Regarding possible untimely closing of the shift and formation of daily fiscal reporting checks (daily Z-reports) due to the force majeure (air disturbance, lack of light, etc.)

Press service of the State Tax Service of Ukraine, published 06 April 2023 at 14:28 Chapter: News

Legal basis for use of registrars of settlement operations (abb. RRO) and software RRO in trade, public catering and services are established by the Law of Ukraine № 265/95-VR as of 06.07.1995 "On use of registrars of settlement operations in trade, public catering and services" (hereinafter – Law № 265). Its effect extends to all business entities, their economic units and representatives (authorized individuals) of business entities that carry out settlement operations in cash and/or non-cash form.

Paragraph 9 Article 3 of the Law № 265 stipulates that business entities that carry out settlement operations in cash and/or non-cash form (using electronic payment means, payment checks, tokens, etc.) during the sale of products (provision of services) in trade, public catering and services, as well as operations for accepting cash for execution of payment transaction, are required to create daily fiscal reporting checks in case of settlement operations in paper and/or electronic form RRO (with exception of vending machines for products (services)) or software RRO.

Therefore, current legislation establishes obligation to create daily fiscal reporting checks in case of settlement operations in paper and/or electronic form RRO or software RRO.

Herewith, in case of the force majeure (circumstances of force majeure), such as extraordinary and unavoidable events that objectively make it impossible to fulfill obligations provided for in terms of the contract (agreement, treaty etc.), according to legislative and other regulatory acts, conditions for the onset of liability do not arise.

Given the above specified, please note that in case of an air alert, store employees are required to stop selling products (services) and leave the store (trading hall).

In case that the air alert lasted during a period of time in which economic facility stops its work according to the schedule, such check must be created on the RRO/software RRO not later than the next working day, before the start of settlement operations on such RRO /software RRO.

Similar actions of the business entity can be in case of emergency power outage and the impossibility of creating daily fiscal report check (daily Z-report).