Amendments to Paragraph 11 Article 3 Section II of the Law of Ukraine as of 06.07.1995 № 265/95-VR “On use of registrars of settlement operations of trade, public catering and services” entered into force on 01.01.2022 and stipulate that business entities that carry out settlement operations in cash and / or non-cash form, in the retail sale of alcoholic beverages in trade and public catering are obliged to conduct settlement operations through software registrar of settlement operations and / or through its software version (abb. RRO / PRRO) indicating digital value of the bar code of excise tax mark (series and number).
Current legislation does not differentiate excise tax marks of the “old sample” effective from 01.05.2020 and excise tax marks of the “new sample”.
Fourth clause of Part 4 Article 11 of the Law of Ukraine as of 19.12.1995 № 481/95-VR “On state regulation of production and turnover of ethyl alcohol, cognac and fruit, alcoholic beverages, tobacco products, liquids used in electronic cigarettes and fuel” stipulates that purchased marks of the previous sample are used in production of alcoholic beverages until their full use and alcoholic beverages marked with such marks are in turnover until their full realization within the shelf life.
Given the numerous appeals of business entities, please not the need to reflect in the RRO / PRRO checks requisites of excise tax marks (series and number) on alcoholic beverages, both of “old sample” (issued before 01.05.2020) and the “new sample”.
State Tax Service of Ukraine emphasizes the need for mandatory business entities’ compliance with the Law of Ukraine “On use of registrars of settlement operations in trade, public catering and services” to reflect requisites of excise tax marks (series and number) in the RRO / PRRO checks.
