Is it possible to switch from 2 to 3 group and not install PRO?

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29.07.2023 20:20 393

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Photo of lorina200215 Lorina Fedan

From 01.01.2022, PRO/program PRO are not applied by taxpayers of the single tax of the first group (clause 296.10 of the PC). Also, PRO/PRRO are not applied in the case of payment by the buyer exclusively to the FOP's current account, except for a card account, since such an operation is not a settlement. That is, the seller provides the buyer with complete bank details for payment — a current account in IBAN format. When making payments in another way - by cash, payment card, etc., the use of PRO/PRRO is mandatory (letter of the VRU Committee dated 12.30.2021 No. 04-32/10-2021/409504).

02.08.2023 11:43

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