State Tax Service of Ukraine in connection with receipt of numerous requests to indicate code according to Ukrainian classification of the FEA products during the sale of beer for bottling in a settlement document (check from registrars of settlement operations / its software version) to final consumers with a capacity of less than 10 liters (0.5, 0.3, etc.) and in the case of purchase of beer under code 2203001000 according to Ukrainian classification of the FEA products (capacity more than 10 liters) informs.
Paragraph 11 Article 3 of the Law of Ukraine as of 06.07.1995 № 265/95-VR “On the use of registrars of settlement operations in the trade, catering and services” (hereinafter – the Law № 265) defines that economic entities that carry out settlement operations in the cash and / or non-cash form (using electronic means of payment, payment checks, tokens, etc.) during the sale of products (provision of services) in the trade, catering and services, as well as cash acceptance operations for its further transfer are obliged to carry out settlement operations through registrars of settlement operations and / or its software version for excisable products using programming mode indicating the product subcategory code according to Ukrainian classification of the FEA products, name (title) of products, prices and accounting of their quantity.
Paragraph 2 Section II of Regulations on the form and content of settlement documents, electronic settlement documents, approved by Order of the Ministry of Finance of Ukraine as of 21.01.2016 № 13, registered at the Ministry of Justice of Ukraine on 11.02.2016 № 220/28350, defines that the fiscal cashier’s check for products (services) must contain such obligatory requisites as the commodity subcategory code according to Ukrainian classification of the FEA products, which is indicated in cases provided by current legislation.
Commodity subcategory code of excisable products according to Ukrainian classification of the FEA products is indicated by a supplier of products in documents certifying their receipt.
As follows, conducting the retail sale of beer for bottling, the fiscal cashier’s check should indicate the name (title) of beer, its price per unit of measurement and quantity, as well as the product subcategory code according to Ukrainian classification of the FEA products, which is indicated in the supplier’s invoice.
It should be noted that according to Group 22 Alcoholic and non-alcoholic beverages and vinegar of Section IV of the Law of Ukraine as of 04.06.2020 № 674-IX “On the Customs Tariff of Ukraine” the malt beer (malt) in containers of 10 liters or less and in containers more than 10 liters have different codes.
At the same time, during the retail sale of beer for bottling, for example, 0.3 or 0.5 l, which is packaged by the manufacturer in containers of more than 10 liters (30 liters or 50 liters), the fiscal cashier’s check of registrar of settlement operations must indicate the product subcategory code according to Ukrainian classification of the FEA products, which is specified in the accompanying documents of manufacturer (supplier), which indicates the origin of such products and is a basis for its accounting.