For violations of the requirements for using a cash register during the sale of excisable goods, one will be indeed held accountable
In the Verkhovna Rada of Ukraine, a draft Law No. 9394 has been registered, titled "On Amendments to the Law of Ukraine 'On the Use of Cash Registers in Trade, Catering, and Services' Regarding the Protection of Taxpayers' Rights."
According to the explanatory note to the draft, the proposed changes to the Law of Ukraine "On the Use of Cash Registers in Trade, Catering, and Services" provide that during the period until the cessation or cancellation of martial law in Ukraine, sanctions for violations of the requirements of this Law shall not be applied, except for sanctions for violations of the procedure for conducting settlement operations when selling excisable goods. Additionally, the draft Law introduces the application of financial sanctions to business entities.
It is important to note that after the cessation of martial law, business entities are not exempt from paying sanctions for violations of the Law. The proposed new wording of paragraph 12 of Section II "Final Provisions" of the Law suggests temporarily exempting business entities from liability for violations of the requirements of this Law until the cessation or cancellation of martial law, with the exception of violations of the procedure for conducting settlement operations when selling excisable goods.
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