This decision is aimed at supporting businesses in the context of a challenging economic situation, with the goal of reducing administrative burdens and creating more favorable conditions for entrepreneurship development.
In particular, inspections concerning compliance with tax legislation have been suspended in the following areas:
- use of cash register machines (CRM);
- use of invoices;
- availability of special equipment for transactions with bank cards, electronic money, and QR codes;
- availability of primary accounting documents for goods for individual entrepreneurs operating under the following regimes:
— under a simplified taxation system with a single rate of 0 and 0.5 percent;
— based on a patent;
— paying tax in trade zones with special conditions;
— in the sewing and/or textile industry with a single tax of 0.25 percent.
However, this exemption does not apply to those entrepreneurs who:
- operate without tax registration or without paying tax based on a patent;
- have complaints or statements addressed to the Tax Service from organizations or individuals, as well as rulings from investigative authorities;
- have been caught evading taxes, including taxes on hired workers;
- engage in the turnover of excise goods without complying with the regulations on excise stamps.
There are also initiatives to enhance informational work with entrepreneurs regarding the use of CRM, invoices, and equipment for cashless payments, including bank cards, electronic money, and QR codes.
In addition, comprehensive support and practical assistance will be provided to entrepreneurs in understanding and applying the norms of tax legislation, especially regarding the use of invoices and CRM.
