Regarding correct indication of the product title in fiscal check upon the sale of used technically complex household products

Press service of the State Tax Service of Ukraine, published 09 May 2023 at 14:10 Chapter: News

Business entities that sale components of used technically complex household products (portable personal computer, including a display, keyboard and pointing device, rechargeable batteries, laptop) and faced with difficulties in keeping accounting and correctly naming them, the State the tax service of Ukraine recommends following this approach.

Paragraph 12 Article 3 of the Law of Ukraine № 265/95-VR as of 06.07.1995 "On the use of registrars of settlement operations in of trade, public catering and services" stipulates that business entities are obliged to keep inventory accounting according to procedure established by the law, to sell only those products reflected in such accounting.

Procedure and form of inventory accounting for individuals-entrepreneurs, including single tax payers, are established by the central executive body, which ensures formation and implementation of state financial policy.

Herewith, the business entity is obliged to provide documents to the controlling bodies (in paper or electronic form) confirming inventory accounting and its origin (in particular, but not exclusively, documents regarding inventory accounting, documents on receipt of products from of other business entities and/or documents for the internal movement of products), which at the audit time are at the sales place (business object).

Such requirements do not apply to individuals-entrepreneurs who are single tax payers and are not registered as the value added tax payers (except for those involved in sale of technically complex household products that are subject to warranty repair, as well as medicines and medical devices, jewelry and household items made of precious metals, precious stones, precious stones of organic formation and semi-precious stones).

Form and content of settlement documents is determined by 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 21.07.2016  with changes and amendments, registered in the Ministry of Justice of Ukraine on 11.02.2016 under № 220/28350 (hereinafter – Regulation).

Section II of Regulation stipulates that upon the sale of products (services), the product title (service) is a mandatory requisite of the check.

Therefore, fiscal cashier check for products (services) is recognized as appropriate (in part of identification of products) if the product title (service) is indicated in it.

Each model and modification of computer equipment has the main parts and components of computer (components) and technical documentation for such equipment clearly indicates title and characteristics of each of them.

Some of the components are technically complex devices, and accordingly, sale of such components requires inventory accounting at the sales place of all products and, accordingly, creation of documents by the business entity in manner prescribed by the law (Clause 1 Paragraph 44.1 and Clause 1 Paragraph 177.10 of the Tax Code of Ukraine № 2755-VI as of 02.12.2010), which will testify to the origin of such products.

As follows, the product title in the fiscal check of RRО/PRRO should be indicated in such a way that two conditions are fulfilled simultaneously: title should reflect consumer characteristics of the product and unambiguously identify product or service in the business entity’s document flow.