Regarding requirements for reflection of mandatory requisites in fiscal checks

State Tax Service constantly conducts analysis of existing risks in activities of business entities that carry out settlement operations selling products (providing services) with use of registrars of settlement operations (hereinafter abb. RRO), software registrars of settlement operations (hereinafter abb. PRRO).

One of the criteria that is subject to such analysis is compliance of business entities that conduct settlement operations with requirements of Regulation on the form and content of settlement documents/electronic settlement documents (hereinafter – Regulation), approved by Order № 13 as of 21.01.2016 of the Ministry of Finance of Ukraine, registered in the Ministry of Justice of Ukraine on 11.02.2016 under № 220/28350, in terms of presence of mandatory requisites in fiscal checks, including reflection of digital value of the barcode of excise tax mark on alcoholic beverages, in case of their retail sale and codes according to Ukrainian classification of foreign economic activity products for excisable products.

It should be noted that during implementation of tax control and processing tax risks during 2022, the Tax audit units of the State Tax Service of Ukraine established violations of order of settlement operations in the retail sale of alcoholic beverages, which consisted in the non-compliance by business entities with requirements of Regulation, namely: absence of (incorrect reflection) in fiscal checks of mandatory requisites of digital value of the barcode of excise tax mark on alcoholic beverages in case of their retail sale.

Taxpayers and service centers please note the need for correct and complete reflection (in the appropriate lines and/or tags) in fiscal checks of RRО/PRRO of all mandatory requisites, including requisites of excise tax marks (series and number) during retail sales of alcoholic beverages.