Control over procedure for carrying out settlements in the retail fuel trade

Press service of the State Tax Service of Ukraine, published 14 April 2023 at 11:42 Chapter: News

State Tax Service of Ukraine on the ongoing basis conducts analysis of existing risks in activities of business entities that carry out settlements upon the sale of products (provision of services) using registrars of settlement operations (abb. RRO).

Herewith, information is used from various sources, both external (orders of Government and Ministry of Finance, information from regulatory bodies, public organizations, business entities and citizens) and internal (tax reporting, Accounting system of data from registrars of settlement operations, etc.).

One of criteria that is subject to the above specified analysis is compliance by business entities that carry out settlement operations with requirements of Regulation on the form and content of settlement documents/electronic settlement documents, approved by Order of the Ministry of Finance of Ukraine № 13 as of 21.01.2016, registered in the Ministry of Justice of Ukraine on 11.02.2016 under № 220/28350, regarding presence of mandatory requisites in fiscal checks, including indication of the payment form (cash, electronic payment means, on credit, etc.), amount of funds for this payment form and currency of transaction.

Recently, information was received by the State Tax Service that in some cases individual taxpayers who carry out activities in the retail fuel trade at gas stations show notoriously unreliable payment form in their RRO checks, in particular, during payment for fuel in cash, fiscal check showed the non-cash payment form – "card"; "credit"; "fame"; "coupons" etc.

At the same time, please note the need for taxpayers to unconditionally comply with requirements of Paragraphs 1 and 2 Article 3 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".

State Tax Service of Ukraine draws attention, primarily of consumers (buyers) to the need for public control over conduction of settlement operations, in particular, in terms of compliance and reliability of information reflected in fiscal checks, including the payment form.

Taking into account above specified, in order to promptly ensure legal rights and interests of buyers, it is recommended for citizens to inform about such cases in the "StopViolationBot" chatbot of the "Telegram" messenger.