What is procedure and term of PRRO registration?

Press service of the State Tax Service of Ukraine, published 08 February 2022 at 10:48 Chapter: Question of the day on usage of Registrars of Settlement Operations / Software version

Usage of software registrars of settlement operations (abb. PRRO) is regulated by Procedure for 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) developed according to Article 7 of the Law of Ukraine as of 06.07.1995 № 265/95-VR “On usage of registrars of settlement operations in trade, public catering and services” with changes and amendments.

Paragraph 2 Section II of Procedure № 317 stipulates that the fiscal number is automatically generated and assigned to each PRRO during registration by fiscal server of the State Tax Service (hereinafter – fiscal server).

PRRO’s fiscal number is a unique numerical serial number of registration entry in the Register of software registrars of settlement operations, according to its formation algorithm.

PRRO’s fiscal number does not change in case of its re-registration or making changes to the PRRO’s data and stored by it until the registration cancellation date.

Paragraph 3 Section II of Procedure № 317 stipulates that for registration of software registrars of settlement operations (abb. PRRO) the Application for registration of software registrars of settlement operations in the form № 1-PRRO (further – Registration application form № 1-PRRO) is compiled according to identifier of the form J / F 1316604 (Annex 1 to Procedure). Application in electronic form in compliance with the laws on electronic document management sphere and use of electronic documents is submitted to the fiscal server by means of the E-cabinet (portal solution for users or software interface (API)) or telecommunications.

Application must contain local number assigned to PRRO by the business entity. Local PRRO’s number is numeric and unique among numbers assigned by the business entity in an arbitrary manner to PRRO for its registration and use in the relevant business unit.

Local PRRO’s number is saved for it until the date of its registration cancellation.

Fiscal server carries out automated processing of Registration application form № 1-PRRO, as a result of which the PRRO is registered or registration refusal is formed.

Information about processing results of the Registration application form № 1-PRRO is provided or sent to business entity by means of the Electronic Cabinet or by telecommunications means:

on the day of receipt of Registration application form № 1-PRRO, if the Registration application form № 1-PRRO was received not later than 16.00 of the working day (operational day);

not later than the next working day, if Registration application form № 1-PRRO was received after 16.00 of the working day (operational day).

Such information is sent in the form of receipt – electronic message formed in the format approved by law by the supervisory authority’s software regarding results of identification, processing of electronic documents (hereinafter – receipt) (Paragraph 4 Section II of Procedure № 317) .

If there are no grounds for registration refusal, the PRRO is registered by assigning fiscal server software to its fiscal number with data entry in the Register of PRRO.

PRRO’s registration date is the date of PRRO’s formation of the fiscal number.

Business entity receives information about the PRRO’s registration in a receipt with indication of its fiscal number assigned during registration (Paragraph 5 Section II of Procedure № 317).

If there are grounds for the PRRO’s registration refusal, the fiscal server forms notification on the refusal to register PRRO indicating grounds for such refusal (Paragraph 6 Section II of Procedure № 317).

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