Ministry of Justice of Ukraine
November 2, 2021
of September 3, 2021 No. 496
About approval of the Procedure for accounting of trade inventories for physical persons entrepreneurs, including payers of the single tax
According to article 3 of the Law of Ukraine "About application of registrars of settlement transactions in the sphere of trade, public catering and services", I ORDER to the Tax code of Ukraine and the subitem 5 of item 4 of the Regulations on the Ministry of Finance of Ukraine approved by the resolution of the Cabinet of Ministers of Ukraine of August 20, 2014 No. 375,:
2. In accordance with the established procedure to provide to department of tax policy:
submission of this order on state registration in the Ministry of Justice of Ukraine;
promulgation of this order.
4. I reserve control of execution of this order and I assign to the Chairman of the State Tax Administration of Ukraine.
It is approved:
First Deputy Minister of digital transformation of Ukraine
Acting as Chairman of the State Tax Administration of Ukraine
Acting minister of economy of Ukraine
Chairman of the Public regulatory service of Ukraine
Approved by the Order of the Ministry of Finance of Ukraine of September 3, 2021, No. 496
1. This Procedure is developed according to the Law of Ukraine "About application of registrars of settlement transactions in the sphere of trade, public catering and services" (further - the Law), the Tax code of Ukraine (further - the Code), the Regulations on the Ministry of Finance of Ukraine approved by the resolution of the Cabinet of Ministers of Ukraine of August 20, 2014 No. 375.
This Procedure determines rules of accounting of trade inventories and extends to physical persons entrepreneurs, including payers of the single tax (further - FLP) who according to the Law shall record trade inventories and perform sale only of those goods which are reflected in such accounting, and persons who actually perform sales of goods (provision of services) and/or settlement transactions in the place of sale (economic object) of such FLP.
the documents confirming accounting and goods origin - the Form of accounting of trade inventories determined by appendix to this Procedure (further - accounting Form), and source documents;
source documents - the inventory of remaining balance of goods for the beginning of accounting, superimposed, transport documents, customs declarations, acts of purchase, fiscal checks, sales receipts, other documents which contain the details allowing to identify the supplier and the receiver of goods (the name of the subject of managing, registration number of accounting card of the taxpayer (further - RNUKPN) or code according to EGRPOU of the subject of managing, series and number passport/number ID cards for physical persons which because of the religious beliefs refused acceptance of RNUKPN and officially notified on it the relevant monitoring body and have the corresponding mark in the passport), date of transaction, the name, quantity and cost of goods.
The inventory of remaining balance of goods for the beginning of accounting is constituted in any form and shall contain information about: the name of the goods which are available for FLP for date of acquisition of obligation by it on accounting of trade inventories, quantities of such goods (with indication of unit of measure) and their cost, independently certain FLP.
In the source documents certifying destruction, loss or use of goods for own needs goods cost at the price of acquisition confirmed with the accounting of goods determined by this Procedure is specified and details of the supplier and receiver of goods are not specified;
the place of sale (economic object) - stationary or any portable object, including the vehicle, part of portable or stationary object, including the vehicle where settlement transactions are performed during sales of goods (provision of services);
the storage location - stationary or any portable object, including the vehicle, part of portable or stationary object, including the vehicle, the parcel of land where the trade inventories belonging to FLP are stored;
trade inventories - set of goods, the containing FLP for further sale (provision of services).
Other terms used in this Procedure are applied in the values determined by the legislation.
1. Accounting of trade inventories is performed by FLP by permanent entering into Forms of accounting of information on receipt and disposal of goods based on source documents which are integral part of such accounting.
FLP which performs activities in several points of sale (economic objects) records trade inventories also in each certain place of sale (economic object) based on the source documents confirming goods receipt by such FLP or the certain place of sale (economic object) and/or source documents on internal transfer of goods between FLP and its separate points of sale (economic objects). Source documents on internal transfer of goods are integral part of such accounting.
Source documents based on which records in accounting Form are made are annexes to such form. Entering of data into accounting Forms on goods receipt based on source documents is performed prior to their realization.
2. The form of accounting is conducted at the choice of FLP in paper or electronically.
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