronic control and cash registrar, the built-in electronic control and cash registrar";

after the paragraph of the seventh to add with two paragraphs of the following content:

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