Abstract:

Background: At the moment, our country undergoes significant reform, concerning each person. The transition to a new procedure for the use of cash registers is to follow the requirements of modern realities associated with the use of technological progress. Object: Analysis of the use of cash registers by small businesses, the consequences for their economic activities, as well as ways to solve applied problems for taxpayers. The following methods were used in the work: formal-legal, description, generalization. Findings: The main provisions of the new legislation, past and resolved problems were described. As the most vulnerable part of entrepreneurship, small businesses strongly felt the changes brought about by the reform of the use of cash registers. Conclusions: This article discusses applied issues of practical importance for entrepreneurs. The legal collisions of legislation on cash registers, the complexity of the transition to a new order of cash discipline are revealed.