29/11/2021
The State Tax Service explains that the Procedure for keeping records of stocks for individuals - entrepreneurs, including single tax payers, approved by order of the Ministry of Finance of Ukraine dated 03.09.2021 No. 496, determines the rules for keeping records of stocks and applies to individuals - entrepreneurs, including the number of single tax payers who are required to keep records of stocks and sell only those goods that are displayed in such accounting, and persons who actually sell goods (provide services) and / or settle transactions at the place of sale (economic facility) of such an individual entrepreneur ...
Clause 1, sec. II Order No. 496 established that the accounting of commodity stocks is carried out by the sole proprietor by constantly entering information on the receipt and disposal of goods in the Form of accounting on the basis of primary documents, which are an integral part of such accounting.
In accordance with clause 5 distribution. II Order No. 496 for FLP, who have an obligation to keep records of stocks, the first entry that is made by the FLP in the Accounting Form must display information about the balances of goods available to such FLP at the date of his acquisition of the obligation to keep records of stocks.
Such an entry is made in the Accounting Form on the basis of a document drawn up independently by the sole proprietor regarding the description of the balances of goods in the following order:
column 1 - number "1";
column 2 - the date of the entry;
column 3 - description of the balance of goods at the beginning of accounting;
column 4 - the date of adding the description of the balance of goods at the beginning of accounting;
column 5 - number "1";
column 7 - the total cost of the goods in accordance with the description of the balance of goods at the beginning of the accounting;
columns 6, 8, 9 are not filled in.
The first entry on the balances of goods in the Accounting Form is not made if the sole proprietor, who has an obligation to keep records of inventories, does not have balances of goods as of the date of occurrence of such an obligation.