The State Revenue Committee reminds that, in cases stipulated by law, taxpayers are required to ensure the complete and accurate reflection of information about sold goods, performed works, and provided services in cash register receipts.
What Information Should Be Reflected in Cash Register Receipts
Starting from 2022, taxpayers with a sales turnover of 24 million drams or more based on the results of any previous year are required to reflect in cash register receipts the actual name of the sold product and the corresponding ATG AA code, the name of the work performed or service provided and the corresponding code, as well as the quantity and unit of measurement of the purchased product. In the case of public catering services, this requirement also applies to the reflection of the corresponding names of dishes provided within the framework of the actual service rendered.
It is important to remember that taxpayers who are required to apply the specified requirement continue to maintain it in subsequent years, regardless of the turnover size in those years.
What Needs to Be Done
- check the proper entry of the names of goods, works, and services and the corresponding ATG AA codes in cash registers,
- issue cash register receipts in accordance with the requirements established by law.
The Committee urges taxpayers to ensure compliance with the established regulations for cash registers and to adhere to the rules of cash register application to avoid legal liability.
