Business entities that use registrars of settlement transactions during settlements in trade, public catering and services sectors must comply with requirements for the formation and storage of documents.
Documents need to be generated daily
Each working day or shift, in the case of settlements, business entities are obliged to:
- create fiscal checks - in paper and/or electronic form;
- create control tapes in electronic form;
- generate Z-reports based on the results of the cashier's (seller's) working shift);
How long it is needed to keep documents
Control tapes must be stored in fiscal memory of the RRO throughout the entire period of its operation established by the manufacturer, but not less than 7 years. Exception is provided only for vending machines for the sale of products or services.
Legislation also requires that the following be stored directly at the settlement place:
- RRO registration certificate or its copy;
- latest certificate of sealing the RRO;
In fact, entrepreneurs must ensure proper storage at the settlement place only of documents confirming accounting of inventories (in cases provided for by the law) and original certificate of sealing of the RRO. All documents related to the registration and accounting of the RRO are available to the controlling authority (therefore, copy of them is sufficient), and the fiscal reporting documents generated by them are stored by default in the fiscal memory block and/or the server of the controlling authority.
Reference: Procedure for making settlements is established by the Law of Ukraine “On the use of RRO in trade, public catering and services”.