New requirements to the form and content of settlement documents formed by registrars of settlement operations / its software version in the trade, catering and services came into force from August 1.
At the same time, in order to prevent abuses and speculations on this topic, the State Tax Service clarifies.
Changes to the form and content of settlement documents (checks from registrars of settlement operations / its software version) from 01.08.2021 relate to the mandatory presence of a QR-code (if any).
STS emphasized that a QR-code is obligatory for registrars of settlement operations / software version, which are entered in the State Register after 01.08.2020 and for registrars of settlement operations, which can be finalized by their producers.
This information is confirmed in comments to the form and content of settlement documents according to wording of the Order of the Ministry of Finance № 306 as of 18.06.2020 which amended the Regulations on the form and content of settlement documents / electronic settlement documents.
Herewith, in case of impossibility to complete properly registered registrars of settlement operations that are already in operation, they can be used by business entities until the expiration of a period specified by the Regulations on maintaining the State Register with mandatory transfer of such registrars of settlement operations to second part of the State Register as not allowed for initial registration.
This exception does not apply to software registrars of settlement operations.
Specified clarification was used to avoid a legal conflict regarding the possibility of further use of registrars of settlement operations, among those defined in Paragraph 3 Article 12 of the Law № 265/95, namely:
models of registrars of settlement operations, which have previously passed initial registration and are used by the business entity, shall not be subject to exclusion from the State Register until the end of their service life (period during which the manufacturer (supplier) guarantees the operability of such registrars, including components and their parts, storage of information in the fiscal memory, provided that the user complies with requirements of manual operational documents). Period between the initial registration of registrars of settlement operations and date of their exclusion from the State Register may not be less than seven years. In case of change of the legal requirements to use of registrar of settlement operations the manufacturer (supplier) is obliged, in the presence of technical possibilities, to carry out completion of registrar of settlement operations.
Also, registrars of settlement operations and its software versions which do not allow fulfilling the updated requirements for the form and content of settlement documents, which came into force and became mandatory from 01.08.2021, are not allowed to be included in the State Register.