Regarding usage specifics of RRO and/or PRRO upon the provision of services, provided that payments for them are made exclusively using remote banking systems and/or money transfer services

State Tax Service continues to inform taxpayers about current issues regarding usage specifics of registrars of settlement operations and/or its software version (hereinafter – RRO/PRRO) in trade, public catering and services, in connection with which the following is reported.

Paragraph 14 of Article 9 of 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" (hereinafter – Law № 265) stipulates that RRО/PRRО and settlement books are not used upon payments for services, if such payments are made exclusively using remote banking systems and/or money transfer services.

Therefore, business entities that do not accept payment for provided services in cash and/or do not accept payment in non-cash form, using electronic payment means (payment cards), tokens, coupons, etc. – are exempted from mandatory use of RRO/PRRO accepting payment for services.

Please note that although the right to not use RRO/PRRO, established by Paragraph 14 of Article 9 of Law № 265, cannot be used by the business entity upon the product sale, the business entity does not lose this right, even in case of product sale, in case of accepting payment for provided services exclusively using remote banking systems and/or money transfer services.  

As follows, in case of product sale and provision of services simultaneously, provided that payment is accepted for services, exclusively using remote banking systems and/or money transfer services, business entities have a right not to use RRO/PRRO, taking into account Paragraph 14 of Article 9 of the Law № 265.