Regarding legislative requirements for business entities that carry out settlement operations

Press service of the State Tax Service of Ukraine, published 25 April 2024 at 11:48 Chapter: News

State Tax Service of Ukraine emphasizes that legal basis for use of registrars of settlement operations and its software version (abb. RRO/PRRO) in trade, public catering and services is determined by the Law of Ukraine № 265/95-VR as of 06.07.1995 "On the use of registrars of settlement operations in trade, public catering and services".

Business entities that carry out settlement operations in cash and/or in non-cash form when selling products (providing services) in trade, public catering and services are obliged, in particular, to conduct settlement operations for the full amount of purchase (service provision) through RRO/PRRO with provision of relevant settlement documents.

Employees of the Actual inspection department of Main Department of the State Tax Service in Kyiv city conducted actual audit of a cafe shop where hot drinks (coffee, tea) and sweets were sold. According to the audit results, it was established that payments were not made through the PRRO for sold products, with issuing of settlement documents to buyers that imitated fiscal checks.

In addition, violations of requirements of labor legislation were detected, in particular, not all employees of the cafe shop were registered with labor relations.

According to the audit results, the violator will bear financial responsibility for the total amount of 680.1 thousand UAH. Audit materials were also sent to relevant interregional territorial body of the State Labor Service of Ukraine for consideration and application of administrative and economic sanctions within the scope of competence.

State Tax Service of Ukraine reminds citizens of the possibility at any time of the day or in any place to notify through the "StopViolationBot" chatbot in Telegram messenger about detected facts of legislative violations, including non-use of RRO/PRRO and failure to issue relevant settlement documents.