Business entities are obliged to conduct settlement operations through registrars of settlement operations / its software version and provide an individual with a settlement document of the prescribed form and content for the full amount of transaction created in a paper and / or electronic form (including but not limited to reproducing QR-code on the display of registrar of settlement operations or the display of device on which software registrar of settlement operations is installed, specifically the QR code that allows an individual to read and identify it with settlement document according to the data structure contained therein and / or by sending electronic payment document to the subscriber number or e-mail address provided by such individual) as is stipulated by Paragraph 2 Article 3 of the Law № 265.
As follows, only reproduction of the QR-code in electronic settlement document on registrar’s display, which allows an individual (buyer) to read and identify it with settlement document according to the data structure contained in it, without sending such document to the user’s subscriber number or e-mail address, does not meet requirements for provision of settlement document of the prescribed form and content to individual (buyer). For this, Paragraph 1 Article 17 of the Law № 265 provides for a liability in the form of penalties.
Indication of the QR-code in the fiscal check on the display of registrar of settlement operations is only a part of settlement document, which can be used by the consumer to verify its authenticity and identification of device on which such document is formed.