Президент Володимир Зеленський підписав Закон про скасування паперової книги обліку для ФОП, який Верховна Рада ухвалила 14 липня 2020 року. Про це повідомили в ОП.
Закон передбачає звільнення підприємців І-ІІІ груп ФОП від обов’язку вести паперові книги обліку доходів. Тепер вони можуть обирати, як їм зручніше вести документацію: фіксувати в електронній формі, записувати в зошит тощо.
Крім того, закон скасовує договір про визнання електронних документів для реєстрації в електронному кабінеті платника податків та передбачає, що в електронному кабінеті відображатимуться податкові повідомлення.
Також документ вносить зміни до Податкового кодексу, що мають полегшити умови податкових перевірок. При перевірці оформлення працівників усунули можливість опитувати працівників і роботодавців про виплачені пасивні доходи та інші додаткові відшкодування.
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