This decision was made as part of supporting entrepreneurs amid a challenging economic situation, to reduce administrative pressure and create more favorable conditions for business development.
In particular, inspections related to compliance with tax legislation norms in areas such as the use of cash registers, issuance of invoices, as well as equipment for cashless payments, including bank cards and QR codes, have been suspended. This also applies to the availability of primary accounting documents for individual entrepreneurs operating in the following sectors:
— under the simplified taxation system with a single tax rate of 0 and 0.5 percent;
— under patents;
— in trade zones with a special taxation regime;
— in sewing or textile production with a single tax rate of 0.25 percent.
However, the exemption from inspections does not apply to those entities that:
— operate without tax registration or do not pay tax under the patent;
— have received complaints from individuals or legal entities, as well as rulings from investigative bodies;
— have data on unpaid taxes, including for hired employees;
— are engaged in the turnover of excise goods, which implies checks for the presence of excise stamps.
Measures are also planned to enhance explanatory work among entrepreneurs on the application of cash registers, invoices, and equipment for cashless payments, including bank cards, electronic money, and QR codes.
In addition, entrepreneurs will be provided with comprehensive support and practical assistance in understanding the norms of tax legislation, including the use of invoices and cash registers.
