As reported by Censor.NET, the corresponding draft has been voted by 248 MPs.
The following categories are temporarily exempted from sanctions for violation of this act:
- business entities making settlements at cash desks with cash order registration and receipt issue, selling goods through the systems of electronic trade (commerce) - until July 1, 2015;
- business entities carrying out foreign currency purchase and sale operations at cash desks of authorized banks, operations of commercial agents of banks and non-bank financial institutions that receive cash for its further transfer using software/hardware self-service complexes - up to Jan. 1, 2016.
According to the law, cash registers can be omitted by single tax payers of the first group, as well as those from the second and third groups (individuals - entrepreneurs) regardless of the type of activity, whose annual income does not exceed 1 million UAH.
If one calendar year revenue exceeds 1 million UAH, the use of cash registers is a must.
The law instructs the Cabinet of Ministers to develop a procedure for verification of business entities until Sept. 1, 2015.