Is it necessary to use RRO/PRRO in case of product sales of own production and payments at cash register of the enterprise with a help of E-cards or other payment means using terminal? Chapter: News

Paragraph 1 Article 9 of 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" with changes and amendments (hereinafter - Law № 265) defines that registrars of settlement operations and/ or software registrars of settlement operations (hereinafter – RRO/PRRO) and settlement books are not used for product sales of own production (except for technically complex household products subject to warranty repair, medicines, medical products, jewelry and household products made of precious metals, precious stones, precious stones of organic formation and semi-precious stones) by enterprises, institutions and organizations of all ownership forms, except for trade and public catering enterprises, in case of settlements at cash registers of these enterprises, institutions and organizations with registration of income, expenditure cash orders and issuance of relevant receipts signed by authorized individual of relevant business entity.

Obligation to use RRO or PRRO does not depend on the settlement form, but arises exclusively in presence of circumstances accompanying economic operations of the business entity, which are clearly defined by legislation, including its direct effect norms, which establish exceptions to general rules.

Ukrainian legislation equates cash payments with payments made with a help of POS terminals, which are carried out by business entities of all ownership forms in trade, public catering and services.

Use of RRO or PRRO depends not on the settlement form, but on the method of their implementation.

That is, operations carried out using payment terminal (POS-terminal) in the non-cash form require use of RRO or PRRO according to procedure established by this Law.

Taking into account above specified, accepting payment for products of our own production using payment terminal (POS-terminal) or using requisites of electronic payment means requires obligatory use of RRO or PRRO.