Regarding reflection of all mandatory requisites in the RRO/PRRO checks

State Tax Service of Ukraine on an ongoing basis conducts analysis of financial and economic operations of business entities that carry out retail sales of alcoholic beverages and tobacco products using registrars of settlement operations (hereinafter - RRO), software registrars of settlement operations (hereinafter - PRRO).

In the course of tax control based on the analysis results of settlement documents carried out through the RRO/PRRO of the specified business entities, in many cases, it was detected that codes according to Ukrainian classification of the FEA products related to alcoholic beverages and tobacco products were not reflected in the corresponding columns of settlement documents.

Due to the constant attention of the State Tax Service to such business entities, the number of cases of inappropriate settlement documents has significantly decreased.

It should be noted that according to the norms of current legislation, the product subcategory code according to Ukrainian classification of the FEA products is a mandatory requisite and the only unified identifier of products, which is reflected in settlement documents created by the RRO when conducting settlement operations for the sale of products (including alcohol beverages and tobacco products).

Failure by business entities to reflect the code according to Ukrainian classification of the FEA products in the RRO checks leads to the application of financial sanction to such business entity in the amount of three hundred non-taxable minimum incomes of citizens (Paragraph 7 Article 13 of Law № 265).

Given the above specified, the State Tax Service of Ukraine once again draws attention to the need to reflect all mandatory requisites in the RRO/PRRO checks, especially regarding the use of excisable products programming mode with indication of the product subcategory code according to Ukrainian classification of the FEA products and reflection of requisites of the excise tax stamps during the sale of alcoholic beverages.