Is it mandatory for the FOP to keep financial documents?

Depending on the form in which the FOP receives income (cash or non-cash), the form of the primary (financial) documents confirming the receipt of income will depend.

If the income is received in non-cash form - the funds were received on a current account - the primary document will be a statement from a financial or non-financial institution in which the FOP has a business account.

If the income is received in cash, starting from January 1, 2022, in the FOP of the second and third groups, a fiscal check of the PRO, a copy of which is stored in the control tape, will be a confirmation document of receipt of income.

Payers of the single tax of the first group are allowed to work without PRO. They can have a copy of the sales receipt as a confirmation document - in the case of activities in the field of trade. Receipts or acts on the provision of services (performance of works) are required in case of provision of services. Although the norms of the current legislation do not require him to issue documents in duplicate.

Despite the fact that taxpayers of the single tax mainly keep only records of income, the tax authority during the inspection requires the presence of primary documents that confirm not only the income received, but also the expenses incurred.