Order of the Ministry of Finance of Ukraine as of 18.06.2020 № 306 “On amendments to Order of the Ministry of Finance of Ukraine as of 21.01.2016 № 13” (hereinafter – Order № 306) and Order of the Ministry of Finance of Ukraine as of 08.06.2021 № 329 “On approval of amendments to Regulations on the form and content of settlement documents / electronic settlement documents” (hereinafter – Order № 329) made amendments to Regulations on the form and content of settlement documents.
These amendments relate to requisites of the fiscal cashier’s checks for products (services) created and printed by registrar of settlement documents.
Registrars of settlement operations, versions of internal software of which are included in the State register of registrars of settlement operations, must be finalized by their producers (suppliers) by 01.10.2021 according to Article 12 of the Law of Ukraine of 06.07.1995 № 265/95-VR “On the use of registrars of settlement operations in trade, catering and services” (hereinafter – the Law № 265) to ensure compliance with all requirements regarding the form and content of settlement documents respectively to Order № 329.
Also, registrars of settlement operations, versions of internal software which are included in the State register of registrars of settlement operations and which were not registered in controlling bodies till the day of entry into force of Order № 306, in the presence of technical possibilities had to be finished by their producers (suppliers) until 01.08.2021 according to Article 12 of the Law № 265 in order to ensure possibility of fulfilling all requirements regarding the form and content of settlement documents.
At the same time, registrars of settlement operations, which were registered at the STS and its bodies before the date of entry into force of these regulations and cannot be finalized by their producers for technical reasons, are not subject to the requirements of:
- creation of electronic settlement documents;
- reflection of the business entity’s name (title);
- digital indication of the product’s bar code;
- rounding of the payable amount;
- indication of the transaction currency;
- name (title) of the payment system;
- QR code.