Regarding changes to the State register of registrars of settlement operations

Press service of the State Tax Service of Ukraine, published 18 October 2022 at 11:57 Chapter: News

In connection with receipt by the State Tax Service of numerous appeals from manufacturers, suppliers and users of classic cash register equipment, after entering into the State register of registrars of settlement operations notes regarding the separate versions of internal software of registrars of settlement operations (hereinafter – RRO), the State Tax Service informs the following.

Main message of the adopted changes is to inform retail business entities about the impracticality of further use of such RRO and to warn them about possible purchase of inappropriate cash register equipment.

In order for RRO users to understand reasons for making such changes, it should be noted that the Regulation on the State register of registrars of settlement operations, approved by Resolution of the CMU № 1315 as of 29.08.2002 (as amended), adopted in compliance with requirements of Article 12 of the Law of Ukraine "On usage of RRO in trade, public catering and services" № 265/95-VR as of 07.06.1995 (hereinafter - Law № 265) and with the purpose of:

use in Ukraine of serially produced RRO that meet established requirements and have passed state certification - as information for taxpayers;

decommissioning of RRO that do not meet requirements of regulatory documents - as information for controlling authorities.

Business entities that carry out retail sales of alcoholic beverages are also required to reflect digital value of the barcode of the excise tax stamp (series and number) on fiscal checks from 01.01.2022.

Absence of requisites of the excise tax stamps in fiscal cashier's check formed by RRO and PRRO, during the sale of alcoholic beverages leads to the formation of inappropriate settlement documents for which financial sanctions may be applied to business entities according to requirements of Paragraph 1 Article 17 of Law № 265.

According to the minutes of meeting of the Technical Commission № 55 as of 22.12.2021, the State register of registrars of settlement operations contains a number of models of RRO that are unable to fulfill requirements of the Law № 265, therefore amendments to the State register of registrars of settlement operations were made by Order of the State Tax Service № 489 as of 028.07.2022 (hereinafter - Order № 489) became a forced decision.

At the same time, the State Tax Service emphasizes that changes introduced by Order № 489 to the State register of registrars of settlement operations:

do not change sphere of RRO’s usage;

cannot cause a violation of the taxpayer's right to use RRO, within the scope of purpose confirmed by tests of cash register equipment, even without taking into account additional information introduced by Order № 489, as a safeguard against violations of direct legislation by business entities;

do not create conditions for canceling registration of RRO that are already in operation;

cannot be a reason for the State Tax Service’s departments to refuse the possibility of obtaining licenses for the sale of alcoholic beverages to taxpayers, who use RRO, software versions of which received additional marks after adoption of Order № 489.

Herewith, in case of ensuring reflection of all necessary requisites of settlement documents, including series and number of the excise tax stamps, use of RRO in itself, regarding which the State register of registrars of settlement operations contains certain reservations or notes, cannot be a reason for imposition of a fine (financial sanctions).