Paragraph 1 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 fiscal cash check for goods (services) is a settlement document / electronic settlement document created in paper and / or electronic form (electronic settlement document) by registrar of settlement operations (abb. RRO) or its software version (abb. PRRO) when settlements for sold goods (provided services).
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 settlement documents” (hereinafter – Order № 329), which entered into force on 01.07.2021, amended form of fiscal cashier’s check for goods (services) and fiscal cashier’s check for disbursement of funds as they were amended with new requisites – “digital value of bar code of the excise tax stamp on alcoholic beverages” which is indicated in cases provided by law in line 9 of settlement document (RRO check / software PRRO).
At the same time, the Law of Ukraine as of 30.11.2021 № 1914-IX “On amendments to the Tax Code of Ukraine and other legislative acts of Ukraine to ensure balance of budget revenues” as of 01.01.2022 puts into force amendments to Paragraph 11 Article 3 Section II of the Law of Ukraine as of 06.07.1995 № 265/95-VR “On the use of registrars of settlement operations in trade, catering and services”.
Taking into account these changes, business entities that carry out settlement operations in cash and / or non-cash form (using electronic payment means, payment checks, tokens, etc.) during the sale of goods (services) in the trade, catering and services, as well as operations on acceptance of cash for its further transfer are obliged to:
carry out settlement operations through RRO and / or software PRRO for excisable goods using programming mode with indication of commodity subcategory code according to Ukrainian classification of the FEA products, title of goods, commodity prices and accounting of their quantity, as well as indication of digital value of bar code of the excise tax stamp (series and number) in the retail sale of alcoholic beverages.
Given the above specified, the State Tax Service of Ukraine emphasizes the need from 01.01.2022 to comply with requirements of Paragraph 11 Article 3 Section II of the Law of Ukraine as of 06.07.1995 № 265/95-VR “On the use of registrars of settlement operations in trade, catering and services”, particularly in terms of reflection (in the retail sale of alcoholic beverages) such requisites as digital value of bar code of the excise tax stamp (series and number) in settlement documents (checks RRO / software PRRO).
