Is it allowed to use software registrars of settlement operations during the fuel sale?

State Tax Service informs that Paragraph 1 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" (hereinafter – Law № 265) stipulates that business entities that carry out settlement operations in cash and/or non-cash form (using electronic payment means, payment checks, tokens, etc.) during the sale of products (provision of services) in trade, public catering and services, as well as acceptance operations of cash for payment operation are obliged to:

carry out settlement operations for the full amount of a purchase (provision of service) through registrars of settlement operations registered, sealed in the prescribed manner and transferred to the fiscal mode of operation or through software registrars of settlement operations registered by the fiscal server of the controlling body with creation in a paper and/or electronic form of relevant settlement documents confirming execution of settlement operations or in cases provided for by this Law, with use of settlement books registered in the prescribed manner.

Along with this, according to Clause 2 of Paragraph 1 Article 3 of the Law № 265 (in edition of the Law of Ukraine № 1017-IX as of 01.12.2020), use of software registrars of settlement operations in the wholesale and/or retail fuel sale is prohibited.

It should be noted that the term "fuel" is given in the Tax Code of Ukraine (hereinafter – Code) – petroleum products, liquefied gas, alternative motor fuel, mixed motor fuel, substances used as components of motor fuels, other products specified in Sub-paragraph 215.3.4 Paragraph 215.3 Article 215 of this Code (Sub-paragraph 14.1.141¹ Paragraph 14.1 Article 14 of the Code).