New form of fiscal checks: is it obligatory to reflect the “remaining” line?

Press service of the State Tax Service of Ukraine, published 03 March 2025 at 16:26 Chapter: News

Fiscal cash check reflects only those requisites that the payer has at the time of generating a specific check.

That is, the line “remaining” is not filled in if there was no such remainder during the settlement.

This rule also applies to other requisites provided for in the form.

For example, the following requisites may not be specified: 

Individual tax number of the VAT payer – if the payer is not registered as the VAT payer; 

Code of the Ukrainian classification of the foreign economic activity product – if product is not subject to excise duty;

Requisite of the excise tax mark – if product is not marked; 

lines 12 - 17 – if payment card was not used during the payment and devices are not connected and paired; 

tax rates – if business entity is not the payer of such taxes, etc.