To the attention of business entities that carry out settlement operations using RRO or PRRO during sale of excisable products!

Press service of the State Tax Service of Ukraine, published 22 March 2024 at 16:17 Chapter: News

State Tax Service of Ukraine reminds that currently codes are in force according to Ukrainian classification of the foreign economic activity products, introduced by the Law of Ukraine № 2697-IX as of 19.10.2022 "On the Customs tariff of Ukraine".

State Tax Service informs business entities that carry out settlement operations in cash and/or non-cash form with use of registrars of settlement operations (hereinafter – RRO) or software registrars of settlement operations (hereinafter – PRRO) that during sale of excisable products it is necessary to comply with requirements of Paragraph 11 Article 3 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" (hereinafter – Law № 265).

Paragraph 11 Article 3 of the Law № 265, which establishes 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 for accepting cash for payment transactions, stipulates that business entities are obliged to carry out settlement operations through RRO and/or PRRO for excisable products using programming mode with indication of the product subcategory code according to Ukrainian classification of the foreign economic activity products, title of products, prices and their quantity accounting, as well as with indication of digital value of barcode of the excise tax mark (series and number) in case of retail sale of alcoholic beverages.

Liability for violation of requirements of the Law № 265, including, but not limited to, provides for:

Paragraph 7 Article 17 of the Law № 265 – three hundred tax-free minimum incomes of citizens in case of settlement operations through RRO and/or PRRO without using programming mode of title of each excisable product with indication of the product subcategory code according to Ukrainian classification of the foreign economic activity products, price of product and accounting for its quantity.

It should be note that due to business entities meeting requirements of Paragraph 11 Article 3 of the Law № 265, the State Tax Service calculates shares for crediting to relevant budget of local self-government the excise tax on the retail sale of individual excisable products based on data of RRO and/or PRRO on the total value of retail operations of individual excisable products for relevant period.

Taking into account above specified, the State Tax Service draws the taxpayers’ attention and service centers to the need to correctly and completely reflect (in the appropriate lines and/or tags) all obligatory requisites, including product subcategory code according to Ukrainian classification of the foreign economic activity products for excisable products.