1. What the business entity should do in case of turning off the light at business unit? When it is impossible to work on computer with software RCO?
The Law of Ukraine “On the use of registrars of calculated (settlement) operations in trade, catering and services” (hereinafter – the Law) provides for possibility of the SRCO in offline mode in the absence of communication of SRCO with the fiscal server of the State Tax Service.
Procedure for using the offline SRCO is established by Section V of Procedure for registration, maintenance of register and use of software registrars of calculated (settlement) operations, approved by Order of the Ministry of Finance of Ukraine dated 23.06.2020 № 317, registered at the Ministry of Justice of Ukraine on 07.07.2020 № 635/34918 “On amendments to Order of the Ministry of Finance of Ukraine as of 14.06.2016 № 547” (hereinafter – Procedure № 317).
It should be noted that according to Article 5 of the Law, in the absence of communication between the SRCO and the fiscal server of the supervisory authority, accounting of operations in currency trading in cash and formation of settlement documents are carried out in the manner prescribed by the National Bank of Ukraine. Therefore, according to Paragraph 6 of Procedure № 317, the procedure for applying the SRCO offline, defined in Section V of Procedure № 317, does not apply to settlement operations in currency trading in cash.
2. What to do when the SRCO stops working when the gadget continues to function? In this case, is it necessary to provide a notification of SRCO malfunctions before or after rebooting it?
Article 5 of the Law determines that for the period of failure of SRCO’s settlement operations is not carried out until the moment of elimination of malfunctions.
The SRCO user independently assesses efficiency of the SRCO. If the SRCO is resumed immediately after its reboot (short-term stop), the SRCO is not considered defective. In this case, notification on the detection of malfunctions in the form № 2-SRCO to Procedure № 317 is not sent to the STS.
Terms, conditions and procedure for submitting the form № 2-SRCO are established by Section II of Procedure № 317.
3. SRCO allows only reviewing of Z-reports before sending them. After sending, Z-reports are not stored in the SRCO and are not displayed in closed part of the Electronic Cabinet. This leads to inconvenience in calculating volume of operations for reporting according to chosen taxation system. Will this be displayed in the taxpayer’s Electronic Cabinet in section "”RCO data. Z-reports” data from Z-reports of SRCO?
The display of fiscal report check (Z-report) in a private part of the Electronic Cabinet will be implemented during completion of the ITS software “Electronic Cabinet”.
4.“SRCO Cash Register” does not allow creating product groups for the faster product search and creating a catalog of product nomenclature for user-friendly groups.
The nomenclature of products is formed and entered by the SRCO’s user independently. Execution of search by the title of product or its part is realized in the free solution of the STS. The SRCO’s user can independently configure groups of products for search.
Currently, the nomenclature base of products contains the following list of data:
Internal code of products (services) *;
Bar code of products (services) *;
Product code according to Ukrainian classification of the FEA goods;
Service code according to the State classification of products and services;
Title of goods*;
Unit code;
Name of the measurement unit;
Price (UAH);
VAT – letter (character);
VAT – rate (%);
Collection – letter(character);
Fee – rate (%).
* search fields.
5.“SRCO Cash Register” does not have settings for printing a check, therefore checks are printed only in A-4 format. Buying thermal printers for printing compact checks requires additional costs (from 1500 UAH).
Free SRCO allows printing fiscal checks on various devices.
The print setup procedure is described in the User guide that came with archive file along with the software’s download.
6. SRCO cannot be used on the iOS operating system (for iPhone).
Development of the SRCO’s free version applicable to the iOS operating system has been completed. It will be made available for operation after the completion of permitting procedures.
7. The need for generation and electronic signature of an individual – entrepreneur and electronic printing.
Business entity independently chooses devices for the SRCO usage – advanced / qualified electronic signature or improved / qualified electronic seal.
Depending on the chosen devices, business entity sends notification to the STS regarding provision of information on a qualified public key certificate in the form J / F1391801 with information about the identifier of certificate key used for the signature, including individual authorized to perform settlement operations.
Data of electronic signatures and / or seals used by the SRCO are entered into the relevant Register.
8. Procedure for the use of qualified electronic signatures of individuals – entrepreneurs and their employees applying the SRCO.
Qualified electronic signature in the SRCO should be used in compliance with requirements of the Law of Ukraine “On electronic trust services”.
Only those individuals whose data of the electronic signature certificates are entered in Register of electronic signatures and who are valid at the time of settlement operation may be used in the SRCO.
Submission of data on the electronic signature certificates used in the SRCO is carried out in compliance with Paragraph 7 Section II of Procedure № 317.
9. Lack of video materials for direct work with the SRCO (entering the nomenclature of products, forming a receipt, etc.)
Up-to-date materials regarding registration and use of free SRCO, including explanations, user instructions and video tutorials are posted in the banner “Program RCO” https://tax.gov.ua/baneryi/programni-rro/. Banner materials are constantly updated.
10. Question regarding the availability of downloading software solution for use of the SRCO from official web portal of the State Tax Service and issue of its registration.
State Tax Service from 01.08.2020provided two free software solutions (SRCO) “Software registrar of calculated (settlement) operations” and the fiscal appendix prROsto for business entities’ use, which are intended for settlement operations and posted on official web portal of the State Tax Service at the following links: https: // tax .gov.ua/ https://tax.gov.ua/baneryi/programni-rro/programniy-reestrator-rozrahunkovih-operatsiy/.
These solutions are available for download.
After installing free software solution on the appropriate device, such SRCO is subject to registration.
Registration of the SRCO is carried out in compliance with Section II of Procedure № 317.
Registration of the SRCO is carried out on the basis of Application for registration of software registrars of calculated (settlement) operations in the form № 1-PRRO (J / F1316602).
In the absence of grounds for registration refusal, the SRCO is registered by assigning its fiscal number to the fiscal server of the State Tax Service and entering data into the relevant Register.
Information on the SRCO’s registration is sent to the business entity in the receipt indicating fiscal number of the SRCO assigned during registration.