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 documents” (hereinafter – Order №329) amended the form of fiscal cash check for products (services) and the fiscal cash check for the issuance of funds and supplemented them with new requisites, namely “digital value of the bar code of the excise tax stamp on alcoholic beverages”, which is indicated in cases provided by current legislation.
Paragraph 11 Article 3 of the Law of Ukraine “On the use of registrars of settlement operations in trade, catering and services” (hereinafter – the Law № 265) establishes the business entities’ obligation to conduct settlement operations through registrars of settlement operations / its software version for excisable products using the programming mode indicating the commodity subcategory code according to Ukrainian classification of the FEA products, name (title) of products, prices and accounting of their quantity.
Therefore, a special programming mode has been established for excisable group of products, which does not provide for the possibility to use the name (title) of a homogeneous group (vodka, wine, cigarettes, etc.) but requires to indicate in checks of registrars of settlement operations / its software version that are accompanying the sale of such products the name of a particular unit of excisable product with mandatory reflection in such checks (in addition to the name (title)) of their codes according to Ukrainian classification of the FEA products, prices and quantities, including reflection of excise tax stamp requisites (series and number) by manual introduction (for registrars of settlement operations that cannot be modified or used without a scanner) or scanning the bar code of the excise tax stamp on alcoholic beverages.
Taking into account the above specified and requirements of current legislation, it is recommend for taxpayers from 01.10.2021 when programming alcoholic beverages that are part of the preparation of alcoholic cocktail to enter data / scan the brand to reflect its requisites in the settlement document once when uncorking the container, within preparation of the first portion of such cocktail or the sale of alcoholic beverages for bottling.
At the same time, the STS recalls that currently the settlement procedure, which is defined in Article 3 of the Law № 265, does not provide for the business entities’ obligation to indicate the numerical value of the bar code of the excise tax stamp on alcoholic beverages registering settlement operations in settlement documents.
Given the above, an obligation to indicate digital value of the bar code of the excise tax stamp on alcoholic beverages is defined only by Regulation 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, as amended by Order № 329.
As follows, from 01.10.2021, the grounds for applying penalties (financial sanctions) to business entities for the issuance of settlement document without specifying numerical value of the bar code of the excise tax stamp on alcoholic beverages from regulatory authorities will not arise until the entry of relevant legislative changes.