Regarding the cancellation of PRRO registration

published 19 October 2022 at 18:16 Chapter: Notifications and clarifications for payers

State Tax Service of Ukraine informs that according to Procedure for registration and usage of PRRO, approved by Order of the Ministry of Finance of Ukraine № 317 as of 07.07.2020, cancellation of PRRO registration is carried out automatically by the fiscal server of the State Tax Service if:

legal entity or individual-entrepreneur is terminated according to the Unified State Register;

economic unit, where PRRO is used, according to the notification on taxation objects of the business entity (notification № 20-OPP), is closed or not operating;

supervisory body has a court decision on the liquidation of business entity due to the bankruptcy;

there is available data regarding the individual-entrepreneur about a death, incapacity;

business entity was deregistered in the supervisory bodies.

According to these requirements, the State Tax Service introduced a module for the automatic cancellation of PPRO registration, by which presence of such grounds is checked once a day, and if they are established, the PPRO registration is automatically canceled.

In order to avoid PRRO cancellation, we draw attention of the PRRO users to the mandatory observance of the following conditions:

in case a change in data of an economic unit in connection with a change in its title, address due to the renaming of streets, other toponymic objects, it is necessary to submit notification № 20-OPP regarding changes of the business entity to the supervisory body, not about its closing/opening;

identifier of taxation object (business unit) is recorded in the supervisory bodies in binding with PRRO. Closing of identifier for the taxation object, which is being closed, is recognized by the module as closing of an economic unit where the PRRO is used, which is the basis for canceling its registration. In this regard, closing/opening of taxation object, for which the PRRO is registered, with assignment of a new identifier to it, requires re-registration of PRRO on the day of assigning a new identifier to such taxation object (economic unit).

It should be noted that in the private part of the Electronic cabinet there is data on the taxpayer's taxation objects, which are registered in the supervisory bodies.

After submitting notification № 20-OPP it is recommended to check whether data on the taxation objects correspond to the data on an economic unit and, in case of discrepancies, resubmit notification № 20-OPP and/or re-register the PRRO.

In case of automatic cancellation of the PRRO registration, the business entity can re-register PRRO for a new economic unit.