What goods are subject to mandatory accounting during trade?

Business entities that carry out settlement transactions in cash and/or in non-cash form (using electronic means of payment, payment checks, tokens, etc.) when selling goods (providing services) in the field of trade, public catering and services are obliged keep inventory records in accordance with the law, sell only those goods (services) reflected in such records.

In addition, during the inspection, the business entity is obliged to provide the controlling authorities with documents that confirm the accounting and origin of the goods that are at the point of sale at the time of the inspection.

Such requirements do not apply to natural persons - entrepreneurs who are single tax payers, except for:

• are VAT payers;

• carry out activities for the sale of technically complex household goods that are subject to warranty repair;

• sell medicines and medical products;

• sell jewelry and household products made of precious metals.