This decision is the result of a desire to support entrepreneurs in the context of a difficult economic situation, reduce administrative pressure, and create more favorable conditions for business development.
In particular, inspections related to compliance with tax legislation regarding the use of cash register equipment (CRE), invoices, and equipment for cashless payments, as well as the availability of primary documents for goods for individual entrepreneurs who operate:
— under a simplified taxation system with a single tax rate of 0 and 0.5 percent;
— based on a patent;
— in trade zones with a special taxation regime;
— in the sewing or textile industry with a single tax rate of 0.25 percent.
However, the exemption from inspections does not apply to businesses that:
— operate without tax registration or without paying tax under a patent;
— have complaints or statements from citizens or organizations, as well as decisions from investigative bodies;
— have confirmed data on tax evasion, including taxes on hired workers;
— engage in the turnover of excise goods, which requires verification of the presence of excise stamps.
In addition, measures will be taken to enhance informational work among entrepreneurs regarding the use of CRE, invoices, and cashless payment technologies, including bank cards and QR codes.
Comprehensive support for entrepreneurs will also be provided on issues of compliance with tax legislation, including the use of invoices and CRE.
