Entrepreneurs must ensure that banknotes, circulating coins, or small change are available at the cash desk to dispense change.
In Ukraine, sole proprietors have a procedure for handling worn-out banknotes received from clients. We are talking about those who, in particular, use cash registers in their activities, reports the Chronicle.info with reference to RBC-Ukraine. Ukraine, after receiving worn-out banknotes/coins from customers in payment for products (goods, works, services), sole proprietorships that use PPO/pro are obliged:
- not to issue such banknotes/coins for change;
- hand over such banknotes/coins together with cash proceeds (cash) to servicing banks.
The State Tax Service notes
But, with the exception of those denominations of coins or banknotes, the minting and issuance of which was stopped by the NBU, taking into account bonus loyalty programs or availability of devices for receiving coins.
How sole proprietorships should round off the purchase amount
If the National Bank decides to stop minting and issue certain denominations of coins into circulation, they must round off the total purchase amount in the following order:
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Cash in or change out — how transactions are reflected in cash registers/prro
FOPs are required to register through cash registers using operations of official deposit and official withdrawal of cash from the place of settlement, if they are not directly related to the settlement operations.
Cash withdrawal is not carried out through PPO, is not related to the settlement , if it is carried out after the execution of the Z-report before the registration of the first settlement transaction or before the operation «deposit».
That is, a bargaining chip , received from the cash desk of the enterprise, or which is stored at the place of settlement of cash registers and/or PRO from the previous day, must be carried out through cash registers and/or PRO by generating a check «service deposit».
And the fact of confirming the payment of the amount to the PPO or PRRO, as a bargaining chip, is a fiscal reporting receipt (Z-report), which reflects information about the operation & # 171; service payment & # 187;.
Recall, the government has made changes to the working conditions of sole proprietorships without the use of registrars settlement operations or software cash registers.