Legal relations in application of registrars of settlement operations and / or its software version are regulated by the Law of Ukraine “On the use of registrars of settlement operations in trade, public catering and services” (hereinafter – the Law).
The Law is applicable to all business entities, their business units and representatives (authorized individuals) of business entities that carry out settlement operations in cash and / or non-cash form.
The Law of Ukraine as of 20.09.2019 № 128-IX “On amendments to the Law of Ukraine “On the use of registrars of settlement operations in trade, catering and services” and other Laws of Ukraine on the un-shadowing payments in trade and services” (hereinafter – the Law № 128) created legal grounds for application of software registrars of settlement operations.
If business entity falls under the Law and the Tax Code of Ukraine (hereinafter – the Code), according to which there is an obligation to use registrar of settlement operations and / or software version, the business entity by its own decision may choose correspondent services to make payments for goods.
Pursuant requirements of the Law № 128, the STS as of 01.082020 developed two free software solutions “Software Registrar of Settlement Operations” and fiscal appendix prROsto and provided them for use by business entities. Links: https://tax.gov.ua/baneryi/programni-rro/programniy-reestrator-rozrahunkovih-operatsiy/.
Banner “Software RCO” (https://tax.gov.ua/baneryi/programni-rro/) was created on the official web portal of the STS, which contains up-to-date information related to the SRCO, including regulations, video tutorials on the registration procedure of SRCO, obtaining electronic keys from a qualified provider of electronic trust services of STS, instructions for filling out and submitting forms, information messages on updating versions of free software solutions, contacts of responsible individuals of the STS who provide explanations related to work of SRCO.
Registration and use of SRCO is carried out in manner prescribed by the Procedure for registration, maintenance and use of software registrars of calculated operations, developed according to Article 7 of the Law and approved by the Order of the Ministry of Finance of Ukraine as of 23.06.2020 № 317 “On amendments to the Order of the Ministry of Finance as of 14.06.2016 № 547, registered at the Ministry of Justice of Ukraine as of 07.07.2020 № 635/34918, according to which registration of the SRCO and exchange of documents between the SRCO and fiscal server of the controlling body is carried out exclusively on the basis of electronic document management and use of electronic documents.
Pursuant to Paragraph 1 Section IV of the Procedure, business entities that use the SRCO for settlement operations are obliged to use only the SRCO transferred to the fiscal mode, which are registered in the register of software registrars of calculated operations (hereinafter – the Register) and not excluded from it, in compliance with the procedure for their application.
Pursuant to Paragraph 1 and 2 Section II of the Procedure, data on the SRCO, as well as information regarding business entities and their business units where such SRCO are used, data on certificates of electronic signatures and / or seals used by such SRCO are entered into the Register.
Procedure for registering the SRCO system is prescribed by Section II of the Procedure.
Registration of SRCO according to Paragraph 3 Section II of the Procedure is carried out on the basis of application for registration of software registrars of calculated operations in the form № 1- SRCO (J / F1316602).
According to Paragraph 5 Section II of the Procedure in the absence of grounds for refusal to register the SRCO is registered by assigning software fiscal server fiscal number of the SRCO with entry of data in the Register of software registrars of calculated operations.
Information on registration of the SRCO is sent to the business entity in the second receipt indicating fiscal number assigned to the SRCO during registration.
Business entity that registered the SRCO shall submit a Notification of the provision of information on a qualified public key certificate in the form J / F1391801 with information on the key identifier of certificate used for signature regarding employee authorized to conduct settlement operations.
Each cashier certifies settlement operations and data transfer to the fiscal server with personal electronic signature.
According to Paragraph 2 Section IV of the Procedure, the SRCO may be applied only at business unit, the data on which are entered in the Register for such SRCO.
Information support to business entities that use / intend to use the SRCO is provided at the Taxpayer Service Centers and Information and Reference Department of the STS.