Registration of RRO/PRRO in the controlling bodies is a prerequisite for start of economic activity related to the sale of products/provision of services

Business entities that are subject to the Law of Ukraine "On the use of registrars of settlement operations in trade, public catering and services" are required to register RRO or PRRO in the controlling bodies to carry out settlement transactions in cash and/or non-cash form.

Individuals-entrepreneurs use RRO/PRRО according to requirements of this Law. Individuals-entrepreneurs – single tax payers of Group I do not use RRO/PRRО.

Business entity chooses independently whether to use RRO or PRRO for settlement transactions.

Procedures for RRO/PRRО registration are regulated by relevant procedures approved by Order № 547 of the Ministry of Finance of Ukraine as of 14.06.2016 "On approval of procedures for registration of registrars of settlement operations and accounting books of settlement operations".

These procedures are as simplified as possible, taking into account working specifics of the RRO and PRRO and are carried out on an application basis.

It is possible to submit application to the controlling body for the RRO registration in electronic or paper form, for PRRO registration – exclusively in the electronic form.

Processing of submitted applications is carried out automatically by means of the information and communication system of the State Tax Service. Business entity is notified of the processing result of application, registration of the RRO/PRRO in the Electronic cabinet.

State Tax Service offered business entities free software solution (PRRO) created for registration of settlement operations and adapted for the Android, iOS, Windows and Web operating systems.

This software solution is publicly available on relevant digital platforms (download it here). 

Versions of the PRRO software from the State Tax Service are being updated. Find out about this and other issues related to registration and functioning of the PRRO from the State Tax Service, work of the API fiscal server of the State Tax Service, here. 

Business entity’s choice regarding its use of free, commercial or own PRRO or RRО in its economic activity is not limited.

Transition from use of the RRO to use of the PRRO or vice versa is carried out through procedure of registration cancellation and registration of the corresponding RRO or PRRO.