How to re-register PRRO, including in case of a change in the title or address of business unit where such PRRO is used?Chapter: Question of the day on usage of Registrars of Settlement Operations / Software version

Paragraph 8 Section II of Procedure of registration, maintenance of register and usage of software registrars of settlement operations, approved by Order of the Ministry of Finance of Ukraine as of 23.06.2020 № 317 “On amendments to Order of the Ministry of Finance of Ukraine as of 14.06.2016 № 547” with changes and amendments (hereinafter – Procedure № 317) stipulates that re-registration of software registrar of settlement operations (abb. PRRO) is carried out in case of change of the name (surname, name, patronymic (if any)) or tax number of business entity (without state registration of termination of legal entity or entrepreneurial activity of individual – entrepreneur), title or address of business unit where PRRO is used. Application for registration of software registrars of settlement operations form № 1-PRRO (identifier form J / F 1316604) (Annex 1 to Procedure № 317) (hereinafter – Application) with a mark “Re-registration” is submitted for re-registration.

In this case, Application for changes in the PRRO’s data system is submitted in case of changes in data specified in the Application that do not require re-registration (change of the PRRO’s title, etc.) (Paragraph 9 Section II of Procedure № 317).

Paragraph 10 Section II of Procedure № 317 envisages that re-registration and making changes to the PRRO’s data is carried out in manner and terms established for registration.

Application for re-registration or changes in the PRRO’s data must be submitted by business entity under condition of sending the last fiscal report check and closing the last change on such PRRO according to Section V of Procedure № 317.

Paragraph 11 Section II of Procedure № 317 stipulates that in case of change of location or residence place, inclusion / non-inclusion of business entity in Register of large taxpayers, reorganization of controlling bodies or for other reason, as a result of which the controlling body is changed, in which the business entity is registered as a taxpayer at the main registration place, within two working days after transferring taxpayer to the controlling body at the new registration place by means of the STS’s information and telecommunication system, the PRRO is re-registered to the controlling body at the new main registration place of business entity as a taxpayer.

 

More information is in the “Knowledge Base” of public information and reference resource