Regarding the need to reflect all mandatory requisites in RRO/PRRO checks

published 21 December 2022 at 15:25 Chapter: Notifications and clarifications for payers

State Tax Service of Ukraine is constantly analyzing financial and economic operations of business entities that carry out retail sales of alcoholic beverages, tobacco products and fuel using RRO/PRRO.

In the course of tax control, violations of requirements regarding the form and content of settlement documents during the sale of excise products are established in the vast majority of cases.

There are cases of sale of excise products without using the programming mode of names (titles) of products with indication of the product subcategory code according to Ukrainian classification of the FEA products and non-reflection/incorrect reflection of the excise tax mark’s requisites in settlement documents created by RRO carrying out settlements during the sale of alcoholic beverages.

It should be noted that business entities are most likely commit violations in terms of non-reflection/incorrect reflection of mandatory requisites of settlement documents, in particular:

reflection in settlement documents carrying out settlements during the sale of excisable products of inaccurate information regarding the code according to Ukrainian classification of the FEA products (reflection of a part of the code according to Ukrainian classification of the FEA products – subgroup, group, etc.);

reflection of codes according to Ukrainian classification of the FEA products in settlement documents using a combination of letters and numbers;

absence of series and number of the excise tax marks in settlement documents during the sale of alcoholic beverages;

incorrect reflection of the excise tax mark’s requisites (series and number) – a combination of letters and symbols that do not belong to the excise tax mark’s requisites, larger/smaller number of numerical and letter designations; letters are reflected without the use of a register.

Such violations make it impossible to generate up-to-date information on the sales volume of fuel and tobacco products, with an aim of fair distribution of excise tax shares on the sale of such products to local self-government budgets, as well as determining the sales volume of alcoholic beverages in order to control full excise tax payment on the retail sale of such products.

In addition, significant fines (financial sanctions) are applied to business entities for violation of settlement procedure.

Taking into account above specified, we draw attention to the need to reflect all mandatory requisites in RRO/PRRO checks, especially regarding the use of excisable product programming mode with indication of the product subcategory code according to Ukrainian classification of the FEA products and reflection of the excise tax mark’s requisites during the sale of alcoholic beverages.