Regarding fiscalization of vending machines

Nowadays, in Ukraine, vending machines have become integral part of everyday life and business, they provide opportunity to purchase products and services quickly and without queues.

However, owners of vending machines must take into account all obligations established by the law regarding conduction of such business activities.

Article 2 of the Law of Ukraine "On the use of registrars of settlement operations in trade, public catering and services" (hereinafter – Law № 265) stipulates that vending machine for sale of products (services) is registrar of settlement operations, which automatically issues (provides) products (services) for cash or with use of payment cards, tokens, etc., and ensures appropriate accounting of their quantity and value and creates control tape in the electronic form.

To date, the State register of registrars of settlement operations contains several RRO models (built-in electronic control and cash registers) from various manufacturers, for which the application scope is provided –  use in vending machines for products (services).

Please note that integration of software registrars of settlement operations and automatic product sales has been suggested (presented) on the Ukrainian market since 2021.

According to results of working meetings of the State Tax Service with business representatives in vending machines sphere regarding the need to use properly registered RRO/PRRO on vending equipment, held in 2023, by business entities that carry out activities in product sale and provision of services using vending equipment by the beginning of 2024, only about 2 thousand RRO/PRRO were registered.

At the same time, after measures were taken by authorities of the State Tax Service during the 1st quarter of 2024, there was an increase in the number of fiscalized vending machines for sale of products (services) by taxpayers involved in sale of products (services), and as of June 1, 2024, their number already amounts to more than 6 thousand RRО /PRRO.

In connection with above specified, the State Tax Service draws attention of all taxpayers that voluntary compliance with legislative requirements in trade, public catering and services, in particular the Law № 265, will not only save business entities from audits and additional expenses in the form of fines (financial sanctions), and is obligation of every conscious citizen with aim of proper and timely state funding of military and social areas.