Amendments to the Law of Ukraine as of 06.07.1995 № 265/95-VR “On the use of registrars of calculated operations in trade, catering and services” (hereinafter – the Law № 265) on the obligation of business entities to pre-program codes according to Ukrainian classification of the FEA goods for all excisable products came into force from 01.08.2020.
In this regard, taxpayers should note that alcohol cocktails belong to the code 22089069 of the commodity subcategory according to UC FEA.
Business entities carrying out the sale of alcohol cocktails are obliged to make settlement transactions for the full amount of purchase through registrars of calculated operations (hereinafter – the RCO) or through the software RCO (hereinafter – the SRCO) registered by the fiscal server of controlling body and to provide a consumer with settlement document of the prescribed form and content for the full amount of transaction, created in paper and / or electronic form, indicating software RCO (hereinafter – the SRCO) UC FEA code for alcohol cocktails in such settlement document.
As follows, legal relations in this area are regulated by the Law №265 and the Law of Ukraine as of 04.06.2020 № 674-IX “On the customs tariff of Ukraine” (hereinafter – the Law № 674).
According to Article 1 of the Law № 674 which came into force on 03.07.2020, the customs tariff of Ukraine is an integral part of the Law № 674 and contains list of national tax rates – import duties on goods imported to the customs territory of Ukraine and systematized according to Ukrainian Classification of Foreign Economic Activity (UC FEA), compiled on the basis of Harmonized Description System and coding of goods.
Commodity codes according to UC FEA (2017 version), approved by the Law № 674, are applied starting from 03.07.2020.
Separate items of product codes according to the UC FEA (2017 version), defined in the customs tariff of Ukraine established by the Law № 674, differ from those product codes according to UC FEA (2012 version), which were defined in the customs tariff of Ukraine established by the Law of Ukraine as of 19.09.2013 № 584-VII “On the customs tariff of Ukraine” which was valid until 02.07.2020 (inclusively).
Order of the State Customs Service of Ukraine as of 01.07.2020 № 234 approved the Transition Tables from the UC FEA version 2012 to the UC FEA version 2017 which are the reference material for more convenient use of the UC FEA (version 2017).
Specified Order, particularly stipulates that the UC FEA code 2208906900 “Other beverages containing alcohol” (2012 version) was re-applied to the UC FEA code 2208906900 “Other beverages containing alcohol” (2017 version) without changes in the volume of goods, classified in them. That is, in fact, the UC FEA code 2208906900 “Other beverages containing alcohol” is not changed by the Law № 674.
According to the Explanation to Ukrainian classification of foreign economic activity goods, approved by the Order of the State Fiscal Service of Ukraine as of 09.06.2015 № 401 (with amendments by the SFS Order from 11.01.2019 № 20) the commodity category 22089069 also includes alcohol beverages mixed with each other or alcohol beverages mixed with fruit or vegetable juices (cocktails).
According to Sub-paragraph 1 and 2 Article 3 of the Law № 265, business entities that carry out settlement operations in cash and / or non-cash form (using electronic means of payment, payment checks, tokens, etc.) when selling goods (services) in sphere of trade, catering and services, as well as operations with acceptance of cash for its further transfer must:
carry out settlement operations for the full amount of purchase (provision of services) through registered, sealed in the prescribed manner and transferred to the fiscal mode of operation registrars of calculated operations or through SRCO with the creation in paper and / or electronic form of appropriate settlement documents confirming the execution of settlement operations, or in cases provided by the Law № 265, using duly registered settlement books;
provide a person who receives or returns goods, receives service or refuses it, including those whose order or payment is made using the Internet, upon receipt of goods (services) must be a settlement document of the prescribed form and content for the full amount of transaction created in paper and / or electronic form (including, but not limited to, with reproduction on the display of the RCO or the display of device on which the SRCO QR-code is installed, which allows a person to read and identify it with the settlement document according to the data structure contained in it, and / or sending an electronic settlement document to the subscriber number or e-mail address provided by such person).
Paragraph 11 Article 3 of the Law № 265 determines that business entities that carry out settlement operations in cash and / or non-cash form (using electronic means of payment, payment checks, tokens, etc.) when selling goods (services) in sphere of trade, catering and services, as well as operations on acceptance of cash for its further transfer are obliged to carry out settlement operations through RCO and / or through SRCO using the preliminary programming mode of the goods (services) title (indicating the product code subcategory according to the UC FEA for excisable goods), prices of goods (services) and accounting of their quantity.
Form and content of settlement document is determined by the Regulation on the form and content of settlement documents, approved by the Order of the Ministry of Finance of Ukraine as of 21.01.2016 № 13 with amendments and additions (hereinafter – the Regulation № 13).
As follows, Sub-paragraph 1 and 2 Section II of the Regulation № 13 determine that the fiscal cash check for goods (services) is a settlement document printed by the RCO when making payments for sold goods (provided services) must contain the required requisites according to the specified list. One of such obligatory requisites is the UC FEA code for excisable goods (including alcohol cocktails).