Legal basis for the use of registrars of settlement operations and / or its software version in trade, catering and services is determined by the Law of Ukraine as of 06.07.1995 № 265/95-VR “On the use of registrars of settlement operations in trade, public catering and services” (hereinafter – Law № 265). Law № 265 applies to all business entities, their business units and representatives (authorized individuals) of business entities that carry out settlement operations in cash and / or non-cash form.
Article 8 of the Law № 265 stipulates that form, content of settlement documents, procedure for registration and maintenance of settlement books, accounting books of settlement operations, as well as form and procedure for reporting related to the use of registrars of settlement operations and / or its software version or the use of settlement books are established by the central body of executive power, which ensures formation and implementation of public financial policy.
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 (hereinafter – Regulations № 13), stipulates that the fiscal check must contain mandatory requisites.
Paragraph 3 Section II of Regulations № 13 provides that lines of the check are repeated according to the number of different names of goods (services), which are paid for one cashier’s check.
Order of the Ministry of Finance of Ukraine as of 08.06.2021 № 329 “On approval of Amendments to Regulations on the form and content of settlement documents / electronic documents”, registered at the Ministry of Justice of Ukraine on 24.06.2020 № 832/36454 made changes to the form and content of settlement documents relating exclusively to the presence of digital value of the bar code of the excise tax stamp on alcoholic beverages in fiscal cashier’s checks (which are formed by all without exception by registrars of settlement operations and / or its software version) from 01.10.2021.
Given the above specified, a special programming regime has been established for excisable group of goods, which does not provide for the possibility of using the name (title) of a homogeneous group (vodka, wine, cigarettes, etc.) but requires to indicate in checks formed by registrars of settlement operations and / or its software version which accompany the sale of such goods, the name (title) of a particular unit of excisable goods with mandatory reflection in such checks, in addition to the name, their code according to Ukrainian classification of the FEA products, prices and quantities, including requisites of the excise tax stamp by manual input (for registrars of settlement operations that cannot be modified or used without a scanner) or scanning the bar code of the excise tax stamp on alcoholic beverages.
Taking into account requirements of current legislation, the taxpayers are advised from 01.10.2021 to sell gift sets that contain alcoholic beverages (two or more bottles in one gift set) in compliance with requirements of the Law № 265 and Regulation № 13 that define an exhaustive list of f mandatory requisites for settlement document by reflecting the numerical value of the bar code of the excise tax stamp (series and number) of each bottle of alcoholic beverage that is in the gift set.
