Regulation "On the form and content of settlement documents/electronic settlement documents", approved by Order of the Ministry of Finance of Ukraine № 13 as of 21.01.2016 (hereinafter - Regulation), establishes requirements for the content of settlement documents, which determine mandatory requisites of settlement documents/electronic settlement documents.
Fiscal check must contain mandatory requisites, in particular, the product subcategory code according to Ukrainian classification of the FEA products (indicated in cases provided for by the current legislation) (Form № FCH-1 line 7).
If at least one of mandatory requisites is missing in settlement document, as well as non-compliance with the scope of its purpose, such document will not be accepted as a settlement document.
Placing code according to Ukrainian classification of the FEA products, in cases provided by the law, not in the cell for placing the CZD tag or in places provided for optional requisites may lead to the loss of information that is transmitted by the taxpayer to the supervisory authority, which is a violation of established requirements and may lead to the application of financial sanctions to such business entity.
Taking into account above specified, sellers of excise products are obliged to properly program and reflect codes according to Ukrainian classification of the FEA products in settlement documents of the RRO/PRRO, as well as transfer to the supervisory authority copies of settlement documents indicating all mandatory requisites specified by the Regulation and technology of data transmission from the RRO to the State Tax Service.
