What are the risks of entrepreneurs selling on a simplified gift certificate system?
A gift certificate is a fairly popular and convenient thing for business
However! Use of a the fact is that for a single tax payer (FOP)! it carries a lot of risks.
1) ideally! the website where the individual entrepreneur’s skype data goods are sold should include information on the procedure for using and the purpose of the gift certificate in order to avoid potential violations of consumer rights.
2) the tax office believes that a gift certificate for an entrepreneur is a violation of the conditions of Use of a being on the simplified system. This means! for example! if the tax office conducts an inspection now and finds out that the entrepreneur sold the gift certificate six months ago! it will cancel the registration “retroactively”! and this is quite realistic and legal! unfortunately.
Issues with displaying the RRP of the gift certificate itself
First! in general! cash registers (RRP/PRRP) provide the the right to access justice: theory and practice option to indicate “gift certificate” in checks. Second! in essence! we will have two checks (1) for the sale of the certificate and (2) its “exchange” for goods! which is unlikely! but there may be duplication here! that is! double receipt of funds according to documents! but in fact – none! but those who provide RRP/PRRP services usually technically correct this nuance.
How does the tax office find out that the certificate was used aub directory by the individual entrepreneur? At a minimum! from a cash (fiscal) check from the RRO/PRRO/cash register reports! OR simply conduct a control purchase as part of the actual inspection.
Therefore! theoretically! it is possible to make the transaction with a gift certificate not a settlement transaction! that is! one that does not issue a fiscal receipt! for example! by using a QR code! but this is already thin ice! so you should be careful here.
