The place of settlement does not always match the buyer's address
Businesses engaged in online sales must clearly identify their business unit when registering a software-based registrar of settlement operations (PRRO). Tax officials emphasize the need to submit relevant information using form No. 20-OPP. This was reported by Головне управління ДПС у Київській області, according to the portal PromPolitInform.
The Main Directorate of the STS in Kyiv region explained that during online trading, the buyer’s address is not the determining factor for establishing the place of settlement. The business unit is linked to the premises where the subject’s activity is actually organized.
Choosing the place of registration
If an online store operates from a specific office, warehouse, or store, information about such an object must be submitted to tax authorities in advance using form No. 20-OPP. In this case, the PRRO is registered at the address of the specified premises.
In situations where payments are accepted directly from the buyer during product delivery, particularly when using transport vehicles, businesses must use a mobile PRRO. Such software must also be registered to the corresponding business unit.
Specifics when no fixed object exists
For entrepreneurs who do not have separate physical premises for trading, the legislation provides a different approach. The place of settlement in such cases is considered to be the place of registration of the business entity itself, where it is officially registered with the tax service.
Experts emphasize that correctly defining the place of activity is a mandatory requirement for the proper registration of PRRO. Failure to follow the notification procedure via form No. 20-OPP may lead to difficulties in future cash operations.
Photo from the web
Read also: Armiya+ App Launches MORE++ Double Discount Program for Military Personnel
