Main Directorate of the STS in Trans-Carpathian region reported that as of today it is necessary to indicate code of the product subcategory according to Ukrainian Classification of Goods for Foreign Economic Activity (UKT FEA) in the fiscal check issued to the buyer. Specifically, from the 1st of August 2020 – business entities are required to conduct settlement operations through RCO and / or through software RCO using the pre-programming mode of title of products (services), indicating the product subcategory code according to UKT FEA for excisable products, as well as prices of products (services) and their quantity accounting. This is prescribed in Paragraph 11 Article 3 of the Law of Ukraine “On the use of registrars of calculated operations in trade, catering and services” as of 06.07.1995 №265 / 95-VR.
Tax service auditors constantly monitor the issue of indicating UKT FEA codes when issuing fiscal checks. So far, 113 audits have been carried out in Trans-Carpathian region, during which violations in coding of products in the check were revealed and fines of almost 600.000 UAH were imposed.
Reminder! According to Article 215 of the Tax code of Ukraine the excisable products include:
- ethyl alcohol and other alcohol distillates, alcohol beverages, beer;
- tobacco products, tobacco and industrial tobacco substitutes;
- fuel;
- cars, their bodies, trailers and semi-trailers, motorcycles, vehicles designed to carry 10 people or more, vehicles for the carriage of products;
- electricity.