The tax authorities will tighten control over the «fops».
This is provided for by a number of amendments to the «resource bill» No. 5600. Among other things, the document provided for a tougher accounting for already fiscalized enterprises, reports with reference to.
In particular, as the chairman of the Association of Private Employers Alexander Chumak said, according to the envisaged amendments to paragraphs 11 and 12 of the article of the law on the application of cash registers, excisable goods can be sold only with the indication of extended information in the fiscal receipt.
“This is an additional input of data. It becomes less profitable for a small “fop”, because the administrative costs for an additional specialist — an accountant or a cashier, increase ”
, — says Chumak.
Introduction of additional rules for accounting for commodity stocks. In practice, this will mean strengthening control and inspections, the emergence of fines for violations.
The sole proprietor will have to confirm the accounting and origin of goods, conduct an inventory of commodity stocks, as well as the internal movement of goods (warehouse-store, warehouse-warehouse, store-store).
On the one hand, says Chumak, this applies only to already fiscalized enterprises, but on the other hand, this significantly increases the administrative burden (additional costs for accounting, accounting, merchandising, etc.).
“There will be fines even for unintentional mistakes, and they will definitely be in the hands of an entrepreneur who conducts all activities independently. In addition, this accounting does not prevent the circulation of contraband that entered the country through customs. Such accounting also in no way can affect the tax liabilities of the «fop» on the single tax. How does the internal movement of goods increase taxes? «
, — Alexander Chumak asks. The simplified book will go under the knife
Another innovation will be the exclusion from the list of entrepreneurs who have the right to operate on the «simplified» — those who carry out wholesale trade or brokering wholesale trade.
This category, explains the head of the Association of Private Employers, includes small sole proprietors who:
- provide office supplies with consumables (stationery);
- produce and supply components (B2B);
- supply goods to the hotel and restaurant business (HoReCa);
- carry out the supply of industrial spare parts for individual orders;
- all «single-tax» fopps participating in tenders;
- supply auto parts;
- and many others.
There are a lot of such «fops». These are those who, as a rule, have been engaged in such activities for years, often family businesses, and they certainly do not abuse the «simplification». Now they will lose their business «
, — Chumak notes. Who will be transferred to the common system
In addition to everything, he adds, complex household appliances, the one that is already fiscalized, is sent to the general taxation system (full accounting, payment of all taxes within the general taxation system).
“This is such a fight against smuggling. She passes our customs illegally. Then it disperses across the country and is sold to the end consumer, including through «fops». Without full customs clearance, import VAT does not appear on imported electronics. It will now appear domestically at the end seller. This will legalize the entire «double bass» within the country. FLP will be the last one «
, — notes Alexander Chumak.
At the same time, the expert “strongly doubts” that with all this (fiscalization, full accounting, a common system with VAT), someone will agree to trade “in white”.
“Now each industry should pay its close attention to the bill # 5600. Because many entrepreneurs can die in this “mass grave”
, — summed up the head of the Association of Private Employers.