Regarding the formation of fiscal checks during the absence of communication between the RRO and the information processing server

In connection with updating issue of timely formation of fiscal checks (Z - reports) during the absence of communication between the registrar of settlement operations (abb. RRO) and the information processing server (absence of electricity supply, Internet), the State Tax Service informs the following.

Sub-paragraph 3.1.2 Paragraph 3.1 Section III of Requirements for creation of a control tape in the electronic form in the registrar of settlement operations and data transmission modems, approved by Order of the Ministry of Finance of Ukraine № 1057 as of  08.10.2012, stipulates that the RRO must, in particular, ensure the accumulation of control and reporting information in case that it is impossible to transfer it due to a violation of connection with the information processing server for any reason and automatic transfer of accumulated information to the information processing server after the connection is restored. Settlement operations are also blocked in case that it is impossible to transfer control and reporting information to the information processing server within 72 hours.

Paragraph 9 of Requirements for the implementation of fiscal functions of the RRO for various fields of application, approved by Resolution of the Cabinet of Ministers of Ukraine № 199 as of 18.02.2002, provides that blocking of functioning of registrar’s functions is removed after the removal of a cause of its occurrence.

That is, blocking of the RRO occurs in case of the impossibility of transferring control and reporting information to the information processing server (absence of power supply, Internet) not earlier than after 72 hours.

At the same time, after the restoration of this possibility, the RRO is unlocked and the accumulated information is transferred to the server automatically.