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Regarding settlement operations during the sale of excisable products

published 02 April 2021 at 11:05

During actual audits during January – March 2021, were revealed more often cases of use of registrars of calculated (settlement) operations (RCO) and / or its software version without the use of pre-programming mode of the title of each excisable product with commodity subcategory code according to Ukrainian classification of the FEA products.

Reminder! Paragraph 2 Section II of Regulations on the form and content of settlement documents / electronic settlement documents, approved by Order of the Ministry of Finance of Ukraine as of 21.01.2016 № 13, registered at the Ministry of Justice of Ukraine on 11.02.2016 № 220/28350 (hereinafter – Regulations № 13) determines mandatory requisites of the fiscal cash receipt for products (services), particularly that the fiscal cash receipt for products (services) must contain the commodity subcategory code according to Ukrainian classification of the FEA products (indicated in cases provided by applicable legislation).

That is, settlement documents created by registrars of calculated (settlement) operations during the settlement operations for the sale of excisable products must reflect such mandatory requisites as “code of Ukrainian classification of the FEA products”.

Requirements for creation of control tape in the electronic form in RCO / its software version and modems for data transmission and Procedure for transmission of electronic copies of settlement documents and fiscal reporting checks from RCO / its software version by wired or wireless communication channels to the State Tax Service of Ukraine are approved by Order of the Ministry of Finance of Ukraine as of 17.10.2020 for № 1744/22056 (hereinafter – Requirements № 1057 and Procedure № 1057 respectively).

According to Sub-paragraph 1.2 Paragraph 1 of Procedure № 1057, the RCO data storage and collection system is a nationwide system created to collect the RCO data and transfer this data to the RCO data accounting system in the State Tax Service using technology of the RCO data storage and collection for the State Tax Service of Ukraine.

According to Sub-paragraph 1.2 Paragraph 1 of Requirements № 1057, the RCO data storage and collection technology for the State Tax Service is a technology developed by the National Bank and approved by the State Tax Service. Technology is intended for use in the PCO data storage and collection system for the State Tax Service of Ukraine.  

In turn, according to Paragraph 9.1 of Procedure № 1057, the transfer of RCO data to the information processing server is performed according to regulations specified in the RCO configuration in the format of XML-documents defined in the information transfer protocol.

Given the above and the fact that code of Ukrainian classification of the FEA products is a mandatory requisite for excisable products and according to Regulation № 13 is actually a part of the product title, the State Tax Service informs that according to the storage technology and data collection of RCO’s code of Ukrainian classification of the FEA products is recommended to place in the tag structure < PP> with an attribute.

Liability for the use of registrars of calculated (settlement) operations and / or its software version by business entities without using the pre-programming mode of the title of each excisable products with the commodity subcategory code according to Ukrainian classification of the FEA products is provided by Article 17 of the Law of Ukraine as of 06.07.1996 № 265 / 95-VR “On the use of registrars of calculated (settlement) operations in trade, catering and services” (hereinafter – the Law № 265).

Additionally please note that indication of mandatory requisites of settlement documents in the structure of tags of optional requisites is a violation of regulatory requirements and may lead to the loss of information transmitted by the business entity to the supervisory authority’s server and cause control and verification measures.

Taking into account all mentioned above, the State Tax Service of Ukraine recalls on the compliance by business entities with requirements of the Law №265, particularly in terms of settlement operations through registrars of calculated (settlement) operations and / or through its software version for excisable products using the programming mode indicating the product subcategory code according to Ukrainian classification of the FEA products, title of products, its prices and accounting of their quantity.

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