It is answered to a question of application of settlement receipts at realization by a farm of agricultural production in the market to individuals in cash.
The farm sometimes realizes agricultural production in the market to individuals in cash.
Whether it is necessary to apply settlement receipts in this case?
Yes, the farm should write out settlement receipts at implementation torgovli in the market.
The order of settlement operations at sale of the goods for cash means in the sphere of trade, public catering and services is defined by the Law on RRO. According to this Law of the enterprise of all forms sobstvennosti at implementation of operations on sale tovarov in cash should apply registyorator of settlement operations.
However from this rule of Art. 10 of the Law about RRO predusyomotreno an exception. So, some settlement opeyoratsiya are authorized for carrying out without RRO application, but with application of the pay books (RK) which part are settlement receipts, and books ucheta settlement operations (KURO).
The resolution No. 1336 approved the list of operayotsiya at which it is not necessary to apply RRO, and neobxodimo to use RK and KURO.
Trade, in particular, is referred to them in the markets, fairs (except for the shops located on their teryoritoriya, booths, tents, pavilions, rooms of container type).
As the enterprise carries out activities for production sale in the market for cash means, it should carry out without fail settlement operations with primeneyoniy RK and KURO. Let’s remind that RK should be without fail registered in naloyogovy body.
Thus the Resolution No. 1336 (item 2) established the limiting size of annual volume of settlement opeyoratsiya (to 200 thousand UAH.) on sale of the goods. If tayoky the volume is exceeded, obligatory is primeyoneny RRO.
GNAU (Letter No. 11643) explains: sum of 200 thousand UAH. pays off proceeding from sale volumes for posyoledny 12 months. At excess of the limiting size of annual volume of settlement operations throughout any period which makes 12 months, SPD are obliged to pass within a month to the accounting of settlement operations with RRO application.
The enterprises can not apply RK and not vypisyvat settlement receipts only at an osushchestvleyoniya of the operations provided by Art. 9 of the Law on RRO. Let’s notice that trade in the market perechen isn’t included into this.
Take into consideration: for implementation of nalichyony calculations without use of RK the otyovetstvennost in the form of penalty imposing at a rate of 20 NMDG – 340 UAH is provided. (Art. 17 of the Law on RRO).
List of documents
1. The law on RRO – the Law from 06.07.95 of No. 265/95-BP About application of registrars of settlement operations in the sphere of trade, public catering and services in edition of the Law of Ukraine from 01.06.2000 of No. 1776-III.
2. The resolution No. 1336 – the resolution KMU from 23.08.2000 of No. 1336 About ensuring implementation of article 10 of the Law of Ukraine About application of registrars of settlement operations in the sphere of trade, public catering and services.
3. The letter No. 11643 – GNAU letter from 23.12.04 of No. 11643/6/23-2119 Concerning determination of the limiting size of annual volume of settlement operations.
(On Balans-Agro newspaper materials).