In what period and in which cases do business entities submit a “Report on the use of accounting books of settlement operations (settlement books)” in form № ZVR-1?

Paragraph 7 Article 3 of the Law of Ukraine as of 06.07.1995 № 265/95-VR “On use of registrars of settlement operations in trade, public catering and services” with changes and amendments (hereinafter – Law № 265) stipulates that business entities that carry out settlement operations in cash and / or non-cash form (using electronic payment means, payment checks, tokens, etc.) during the sale of products (services) in trade, public catering and services, as well as cash acceptance for further transfer are obliged to submit reports to the controlling bodies related to the use of registrar of settlement operations (abb. RRO) and settlement books not later than the 15th day of the reporting month if this Paragraph does not provide for submission of information about wired or wireless communication channels.

Article 5 of the Law№ 265 determines that for a period of the RRO’s failure, as well as its repair or in case of temporary (not more than 7 working days) power outage, the settlement operations are carried out using accounting book of settlement operations (abb. KORO) and settlement books or using properly registered backup RRO.

For the software RRO’s failure period (hereinafter – PRRO), the settlement operations are not carried out until the troubleshooting.

Usage of PRRO in a period of its miscommunication with the controlling body’s fiscal server without the range of fiscal numbers generated by the controlling body’s fiscal server is prohibited.

In case of failure of RRO and / or PRRO used for registration of foreign exchange operations in cash, the lack of communication between PRRO and the controlling body’s fiscal server, accounting for operations in foreign currency in cash and formation of settlement documents are carried out according to procedure established by the National Bank of Ukraine.

Paragraph 1 Chapter 1 Section II of Procedure for registration and maintenance of settlement books, accounting books of settlement operations, approved by Order of the Ministry of Finance of Ukraine as of 14.06.2016 № 547 with changes and amendments (hereinafter – Procedure № 547) stipulates that business entities that carry out settlement operations in cash and / or non-cash form (using payment cards, payment checks, tokens, etc.) during the sale of products (services) in trade, public catering and services, except for business entities, that according to decisions approved by their own administrative documents, stating that in case of the RRO’s failure or power outage, should not carry out settlement operations until the proper connection of backup RRO or electricity inclusion. They also must register KORO.

Herewith, Paragraph 6 Chapter 4 Section II of Procedure № 547 determines that usage of KORO registered in the RRO provides for entry of records on the basis of settlement receipts in case of the RRO’s failure or power outage.

KORO is registered for each RRO or for a separate business unit, if settlements can be made without the RRO’s usage in according to the law (Paragraph 3 Chapter 1 Section II of Procedure № 547).

Resolution of the Cabinet of Ministers of Ukraine as of 23.08.2000 № 1336 “On ensuring implementation of Article 10 of the Law of Ukraine “On use of registrars of settlement operations in trade, public catering and services” with changes and amendments approved the List of certain forms and conditions of trade, public catering and services, which allows to carry out settlement operations without usage of registrars of settlement operations with usage of settlement books and KORO.

Paragraph 3 of Procedure for submitting reports related to the use of accounting books of settlement operations (settlement books) (hereinafter – Procedure), approved by Order of the Ministry of Finance of Ukraine as of 21.01.2016 № 13 “On approval of Regulations on the form and content of settlement documents / electronic settlement documents, Procedure for submitting reports related to usage of accounting book of settlement operations (settlement books), Form № ZVR-1 of Report on the use of accounting books of settlement operations (settlement books)” (hereinafter – Order № 13) stipulates that reporting related to usage of KORO (settlement books) is submitted by business entity in the form № ZVR-1 (hereinafter – Report in the form № ZVR-1), approved by Order № 13 for all KORO registered in business unit, which are recorded with settlement books in cases specified by the Law № 265.

Reporting related to usage of settlement receipts is submitted as a part of Report in the form № ZVR-1 and Note on used settlement books to the STS’s body at the registration place of settlement book within the time limits specified by applicable law. When submitting reports, it is not necessary to provide CSR or RC at the same time (items 4, 5 of the Procedure). It is not necessary to provide KORO or settlement book at the same time of submitting reporting (Paragraphs 4 and 5 of Procedure).

Given above specified, the business entities shall submit Report in the form № ZVR-1 to the controlling bodies not later than the 15th day of the month following the reporting month in case of usage of:

KORO registered for a separate business unit, which are recorded with the settlement books (if settlements can be made without the RRO’s usage according to the law);

KORO registered in RRO for a period of the RRO’s failure or in case of temporary power outage.

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