Since January 1, 2021, the use of registrars of settlement operations becomes mandatory for individual entrepreneurs, who pay a unified tax and carry out following activities::

• sale of  goods (services) via the Internet;
• provision of paid health services;
• sale of of jewelry and household products made of precious metals, precious stones, precious stones of organogenic formation and semi-precious stones;
• retail sale of second-hand goods in stores (NACE group 47.79);
• restaurants, cafes, fast food restaurants, if such activity differs from that which is defined by item 11 of Art. 9 of the Law № 265/95
•  travel agencies, tour operators;
• hotels and similar temporary accommodation facilities (NACE group 55.10);
• sale of textiles (except sales for cash in the markets), parts and accessories for vehicles in accordance with the list approved by the Cabinet of Ministers of Ukraine..

IMPORTANT!!! that  since April 1, 2021 the  use of registrars of settlement operations  becomes obligatory for all individual entrepreneurs who pay a unified tax of  2, 3,4 group, regardless of the amount of the income  that is  received.