Regarding reflection of requisites of the electronic payment means (payment cards) in settlement documents of RRО/PRRО

From the open information sources and, in particular, from the link on Internet https://www.youtube.com/watch?v=yc-1RTTj3w8 of the State Tax Service it became known about the dubious interpretation of legislative requirements in settlements related to reflection of requisites of the electronic payment means – payment cards in checks, which are formed by registrars of settlement operations/software registrars of settlement operations (hereinafter - RRО/ PRRО) by author of the specified YouTube channel, who positions himself as a consultant to individuals-entrepreneurs.

Taking into account certain information manipulations regarding real legislative requirements, which were voiced at the above specified link, and in order to prevent the increase of groundless social tension associated with introduction of fiscalization of accounts in trade, public catering and services, the State Tax Service informs RRО/PRRО users:

Paragraph 13 of Article 1 of the Law of Ukraine No. 1591-IX dated 30.06.2021 "On payment services" (hereinafter – Law No. 1591) stipulates that electronic payment instrument is a payment instrument implemented on any medium that contains in electronic form data necessary for initiating payment transaction and/or carrying out other transactions defined by contract with the issuer.

Law of Ukraine No. 265/95-VR dated 06.07.1995 "On use of registrars of settlement operations in trade, public catering and services" (hereinafter – Law No. 265) is a special law that applies to cash and non-cash settlements in trade, public catering and services.

Legal basis for use of registrars of settlement operations/software registrars of settlement operations in trade, public catering and services is established by the Law No. 265 and regulatory legal acts adopted for its implementation.

In particular, form and content of settlement document are determined by Regulation on the form and content of settlement documents/electronic settlement documents, approved by Order No. 13 of the Ministry of Finance of Ukraine dated 21.01.2016 (hereinafter – Regulation No. 13).

Paragraph 2 of Section II of Regulation No. 13 defines mandatory requisites that the fiscal check must contain. Please note that Regulation No. 13 equally applies to settlement documents created by the RRO and PRRO.

At the same time, according to Paragraph 4 of Section II of Regulation No. 13, lines 11 to 18 of the fiscal check are filled out in case of use during settlement only with use of electronic payment means (payment card) and payment terminal connected to registrar of settlement operations, regardless of its type (RRO or PRRO) or field of purpose.

Please note that it is fundamentally important that payment services also accept payment instructions from users for payment transactions, using bank (payment) cards, within the scope of providing payment services as a separate type of business activity, and ensure buyer’s order to transfer funds from their account and without using payment terminals.

Taking into account the above specified, in case of making settlements using the acquiring service without use of payment terminal, there are no circumstances accompanying obligation to print lines 11-18 of the fiscal check, and improvement of the RRО/PRRО software and/or the availability of possibility to specify such requisites by manual input method, does not lead to the obligation to print lines 11-18 of the fiscal check creating each settlement document.

We ask the taxpayers to use only official information sources and to contact the State Tax Service for clarifications on issues of making settlements in trade, public catering and services at phones reflected on the links: https://zir.tax.gov.ua/ and https:  https://tax.gov.ua/diyalnist-/podatkoviy-audit/zastosuvannya-rro-prro/fiskalizatsiya-rozrahunkovih-operatsiy/ or in any other way convenient for the taxpayer.