How to make prior (advance) payment for products (services), sale of products with deferred payment and final settlement through RRO and / or PRRO?

Press service of the State Tax Service of Ukraine, published 09 February 2022 at 10:45 Chapter: Question of the day on usage of Registrars of Settlement Operations / Software version

Paragraph 7 Section III of Procedure for registration and use of registrars of settlement operations (abb. RRO) used for registration of settlement operations for products (services), approved by Order of the Ministry of Finance of Ukraine as of 14.06.2016 № 547 with changes and amendments, stipulates that registration of funds disbursement in case of return of products (refusal of service, acceptance of collateral, payment of winnings in state lotteries and in other cases) or cancellation of erroneously made through RRO settlement amount by registering a negative amount.

At the same time, it is forbidden to register negative amounts through RRO using the “reversal” operation.

Article 2 of the Law of Ukraine as of 06.07.1995 № 265/95-VR “On the use of registrars of settlement operations in trade, catering and services” with changes and amendments (hereinafter – Law № 265) stipulates that settlement operation is acceptance of cash from the buyer, payment cards, payment checks, tokens, etc. at the sales place of products (services), issuance of cash for products returned by the buyer (un-provided service) and in case of bank payment card – settlement document for payment in non-cash form for products (services) by the buyer’s bank or, in case of return of products (refusal of services), execution of settlement documents for transfer of funds to the buyer’s bank.

Sub-paragraphs 1 and 11 Article 3 of the 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 operations with acceptance of cash for its further transfer must:

carry out settlement operations for the full amount of purchase (provision of services) through registered, sealed in the prescribed manner and transferred to the fiscal mode of RRO or through registered by the supervisory authority’s fiscal server software RRO (abb. PRRO) with creation in paper and / or electronic form of relevant settlement documents confirming execution of settlement operations or using duly registered settlement books in cases provided by Law № 265;

carry out settlement operations through RRO and / or PRRO for excisable products using the programming mode indicating the commodity subcategory code according to Ukrainian Classification of Products of Foreign Economic Activity (hereinafter – Ukrainian Classification of the FEA products), name (title) of goods, prices and accounting of their quantity and digital value of the bar code of excise tax stamp (series and number) in the retail sale of alcoholic beverages.

Form and content of settlement document is determined by Regulation on the form and content of settlement documents / electronic settlement documents, approved by Order of the Ministry of Finance of Ukraine as of 21.01.2016 № 13 with changes and amendments (hereinafter – Regulation № 13).

Paragraph 2 Section II of Regulation № 13 determines that the fiscal check must contain such mandatory requisites as indication of the payment form (cash, electronic payment, credit, etc.), amount of funds for this payment form and currency (line 19 of the fiscal check).

Pre-programming is done in two ways:

independently by employees (cashiers) of the business entity, who will then work directly with RRO;

specialists of the service center, with which the business entity has a contract for this RRO’s maintenance.

Settlement operations in case of settlements for prior (advance) payment for products (services) are carried out through RRO with indication of “prepayment for products” in the cash receipt or are carried out through RRO using pre-programming mode “loan repayment” in case of settlements for deferred payment.

The final payment in cash for deferred payment is made through RRO for excisable products using programming mode indicating the product subcategory code according to Ukrainian Classification of the FEA products, name (title) of products, commodity prices and accounting of their quantity, as well as numerical value of the bar code excise tax stamp (series and number) in the retail sale of alcoholic beverages.

At the same time, in the software solutions provided by the State Tax Service on a gratuitous basis, at present do not provide the possibility of making prior (advance) payment for products (services) and sale of products with deferred payment.

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