In which cases are the “official deposit” and “official issuance” operations used?

Press service of the State Tax Service of Ukraine, published 28 January 2022 at 11:30 Chapter: News

Paragraph 6 Section III of Procedure of registration and usage of registrars of settlement operations, used for registration of settlement operations for products (services), approved by Order of the Ministry of Finance of Ukraine as of 14.06.2016 № 547” with changes and amendments and Paragraph 9 Section IV of Procedure for 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 stipulate that deposit or issuance of cash from the settlement place must be registered through registrar of settlement operations (abb. RRO) or software RRO (abb. PRRO) using operations “official deposit” and “official issuance”, if such deposit or issuance are not related to carrying out settlement operations, namely:

“official deposit” operation is used to register amount of cash stored at the settlement place at registration time of the first settlement operation, which is carried out after the execution of Z-report;

“official issuance” is used to register amount of cash withdrawn from the settlement place and / or issued to holders of electronic payment means.

Carrying out cash issuance operations to holders of electronic payment means is carried out by business entities using RRO or PRRO in manner determined by the Law of Ukraine as of 06.07.1995 № 265/95-VR “On the use of registrars of settlement operations in trade, public catering and services” with changes and amendments and the normative legal act of the National Bank of Ukraine on conducting cash operations in the national currency in Ukraine.

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