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Changes to legal and regulatory acts on the use of registrars of settlement operations / its software version

, published 16 September 2021 at 14:24

Order of the Ministry of Finance of Ukraine as of 26.07.2021 № 427 “On approval of amendments to certain legal and regulatory acts of the Ministry of Finance of Ukraine on the use of registrars of settlement operations and / or its software version”, which was registered at the Ministry of Justice of Ukraine on 07.09.2021 № 1171/36793, will enter into force on 17.09.2021 at the time of official publication.

Order approved changes to legal and regulatory acts governing procedures of registration, sealing, usage, accounting of registrars of settlement operations and the STS’s service centers.

Briefly about some changes:

1.Procedure for registration and use of registrars of settlement operations used for registration of settlement operations for products (services) approved by Order of the Ministry of Finance of Ukraine as of 14.06.2016 № 547, registered at the Ministry of Justice of Ukraine on 05.07.2016 № 918/29048 contains updated list of circumstances that provide for the conduction of operations “official issuance” and “official contribution”, which are not fiscal on the registrars of settlement operations, namely:

- deposit or issuance of cash from the settlement place, if such deposit or issuance is not related to settlement operations;

- registration of cash amount stored at the settlement place at a time of registration of the first settlement operation, which is carried out after execution of Z-report (official payment);

- registration of cash amount withdrawn from the settlement place and / or issued to holders of electronic payment means (official issuance).

These operations are unified and applied identically by users of “traditional” registrars of settlement operations and its software version.

Also were clarified the storage period and payer’s obligation to provide the following for audit during completion of acts “On the issuance of funds” and “Cancellation of erroneously made payment amounts through registrars of settlement operations”, namely:

“Acts on the issuance of funds and acts on the cancellation of erroneously made payment amounts through registrars of settlement operations and erroneous form of payment are stored for three years. In this case, the business entity is obliged to provide these acts to the supervisory authorities during audit”.

2. Procedure for registration, maintenance of register and use of software registrars of settlement operations approved by Order of the Ministry of Finance of Ukraine as of 23.06.2020 № 317, registered at the Ministry of Justice of Ukraine on 07.07.2020 № 635/34918, specifies requirements for device status after installing free or other software solution for software registrars of settlement operations, namely:

“After installing free or other software solution for software registrars of settlement operations on the appropriate device owned by business entity on the right of ownership, possession, use, such software registrar of settlement operations is subject to registration according to the specified Procedure”.