What is the procedure for depositing change coins in RRO and / or PRRO?

Press service of the State Tax Service of Ukraine, published 03 February 2022 at 17:10 Chapter: News

Paragraph 22 Section II of Regulation on conducting cash operations in the national currency in Ukraine, approved by Resolution of Board of the National Bank of Ukraine as of 29.12.2017 № 148 with changes and amendments, stipulates that business entities are obliged not to issue worn-out banknotes / coins in case of receiving such banknotes / coins from consumers for payment for products (goods, works, services) and to hand them over with cash proceeds (cash) to servicing banks. Business entities must ensure the availability of banknotes, circulation and / or change coins at the cash desk for issuance of coins (except for those denominations of coins (banknotes), minting and issuance / additional issuance of which have been terminated by the National Bank of Ukraine (hereinafter – NBU)), taking into account loyalty bonus programs and / or the availability of devices for accepting coins. If the NBU decides to stop minting and issuing / additional issuance of certain denominations of certain coins, the business entities are obliged to round off the total purchase amount in manner prescribed by the normative – legal act of the NBU on matters governing circulation of small denomination coins.

Paragraph 6 Section III of Procedure for 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 (hereinafter – Procedure), stipulates that deposits or disbursements of cash from the settlement place must be registered through registrar of settlement operations (abb. RRO) using “official deposit” and “official issuance”, if such deposits or disbursements are not related to settlement operations, in particular, operation “official deposit” 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 execution of Z-report.

Cash disbursement not related to settlements is not made through RRO, if such disbursement is made after the execution of Z-report before registration of the first settlement operation and (or) before the execution of “official deposit” operation.

That is, the change coins received from entity’s cash register or stored at the settlement place of RRO and / or PRRO (software RRO) from the previous day, should be made through RRO and / or PRRO by forming a “Service deposit” check.

Payment confirmation of the relevant amount in RRO and / or PRRO, as change coins is a fiscal report check (Z-report), which reflects information about the “official deposit” operation.

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