How settlement books are registered?

Paragraph 1 Chapter 1 Section III of Procedure for registration and maintenance of settlement books, accounting books of settlement operations, approved by Order of the Ministry of Finance of Ukraine as of 14.06.2016 № 547 with changes and amendments (hereinafter – Procedure), stipulates that registration of settlement books is carried out in the controlling body at the registration place of accounting book of settlement operations (abb. KORO).

Number is assigned during registration of settlement books, which consists of fiscal number of the first KORO and ordinal number of such settlement book and letter “k” affixed through a fraction. Letter “c” is added to number of settlement book during registration of settlement book, which consists of the simplified payment receipts.

Paragraph 2 Chapter 1 Section III of Procedure stipulates that settlement book must be bound, consisting of blocks of consecutively numbered settlement receipts or simplified settlement receipts, registration page, series and numbers of receipts of the same type registered by a separate entity should not be repeated within the bit series and numbers.

Form of registration page of settlement book is in Annex 6 to the Procedure.

Settlement book must be fastened by producer using machine method that makes it impossible to remove roots of settlement receipts without violating the control means.

Paragraph 3 Chapter 1 Section III of the Procedure stipulates that in order to register settlement book, the business entity must ensure:

filling in the lines on registration page of settlement book containing title and tax number of the business entity;

absence of receipts with series and repeating numbers according to requirements of Paragraph 2 Chapter 1 Section III of the Procedure;

appropriate filling of registration page, which can be placed on the last sheet with receipts.

For each settlement book submitted for registration, it is necessary to install control means in such way as to prevent unfastening of book without violating integrity of the control means.

Paragraph 4 Chapter 1 Section III of the Procedure provides that registration of the first settlement book in the controlling body takes place simultaneously with registration of KORO for separate business unit or to registrar of settlement operations (abb. RRO); the second and subsequent – on the basis of application for registration of accounting book of settlement operations and / or the settlement book in form № 1-KORO (hereinafter – registration application form № 1-KORO) (identifier J / F1311304) (Annex 3 to the Procedure). Registration date of the first settlement book is the date of KORO’s registration.

Controlling body, in the case of grounds for refusal, defined in paragraph 9 Chapter 1 Section II of the Procedure, refuses to register settlement book and notifies business entity not later than two working days from the date of receipt of registration application № 1-KORO. In the absence of grounds for refusal, the controlling body’s official not later than two working days from the date of receipt of registration application № 1-KORO registers settlement book by entering data in the information and telecommunication system of the State Tax Service (Paragraph 5 Chapter 1 Section III of the Procedure).  

After registration, the business entity fills in the lines of registration page of settlement book (book number, date of registration, title of controlling body, series and number of the first form, number of forms, number of installed control means), after which the settlement book is registered. Number of settlement books registered at the same time is not limited (Paragraph 6 Chapter 1 Section III of the Procedure).

Re-registration of settlement book is carried out the manner prescribed by Paragraph 1 Chapter 2 Section II of the Procedure, in case of KORO’s re-registration by the business entity for a separate business unit or the RRO’s re-registration of (Paragraph 8 f Chapter 1 Section III of the Procedure).

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