The suspension concerns the conduct of raid inspections regarding compliance with tax legislation, including the use of cash register machines, invoices, and equipment for cashless payments, such as bank cards and electronic money, as well as the requirements for the presence of primary accounting documents for individual entrepreneurs operating:
– under the simplified taxation system with a single rate of 0 and 0.5 percent;
– on the basis of a patent;
– in a trade zone with a special regime;
– in the sewing and textile industries with a single tax rate of 0.25 percent.
However, this exemption from control does not apply to those who:
– conduct business without tax registration or without paying tax based on a patent;
– have become the subject of complaints or statements from third parties, including rulings from investigative authorities;
– have evidence of tax evasion, including regarding hired employees;
– are involved in the turnover of excise goods, in terms of checking the presence of excise stamps.
In addition, the tax service plans to intensify explanatory work among entrepreneurs on issues of tax legislation, including the use of cash register machines and equipment for cashless payments, such as bank cards and QR codes.
Entrepreneurs will also receive assistance in complying with legal norms, including issues related to the use of invoices and cash register machines.
