951.4 thousand RRO/PRRO are registered in UkraineChapter: News

135.2 thousand business entities registered registrars of settlement operations (abb. RRO) and 306.7 thousand business entities registered software registrars of settlement operations (abb. PRRO) as of October 1, 2023.

In total, 951.4 thousand RRO/PRRO are registered in Ukraine, of which: 289.6 thousand RRO and 661.8 thousand PRRO.

Reminder! In connection with adoption of the Law of Ukraine № 3219-IX as of 30.06.2023 "On amendments to the Tax Code of Ukraine and other laws of Ukraine regarding taxation peculiarities during the martial law", liability for violation of settlement procedure for products (services) has been renewed.

At the same time, this same law exempts a number of categories of business entities from liability for violations of requirements of the Law of Ukraine "On use of registrars of settlement operations in trade, public catering and services" (hereinafter – Law № 265), committed by them in a period from January 1 2022 to October 1, 2023.

(In addition to liability for violation of settlement procedure upon the sale of excisable products, carrying out activities related to the purchase/sale of foreign currency, activities in the organization and gambling conduction).

Starting from October 1, 2023 business entities will not be liable for violations of requirements of the Law № 265 committed by them upon the sale of products, provision of services on:

territories of Ukraine temporarily occupied by the russian federation – by the date of completion of temporary occupation of the respective territories;

territories of active hostilities – by the date of end of hostilities in the respective territories;

territories of possible hostilities – by the date of termination of possibility of hostilities in the respective territories.

(Except for liability for violation of settlement procedure upon the sale of excisable products).