Registration of RRO/PRRO in controlling bodies is one of conditions for compliance with legislation in its usage sphere

Law of Ukraine № 3219-IX as of 30.06.2023 "On amendments to the Tax Code of Ukraine and other laws of Ukraine regarding taxation peculiarities during the martial law" renewed provisions regarding responsibility of business entities for violating requirements of the Law of Ukraine "On use of registrars of settlement operations in trade, public catering and services" (hereinafter – Law), in particular from 01.10.2023 in case that the controlling bodies establish the fact of failure to carry out settlement operations through the RRO/PRRO with a fiscal mode of operation, financial sanctions provided for in Paragraph 17 Article 1 of the Law will be applied.

Condition for compliance with legislation in the use of RRO/PRRO is its registration in the controlling body.

Registration procedures of RRO/PRRO are established by the procedures approved by Order of the Ministry of Finance of Ukraine № 547 as of 14.06.2016 "On approval of registration procedures for registrars of settlement operations and accounting books of settlement operations", registered in the Ministry of Justice of Ukraine on 05.07.2016 under № 918/29048 and can be found here. 

Registration forms of PRRO and instructions for their filling out can be found here. 

State Tax Service offers its free PRRO for use, functionality of which meets legal requirements; acquisition, updating and application do not require costs or special user skills.

PRRO from the State Tax Service, like all other PRRO, is subject to registration in the controlling body.

Download PRRO from the State Tax Service here.