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 01 October 2024 at 11:45 Chapter: News

State Tax Service of Ukraine reminds that codes 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", are currently in effect.

At the same time, the State Tax Service informs business entities that carry out settlement operations in cash and/or non-cash form using registrars of settlement operations (abb. RRO) or software registrars of settlement operations (abb. 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 the use of registrars of settlement operations in trade, public catering and services" (hereinafter – Law № 265).

Requirements of Paragraph 11 Article 3 of the Law № 265, which establish that business entities that carry out settlement operations in cash and/or non-cash form (using electronic payment means, payment checks, tokens, etc.) during product sale (provision of services) in trade, public catering and services, as well as cash acceptance operations for execution of payment transaction are obliged to perform 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, product title, product prices and accounting for their quantity, as well as indicating digital value of barcode of the excise tax stamp (series and number) in case of retail sale of alcoholic beverages.

Liability for violation of requirements of the Law № 265, including, but not exclusively, is provided for:

Paragraph 7 of Article 17 of the Law №  265 – three hundred non-taxable 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, product price and accounting for its quantity.

Separately, it should be noted 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 excise tax on the retail sale of certain excisable products based on data of RRO and/or PRRO on the total value and volume of the retail sales operations of individual excisable products for the relevant period.

Taking into account above specified, the State Tax Service draws attention of taxpayers and service centers to the need for correct and complete reflection (in the appropriate lines and/or tags) in the fiscal checks of RRO and/or PRRO of all obligatory requisites, including codes of the product subcategory according to Ukrainian classification of the foreign economic activity products for excisable products.