Regarding reflection of data on the excise stamp on alcoholic beverages in the fiscal cashier's check

Order of the Ministry of Finance of Ukraine as of 08.06.2021 № 329 "On approval of Amendments to Regulations on the form and content of settlement documents / electronic settlement documents" (hereinafter - Order №329), which entered into force on 01.07.2021, amended the form of fiscal cashier's check for products (services) and fiscal cashier's check of issuance of funds and amended their new requisite - "digital value of the bar code of excise tax on alcoholic beverages" which is indicated in cases provided by applicable law. 

Order also stipulates that:

- up to 01.10.2021 requirements to the form and content of settlement documents in terms of digital value of the bar code of excise tax on alcoholic beverages do not apply to settlement documents created by registrars of settlement operations, internal software versions of which are included in the State Register of registrars of settlement operations until entry into force of this Order; 

- up to 01.10.2021 registrars of settlement operations, internal software versions of which are included in the State Register of registrars of settlement operations if technically possible must be finalized by their manufacturers (suppliers) according to Article 12 of the Law of Ukraine "On the use of registrars of settlement operations in trade, catering and services" in order to ensure compliance with all requirements for the form and content of settlement documents №329. 

At the same time, currently the settlement procedure, which is defined by Article 3 of the Law of Ukraine "On the use of registrars of settlement operations in trade, catering and services" (hereinafter - the Law №265), does not provide an obligation for business entities to indicate the numerical value of the bar code of excise tax stamp on alcoholic beverages during registration of settlement operations. 

As follows, from 01.10.2021, the tax authorities will not have grounds for applying financial sanctions to such business entities for issuing settlement document without specifying the digital value of the bar code of excise tax on alcoholic beverages.