State Tax Service of Ukraine informs that business entities that carry out retail sale of fuel at gas stations with a help of specialized registrars of settlement operations are obliged to conduct settlement operations using the pre-programming mode of fuel metering.
That is, business entities are required to reflect receipt of fuel at a gas station in checks from registrars of settlement operations for its acceptance.
Reporting checks for the change of specialized registrars of settlement operations for gas stations must contain data on the actual volume of received and released fuel of each item, as well as their actual balances at the reporting time.
Such requirements are provided by the Law of Ukraine as of 06.07.1995 № 265/95-VR “On the use of registrars of settlement operations in trade, catering and services” (with changes and amendments) and Technical requirements for specialized electronic cash registers for gas stations, which are Annex 7 to protocol decision of the State commission for implementation of electronic systems and means of control and management of commodity and money turnover as of 27.06.2002 № 13.
Please note that absence of mandatory information on the receipt, release and balance of fuel in the reporting checks of specialized registrars of settlement operations is a sufficient basis for the STS’s verification regarding reasons for its absence in the context of individual business entities, including by conducting actual audits.