Order of the Ministry of Finance of Ukraine № 329 as of 08.06.2021 "On approval of amendments to Regulation on the form and content of settlement documents/electronic settlement documents" introduced changes to the form of fiscal cashier’s check for products (services) and fiscal cashier’s check for disbursement of funds and amended them with new required requisite " digital value of barcode of the excise tax mark on alcoholic beverages".
Business entities that carry out retail sales of alcoholic beverages, which according to current legislation are subject to the excise tax mark, have an obligation to reflect digital value of barcode of the excise tax mark (series and number) in fiscal cashier’s checks as of 01.01.2022.
In course of carrying out tax control (during actual audits) by the Tax audit units of the State Tax Service based on the analysis results of settlement documents created by registrars of settlement operations (hereinafter – RRO)/software RRO (including according to data received by the RRO Data accounting system) there have been more cases of non-reflection of mandatory requisite by business entities – digital value of barcode of the excise tax mark on alcoholic beverages in the corresponding column of settlement document (line 9).
Absence of requisites of the excise tax marks in fiscal cashier’s checks formed by RRO and software RRO during the sale of alcoholic beverages leads to the creation of inappropriate settlement documents by business entities, for which such taxpayers may be subject to financial sanctions, provided for in Paragraph 1 Article 17 of the Law of Ukraine № 265/95-VR as of 07.06.1995 "On the use of registrars of settlement operations in trade, public catering and services", in the following amounts:
100 percent of the cost of products (works, services) sold with violations established by this Paragraph – for violations committed for the first time;
150 percent of the cost of products (works, services) sold with violations established by Paragraph – for each subsequent committed violation.
State Tax Service of Ukraine once again draws the taxpayers’ attention to the need to reflect all mandatory requisites, including requisites of excise tax marks (series and number) during the sale of alcoholic beverages, in RRO/PRRO checks.