To the attention of business entities that sell fuel using registrars of settlement operations

Press service of the State Tax Service of Ukraine, published 11 July 2023 at 10:04 Chapter: News

State Tax Service of Ukraine informs that according to Clause 1 of Paragraph 82 Sub-section 2 Section XX of the Tax Code of Ukraine, taking into account changes made by the Law of Ukraine No. 2618-IX as of 21.09.2022 "On amendments to Section XX "Transitional Provisions" of the Tax Code of Ukraine regarding excise tax rates for a period of legal regime of the martial law, state of emergency", temporarily for a period of legal regime of the martial law on the territory of Ukraine, introduced by Decree of the President of Ukraine "On introduction of the martial law in Ukraine" No. 64/2022 as of 24.02.2022, approved by the Law of Ukraine "On approval of Decree of the President of Ukraine "On introduction of the martial law in Ukraine" No. 2102-IX as of 24.02.2022, but not longer than July 1, 2023 operations for supply in the customs territory of Ukraine and import to the customs territory of Ukraine of motor gasoline, heavy distillates, liquefied gas, biodiesel, alternative motor fuel, classified according to codes of Ukrainian classification of the foreign economic activity products, determined by Paragraph 41 Sub-section 5 of this Section, which establishes excise tax rates for such products, as well as crude oil or petroleum products obtained from bituminous rocks (minerals), classified according to codes of Ukrainian classification of the foreign economic activity products 2709 00 10 00 and 2709 00 90 00, are subject to the VAT at 7 percent rate.

As follows, reduced 7 percent VAT rate on the above-specified fuel operations will be canceled from 01.07.2023 and such operations will already be taxed at the basic VAT rate of 20 percent.

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

Paragraphs 1 and 2 of the Law No. 265 stipulate that business entities that carry out settlement operations in cash and/or non-cash form (using electronic payment means, payment checks, tokens, etc.) selling products (providing services) in trade, public catering and services, as well as operations with accepting cash for the payment operation are obliged to:

carry out settlement operations for the full amount of purchase (provision of service) through registered, sealed in the established order and transferred to the fiscal mode of operation of RRO or through software RRO registered by the fiscal server of the controlling body with creation of appropriate settlement documents in paper and/or electronic form, confirming execution settlement operations or in cases provided for by this Law, using settlement books registered in the prescribed manner;

provide person, who receives or returns products, receives service or refuses it, including those whose order or payment is made using the Internet, receiving products (services) in a mandatory manner, with settlement document of the prescribed form and content for the full amount of operation created in paper and/or electronic form (including, but not limited to, reflecting on the RRO display or display of a device on which software RRO of the QR code is installed, which allows person to read it and identify it with settlement document by the data structure contained in it, and/or by sending electronic settlement document to the subscriber number or e-mail address provided by such person).

At the same time, requirements of Regulation on the form and content of settlement documents/electronic settlement documents, approved by Order of the Ministry of Finance of Ukraine No. 13 as of 21.01.2016, registered in the Ministry of Justice of Ukraine on 11.02.2016 under No. 220/28350, provide that the fiscal check must contain mandatory requisites.

As follows, for business entities registered as the VAT payers, the fiscal check must contain, in particular, a separate line showing the letter designation of the VAT rate, amount of the VAT rate in percent, total amount of the VAT for all products specified in the check, as one of mandatory requisites (services), capital letters "VAT" are printed at the beginning of line (line 21 of the fiscal check).

In view of the above specified, the State Tax Service draws attention of business entities that are registered as the VAT payers and sell fuel using RRO to the necessity of unconditional compliance with the above- specified requirements of current legislation in terms of reflecting in the fiscal check the corresponding amounts of the VAT rate and total amount of the VAT.