To the attention of business entities that carry out settlement operations in cash and/or non-cash form using RRО/РRRО during the sale of excisable products!

State Tax Service reminds that from January 1, 2023, new codes according to the Ukrainian classification of the foreign economic activity products, introduced by the Law № 2697-IX as of 19.10.2022 "On the Customs tariff of Ukraine", will come into force. Codes of the Ukrainian classification of the foreign economic activity products, approved by the previous Law № 674-IX as of 04.06.2020 "On the Customs tariff of Ukraine" will become invalid from January 1, 2023.

In connection with the above specified, the State Tax Service informs business entities that carry out settlement operations in cash and/or non-cash form using registrars of settlement operations (hereinafter – RRO) or software RRO during the sale of excise products about the need to comply with requirements of Paragraph 11 Article 3 of the Law of Ukraine № 265/95-VR as of 06.07.1995 "On the use of registrars of settlement operations in trade, public catering and services".

Business entities, programming title (name) of each excisable product with an indication of the product subcategory code according to the Ukrainian classification of the foreign economic activity products, should take into account information specified in the accompanying document (tax invoice) of the supplier purchasing such product.

State Tax Service of Ukraine draws attention of taxpayers to the need to reflect all mandatory requisites, including the product subcategory code according to the Ukrainian classification of the foreign economic activity products during the sale of excise products in the RRO/PRRO checks.