The check does not fit - is the product free?

Among the legislative innovations of this year, there is one - "cashback for not such a check." The buyer will be able to complain about the seller if he decided that he was given a settlement document of the wrong form. If this is proved, he will receive a refund of 100% of the value of the goods.

Such innovations are proposed by the Law “On Amendments to the Law of Ukraine“ On the Application of Registrars of Settlement Transactions in the Field of Trade, Public Catering and Services ”and other laws of Ukraine regarding the detailing of settlements in the field of trade and services”. And although these changes themselves will not take effect soon - these norms of the law come into force on October 1, 2020 - concern reigns among entrepreneurs now. Therefore, we will try to reduce it.

Cashback is the money transferred to buyers (consumers) due to penal (financial) sanctions applied by regulatory authorities, based on the results of an audit on a complaint by a buyer (consumer) about a violation by the taxpayer of the established procedure for conducting settlement transactions using PPO and / or software PPO ( Subclause 14.1.279 Article 14 of the Tax Code of Ukraine).

The possibility of obtaining a cashback is provided only when the seller is obliged to use PPO (software PPO) for settlement operations. This will mainly apply to legal entities, FLP - system-wide system and FLP - co-founders, who are obliged to use PPO. If the FLP - the unifier has the right to work without a cash register, then it will be difficult to prove that the buyer received a check of the wrong form or content. After all, the unified persons, at the request of the buyer, issue a settlement document of any form. The approved form of the settlement document for this case is missing.

Potentially, a buyer can receive a cashback if he complains about the seller’s tax if he decides that he has been issued a non-fiscal check, or is absent from the SRO RRO, or the check will be different from the one given to him. But this is possible provided that the cost of goods (works, services) within one settlement operation is more than 850 UAH. If the amount is less, then the complaint will not be considered, so it makes no sense to file it.

You can complain through the Electronic Account, if the buyer has an EDS and access to the Electronic Account. And this is another significant “filter” that eliminates fans from complaining for pleasure. The complaint must be accompanied by electronic copies of documents or copies of documents made by scanning the goods (work, services) received by the buyer from the seller together with the purchased goods (work, service), referred to in the complaint. Other evidence supporting the purchase of goods may be attached to the complaint. That is, in addition to the desire to get a cashback, it is necessary to make efforts to prove the right to it.

The requirements for a complaint from customers applying for a cashback are defined in Art. 16-1 of the Law "On the Application of Registrars of Settlement Transactions in the Field of Trade, Public Catering and Services". Upon receipt of the complaint, the tax authority must send the seller a written request, which should relate solely to the subject of such a complaint, and conduct an audit. If during the inspection violations are found, financial sanctions are applied to the seller. If no violations are found, then there will be no sanctions. So, a filed complaint will not always result in a cashback.

The buyer can receive a cashback if:

- the complaint is drawn up in accordance with the requirements of the law (all required data are indicated);

- based on the results of the audit, the seller violated the procedure for settlement transactions;

- penalties entered the budget;

- tax promptly drew conclusions.

Only in case of confirmation of violations and payment of financial sanctions it is possible to count on receiving a cashback. The cashback is paid to the buyer by the State Treasury at the expense of penalties received from the seller. If the FLP uses a classic cash register that is in fiscal mode, or a software cash register registered on a tax server, it will always give the buyer a settlement document in the established form, which will necessarily be in the cash register of the cash register. Therefore, the buyer will have no reason to file a complaint at all. So, the introduction of a cashback should scare only those FLPs that not all goods reflect in the fiscal checks of the PPO (software PPO).

Natalya Scherbak, tax consultant