Regarding reflection of requisites of electronic payment means (payment cards) in the RRO/PRRO settlement documents

Legislative requirements in settlement sphere are related, in particular, to reflection of requisites of electronic payment means – payment cards in checks, which are formed by registrars of settlement operations (abb. RRO)/software registrars of settlement operations (abb. PRRO).

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

Law of Ukraine № 265/95-VR as of 06.07.1995 "On use of registrars of settlement operations in trade, public catering and services" (hereinafter – Law № 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 and/or software registrars of settlement operations (hereinafter – RRO/PRRO) in trade, public catering and services are established by the Law № 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 № 13 of the Ministry of Finance of Ukraine as of 21.01.2016 (hereinafter – Regulation № 13).

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

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

Please note that legislation does not establish obligation to connect or combine RRO/PRRO and POS terminals.

It should be noted 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 order of the buyer to transfer funds from their account and without using payment terminals.

Taking into account above specified, we inform that in case of making settlements using the acquiring service without using 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 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.

Taxpayers are asked to use official information sources and apply for clarifications on issues of making settlements in trade, public catering and services to the State Tax Service by phone numbers reflected on links: https://zir.tax.gov.ua/ and https://tax.gov.ua/diyalnist-/podatkoviy-audit/zastosuvannya-rro-prro/fiskalizatsiya-rozrahunkovih-operatsiy/ or in any other way convenient for the taxpayer.