You can trade in the village without a cash register

In early 2022, entrepreneurs operating in villages were exempted from the obligation to use cash registers, and on February 9, 2022, entrepreneurs trading in villages joined them. The changes were made to the List No. 1336.

When can I not use a cash register?

Starting from January 2022, entrepreneurs selling in villages and towns are exempt from using cash registers/PTRs, but if a sole proprietor sells excisable goods, this exemption does not apply to him.
It is allowed not to use cash registers/ECR if:

• retail trade and public catering in the territory of villages and towns by agricultural producers and consumer cooperatives, provided that they use their own products - the maximum annual volume of settlement transactions per structural unit should not exceed UAH 250 thousand,
• retail trade, catering and provision of consumer services in the territory of military garrisons, towns and military units located in the territory of villages and settlements - the maximum annual volume of settlement transactions per business entity should not exceed UAH 500 thousand,
• retail trade in medical and pharmaceutical goods in the territory of villages and towns, as well as the provision of medical and veterinary services - the maximum annual volume of settlement transactions per structural unit should not exceed UAH 250 thousand,
• sale of goods and provision of postal services in the territory of villages and settlements - the maximum annual volume of settlement transactions per structural unit is not set,
• provision of household services in the territory of villages and settlements - the maximum annual volume of settlement transactions per structural unit is not established,
• retail trade in seeds in kiosks in villages, towns and urban-type settlements - the maximum annual volume of settlement transactions per business entity should not exceed UAH 500 thousand,
• conducting activities in the field of trade, public catering and provision of services by entrepreneurs in the territory of villages, towns and urban-type settlements that have been granted the status of mountainous - the maximum annual volume of settlement transactions per business entity should not exceed UAH 500 thousand,
• provision of water supply, sewerage, gas supply and heat supply services, subject to settlements at the service user's home, in villages and towns - the maximum annual volume of settlement transactions per structural unit is not set.

The fly in the ointment is that although some entrepreneurs are exempt from the obligation to use cash registers in villages and towns, they must keep a KORO or a RK. If the entrepreneur has an old form of the KORO, it can be kept, if such a form has not yet been used, it must be registered. Please note that the form of the book changed on January 1, 2022. The KORO is kept only in paper form and is registered with the tax office at the main place of registration. This book can be used for the business unit indicated on the cover page.