Cases of establishing the use of registrars of settlement operations and / or its software version by economic entities without programming mode of the name (title) of each excisable product with commodity subcategory code according to Ukrainian classification of the FEA products increased in a number according to results of the actual audits in January – July 2021.
Reminder! 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 goods, prices and accounting of their quantity.
Requisites of the fiscal cashier’s check for products (services) are defined in 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 a№ 220 / 28350 (hereinafter – Regulations № 13).
The fiscal cashier’s check for products (services) must contain the commodity subcategory code according to Ukrainian classification of the FEA products (indicated in cases provided by applicable legislation) according to the Eighth paragraph of Section III of Regulations № 13.
That is, a settlement document, which is created by the registrar of settlement operations conducting settlement operations for the sale of excisable products, should reflect such mandatory requisites as “code of Ukrainian classification of the FEA products”.
Requirements for creation of a control tape in electronic form in registrars of settlement operations / its software version and modems for data transmission and the Procedure for transfer of electronic copies of settlement documents and fiscal reporting checks of registrars of settlement operations/ its software version by wired or wireless communication channels to the State Tax Service of Ukraine and its bodies are approved by Order of the Ministry of Finance of Ukraine as of 17.10.2020 № 1744/22056 (hereinafter – Requirements № 1057 and Procedure № 1057 respectively).
Sub-paragraph 1.2 Paragraph 1 of Procedure № 1057 defines that the data storage and collection system of registrars of settlement operations is a nationwide system developed to collect data from registrars of settlement operations and transfer these data to the data accounting system of registrars of settlement operations in the STS using the technology data storage of registrars of settlement operations and its collection for the State Tax Service of Ukraine.
Sub-paragraph 1.2 Paragraph 1 of Requirements № 1057 defines that the data storage and collection system of registrars of settlement operations for the STS is a technology developed by the National Bank and approved by the STS. Technology is intended for the use of technology data storage of registrars of settlement operations and its collection for the STS.
In turn, according to Paragraph 9.1 of Procedure № 1057, the transfer of data from registrars of settlement operations to the information processing server is performed according to Regulations specified in the configuration of registrar of settlement operations in the format of XML documents defined in the information transfer protocol.
Given the above specified and the fact that code of Ukrainian classification of the FEA products is a mandatory requisite for excisable product and is actually a part of the name (title) of product according to Regulations № 13, the STS informs that the code of Ukrainian classification of the FEA products is provided in the tag structure with an attribute for mandatory requisites according to technology of storage and data collection of registrars of settlement operations.
Paragraph 7 Article 17 of the Law № 265 stipulates that the economic entities that carry out settlement operations for products (services), through registrars of settlement operations and / or its software version without the programming mode of name (title) of each excisable product indicating the commodity subcategory code according to Ukrainian classification of the FEA products, price of products and accounting for its quantity may receive a financial sanction in the amount of three hundred non-taxable minimum citizens’ incomes (300 x 17 = 5.100 UAH).
Additionally please note that indication of mandatory requisites of settlement documents in a structure of tags of optional requisites is a violation of regulatory requirements and may lead to the loss of information transmitted by the economic entity to the server of supervisory authority and cause control and verification measures.
Given the above specified, the State Tax Service of Ukraine reiterates the need for economic entities to comply with requirements of the Law №265, particularly in terms of settlement transactions through registrars of settlement operations and / or through its software version for excisable products using programming mode with commodity subcategories codes according to Ukrainian classification of the FEA products, name (title) of products, prices and accounting for their quantity.