What information is indicated in column “Identifier of taxation object” of Section III of Registration application form № 1-PRRO, if the business entity operates in a predetermined place (trade and / or provision of services)?

Press service of the State Tax Service of Ukraine, published 11 January 2022 at 15:11 Chapter: News

Paragraph 63.3 Article 63 of the Tax Code of Ukraine as of 02.12.2010 № 2755-VI with changes and amendments (hereinafter – TCU) stipulates that the taxpayer is obliged to register at relevant controlling body at the main and non-main registration place, to report about all taxation objects and objects related to taxation to controlling bodies at the main registration place according to Procedure of taxpayers’ accounting, approved by Order of the Ministry of Finance of Ukraine as of 09.12.2011 № 1588 with changes and amendments (hereinafter – Procedure № 1588) by submitting a notification on taxation objects or objects related to taxation or through which activities are carried out in the form № 20-OPP (hereinafter – Notification form 20-OPP).

Paragraph 3 Section II of Procedure of registration, maintenance of register and usage of software registrars of settlement operations, approved by Order of the Ministry of Finance of Ukraine as of 23.06.2020 № 317 “On amendments to Order of the Ministry of Finance of Ukraine as of 14.06.2016 № 547” with changes and amendments (hereinafter – Procedure № 317) stipulates that for registration of software registrars of settlement operations (abb. PRRO) the Application for registration of software registrars of settlement operations in the form № 1-PRRO (further – Registration application form № 1-PRRO) is compiled according to identifier of the form J / F 1316604 (Annex 1 to Procedure). Application in electronic form in compliance with the laws on electronic document management sphere and use of electronic documents is submitted to the fiscal server by means of the E-cabinet (portal solution for users or software interface (API)) or telecommunications.

Application shall indicate local number assigned to PRRO by the business entity. Local PRRO’s number is numeric and unique among numbers assigned by the business entity in an arbitrary manner to PRRO for its registration and use in the relevant business unit.

Local PRRO’s number is saved for it until the date of its registration cancellation.

Registration application form № 1-PRRO contains column “Identifier of taxation object”, which is filled in according to the Notification form 20-OPP.

If at the time of submission of Registration application form № 1-PRRO there were changes in relation to taxation object, for which as the business entity registered PRRO, the business entity, guided by Paragraph 8.5 Section VIII of Order № 1588, submits the Notification form 20-OPP with changes and after submits Registration application form № 1-PRRO. 

As follows, business entity registering PRRO in column “Identifier of taxation object” of Section III of Registration application form № 1-PRRO indicates information about the business unit where PRRO will be used, about which the business entity notifies controlling body according to requirements of Paragraph 63.3 Article 63 of the TCU.

If the place of residence of individual-entrepreneur is a place where entrepreneurial activity is carried out or it is connected with entrepreneurial activity, then such individual--entrepreneur must submit the Notification form 20-OPP, notifying about the residence place as taxation object, after which PRRO can be registered for such object.

More information is in the “Knowledge Base” of public information and reference resource