Tax Code of Ukraine as of 02.12.2010 № 2755-VI (with amendments) determines that from 01.01.2021 carrying out settlement operations for provided paid health care services, the use of registrars of calculated operations (hereinafter – the RCO) and / or software registrars of calculated operations (hereinafter – the SRCO) is mandatory.
At the same time, Article 9 of the Law of Ukraine “On the Use of Registrars of Calculated Operations in Trade, Catering and Services” as of 06.07.1995 № 265/95-VR (with amendments) stipulates that RCO / SRCO is not used in case of settlement operations for paid health care services in the non-cash form (from account to account) through banking institutions and only through money transfer services or through remote banking systems.
In case if a family doctor, who is registered as a private entrepreneur, receives funds at his / her personal account, the use of RCO is not required.
Communicate with the State Tax Service remotely using the “InfoTAX” service
Video tutorial № 8. How to generate an electronic seal certificate for RCO by legal entity
Video tutorial № 7. How to generate an electronic seal certificate for RCO by individual – entrepreneur
Video tutorial № 6 from the Tax service. Submission of application on obtaining certificate regarding the absence of debt