Order № 329 of the Ministry of Finance of Ukraine as of 08.06.2021 "On approval of amendments to the regulation on the form and content of settlement documents/electronic settlement documents" (hereinafter – Order № 329) and the Law of Ukraine № 1914-IX as of 30.11.2021 "On amendments to the Tax Code of Ukraine and other legislative acts of Ukraine on ensuring balance of budget revenues" (hereinafter – Law №1914) introduced a number of changes to the relevant regulatory and legislative acts.
In particular, it established obligation of economic entities to reflect digital value of the barcode of the excise tax mark on alcoholic beverages in the fiscal cashier's checks, which are generated by all RRO and software RRO, without exception.
Changes entered into force on 01.10.2021 and applicable to business entities involved in the retail sale of alcoholic beverages from 01.10.2021.
At the same time, a number of RRO models were not finalized by their manufacturers (suppliers) and as a result, such RRO are currently unable to ensure that the digital value of the barcode of the excise tax mark, which alcoholic beverages are labeled with, is reflected in fiscal cashier's checks.
Use of such RRO selling alcoholic beverages will lead to the formation of inappropriate accounting documents for which significant financial sanctions may be applied to business entities according to requirements of Paragraph 1 Article 17 of the Law of Ukraine № 265/95-VR as of 06.07.1995 "On the use of registrars of settlement operations in trade, public catering and services".
Taking into account above specified, the State Tax Service by Order № 489 as of 28.07.2022 made appropriate changes to the State register of registrars of settlement operations.
Changes made to the State register of registrars of settlement operations do not, in essence, provide for the automatic cancellation of registration of already registered RRO, do not prohibit their use on the territory of Ukraine, as they continue to be in the State register and is only a safeguard to prevent registration of models (modifications) of RRO that do not meet requirements of regulatory acts regarding the possibility of reflecting excise tax marks during the sale of alcoholic beverages.
In addition, free software solution for the fiscalization of settlement operations has been developed in Ukraine and has been successfully operating for 2 years, which is able to meet needs of dealers in alcohol products both temporarily and on a permanent basis.
Please note that given situation does not in any way affect right to use already registered RRO.
Forced cancellation of already registered RRO is provided exclusively by requirements of Chapter 4 Section II of Procedure for registration and use of registrars of settlement operations, which are used for registration of settlement transactions for goods (services), approved by Order of the Ministry of Finance of Ukraine № 547 as of 14.06.2016, registered in the Ministry of Justice on 05.07.2016 under № 918/29048.
Please note that all RRO, without exception, which do not ensure reflection of requisites of the excise tax mark in settlement documents, can continue to be used without restrictions for registration of settlement transactions for the sale of any goods and services, except for alcoholic beverages.
As a conclusion, aware of the need for development of economy of Ukraine during the period of Russian military aggression, introduction of relevant changes to the State register of registrars of settlement operations, we inform users of cash registers about the impracticality of further use of such registers due to the possibility of charging significant amounts of financial sanctions and prevention of primary and secondary registration of non-compliant RRO by retailers of alcoholic beverage.
