After the Laws of Ukraine No. 128-IX and No. 129-IX (https://zakon.rada.gov.ua/laws/show/128-20#n132 and https://zakon.rada.gov.ua/laws/show/129-20) are effective as of April 19, many individual entrepreneurs in Ukraine will assume the obligation to use cash registers (PTRs).
For those who work in the IT and are paid on a cashless basis these laws change nothing. In accordance with the Art. 3 and Art. 9 of the Law of Ukraine ‘On Use of Payment Transactions Registers in the Sphere of Trade, Public Catering and Services’, РTRs shall be used in a mandatory manner if payments are made in cash or using electronic payment instruments, and in case of cashless payments no РTRs are required to be used.
This position has been also confirmed by the State Tax Service of Ukraine (https://tax.gov.ua/media-tsentr/novini/397039.html).
In order to get the legal advice on the taxation, intellectual property law and IT, please contact the law firm ‘Zilver’ at https://g.page/zilver-law-firm-kyiv/review.