Settlement document for road transport

Press service of the State Tax Service of Ukraine, published 27 May 2024 at 11:32 Chapter: News

Business entities involved in providing passenger road transport services are obliged to make settlements in compliance with requirements of the Law of Ukraine "On the use of registrars of settlement operations in trade, public catering and services" (hereinafter – Law №265) with obligatory issuance of settlement documents of prescribed form and content.

At the same time, legislation in provision of passenger road transport services consists, in particular, of Rules for providing passenger road transport services, approved by Resolution №176 of the Cabinet of Ministers of Ukraine as of 18.02.1997 (hereinafter – Rules) and Order of the Ministry of Transport and Communications of Ukraine №503 as of 25.05.2006 "On approval of standard forms of tickets for passengers and baggage transportation on public routes", registered in the Ministry of Justice of Ukraine on 21.09.2006 under №1065/12939.

As of today, business entities, providing services, accepting cash and/or electronic payment means for payment, are obliged to make settlements for them through registrars of settlement operations/software registrars of settlement operations (abb. RRO/PRRO) and provide service consumers with appropriate settlement documents.

Along with this, according to Paragraph 4 Article 9 of the Law №265, RRО/PRRО and settlement books are not used, in particular, selling vouchers, receipts, tickets with printed series, number, nominal value on road transport.

Typography is principle of obtaining impressions of written signs using embossing, is carried out in a printing house.   

Please note that obligatory requisites of the specified documents are their titles – "coupon, receipt, ticket" (hereinafter – travel documents).

Only travel documents produced in manner provided for in Paragraph 4 Article 9 of the Law №265, in particular, with series, number and nominal value printed in the printed manner, may be considered relevant payment documents.

Passenger must have travel document according to the Rules.

Taking into account above specified, business entities that provide passenger road transportation services have a right not to use RRO/PRRO and settlement books only in case of sale of travel documents with printed series, number and nominal value on road transport.

Travel documents that do not meet the specified requirements are not accepted as payment documents, issuing these documents to service users is a violation of settlement procedure.