State Tax Service establishes product sale via Internet without use of RRO/PRRO

State Tax Service of Ukraine reminds that legal basis for use of registrars of settlement operations and its software version (abb. RRO/PRRO) in trade, public catering and services is determined by the Law of Ukraine № 265/95-VR as of 06.07.1995 "On use of registrars of settlement operations in trade, public catering and services" with changes (hereinafter – Law № 265).

Business entities that carry out settlement operations in cash and/or non-cash form (using electronic payment means, payment checks, tokens, etc.) upon the product sale (provision of services) in trade, public catering and services are obliged to, in particular, to carry out settlement operations for the full amount of purchase (provision of service) through registered, sealed in the prescribed manner and transferred to the fiscal mode of operation registrars of settlement operations or through software RRO registered by fiscal server of the controlling body with creation in paper and/or electronic form of the corresponding settlement documents confirming execution of settlement operations, or in cases provided for by the Law № 265 with use of settlement books registered in the prescribed manner.

Territorial bodies of the State Tax Service constantly monitor and analyze information posted on accessible websites, Internet sites and platforms, and establish violation facts of requirements of settlement procedure by business entities upon the product sale via the Internet.

Also, the above specified information is received through the chatbot "StopViolationBot" of the State Tax Service, Contact Center of the Information and Reference Department of the State Tax Service and other types of communication.

During actual audits in October 2023, territorial bodies of the State Tax Service established violations of settlement procedure committed by business entities on the Internet, in particular, product sale without use of the RRО/PRRО and without issuing settlement document confirming the fact of settlement operation. Example:

1) https://mk.tax.gov.ua/media-ark/news-ark/722680.html;

2) https://ukraine-inform.com/news-derzhava-rehiony-ukrayiny/130806-podatk-vc-vikrili-porushennya-poryadku-provedennya-rozrahunk-v-pri-prodazhu-tovar-v-cherez-nternet.html;

3) https://tr.tax.gov.ua/media-ark/news-ark/722689.html;

4) https://www.facebook.com/100064869157017/posts/pfbid0K9oybxqQkTH6NhQHzouBpJu2h8rHvQfyyDY96Uv8vcqEiL4SsuzQwg6ztVJodLw4l/?;

5) https://dp.tax.gov.ua/media-ark/news-ark/722138.html;

6) https://dp.tax.gov.ua/media-ark/news-ark/722842.html;

7) https://dp.tax.gov.ua/media-ark/news-ark/722836.html;

8) https://m.facebook.com/story.php?story_fbid=pfbid0QG6d9oRyRG2Yqy7CdGodbM1dP8FiDmmni22SKRyfHunMWb5rJDSKhma7cozxL3qkl&id=100068927960570;

9) https://ukraine-inform.com/news-derzhava-rehiony-ukrayiny/130779-vstanovleno-fakt-real-zac-tovar-v-cherez-merezhu-nternet-bez-vidach-rozrahunkovih-dokument-v.html;

10) https://m.facebook.com/story.php?story_fbid=pfbid09ooMseojaFLnqdu7hsQ7ZMnCwNgmtbGtdYZa3yN8XjggcUfP1RfEPoPmSt8gMMHgl&id=100069021646121&sfnsn=mo.

State Tax Service emphasizes that compliance with legislative requirements, directly or indirectly related to replenishment of the state treasury, is honorable and uncompromising duty of every taxpayer of our state!

In addition, issuance of the RRO/PRRO checks is opportunity for buyers of products to protect their consumers’ rights.

State Tax Service hopes for a high level of legal awareness of business entities and proper and conscientious performance of duties by taxpayers of Ukraine.