Cases of establishing the use of registrars of settlement operations and / or its software version with violation of the usage regime of programming the name (title) of excisable products became more frequent during actual audits in 2021 (including without specifying the commodity subcategory code according to Ukrainian classification of the FEA products).
In the course of actual audits during current year, more than 11 thousand cases (in every second audit) of sale of excisable products (alcoholic beverages, tobacco products and fuel) were detected without reflection of code according to Ukrainian classification of the FEA products in a check, which in turn distorts definition of shares of excise tax on fuel produced in Ukraine and imported to the customs territory of Ukraine, both in terms of administrative-territorial units and in Ukraine as a whole.
Reminder! Paragraph 11 Article 3 of the Law of Ukraine as of 06.07.1996 № 265/95-VR “On the use of registrars of settlement operations in trade, catering and services” (hereinafter – Law № 265) stipulates that that business entities that carry out settlement operations in cash and / or non-cash form (using electronic payment means, payment checks, tokens, etc.) selling products (services) in trade, catering and services, and also cash acceptance operations for further transfer are obliged to conduct settlement operations through registrars of settlement operations and / or its software version for excisable products using the programming mode indicating commodity subcategory code according to Ukrainian classification of the FEA products, name (title) of products, prices and their quantity accounting.
Requisites of the fiscal cashier's check for products (services) are defined in Paragraph 2 Section 2 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 № 220 / 28350 (hereinafter – Regulation № 13).
Eighth clause of Paragraph 2 Section 3 of Regulation № 13 stipulates that the fiscal cash receipt for products (services) must contain, in particular, the commodity subcategory code according to Ukrainian classification of the FEA products (indicated in cases provided by applicable law).
That is, the settlement document, which is created by registrars of settlement operations when conducting settlement operations for the sale of excisable products, should reflect such mandatory requisite as the “Ukrainian classification of the FEA products code”.
Requirements for creation of control tape in electronic form in registrars of settlement operations, software registrars of settlement operations, modems for data transmission, Procedure for transmission of electronic copies of settlement documents and fiscal reporting checks of registrars of settlement operations / software version to bodies of the State Tax Service of Ukraine are approved by Order of the Ministry of Finance of Ukraine as of 17.10.2020 for № 1744/22056 (hereinafter – Requirements № 1057 and Procedure № 1057 respectively).
Sub-paragraph 1.2 Paragraph 1 Procedure № 1057 stipulates that data storage and collection system of registrars of settlement operations is a national system designed to collect data and transfer this data to the data accounting system of registrars of settlement operations in the STS on the storage technology and data collection of registrars of settlement operations for the State Tax Service of Ukraine.
Data storage and collection technology of registrars of settlement operations for the State Tax Service is a technology developed by the National Bank and approved by the State Tax Service. Technology is intended for use in data storage and collection system of registrars of settlement operations for the STS.
In turn, Paragraph 9.1 of Procedure № 1057 stipulates that the transfer of data of registrars of settlement operations to the information processing server is performed under regulations specified in configuration of registrars of settlement operations in the XML-document format specified in the information transfer protocol.
Given the above specified and the fact that the Ukrainian classification of the FEA products code is a mandatory requisite for excisable products, and, according to Regulation № 13, is actually part of the product name (title), the State Tax Service of Ukraine informs that according to the storage technology and data collection of registrars of settlement operations the code Ukrainian classification of the FEA products code is provided in the structure of tags with attribute for mandatory requisites.
Business entities’ failure to reflect the Ukrainian classification of the FEA products code in checks of registrars of settlement operations leads not only to the application of financial sanction to such entities in the amount of three hundred non-taxable minimum incomes (currently 5.100.0 UAH), which is provided by Paragraph 7 Article 17 of the Law № 265, but also significantly affects crediting of excise tax to the general fund of relevant budgets.
Absence of Ukrainian classification of the FEA products code in checks of registrars of settlement operations upon retail fuel sale significantly affects crediting of part of the excise tax on fuel produced in Ukraine and imported to the customs territory of Ukraine to the general fund of relevant local government budgets (territorial communities) for the payment of salaries to the teaching staff of secondary schools, maintenance of health care facilities (including in remote rural areas), as well as financing of other powers delegated to local governments.
Herewith, it should be noted that Verkhovna Rada of Ukraine adopted draft Law № 5600 om 30.11.2021, which from 2022 changes mechanism of excise tax on retail sale of tobacco products and liquids used in electronic cigarettes (hereinafter – excise tax on retail sale of tobacco products), namely transferred to producers and importers are obliged to pay 5% of excise tax on the retail sale of tobacco products, which is currently paid by retailers.
At the same time, the draft Law “On amendments to the budget code of Ukraine regarding inclusion of excise tax on sale of tobacco products by business entities” (Reg. № 5719) suggests to change mechanism of crediting and distribution of excise tax on the retail sale of tobacco products between local communities, which provides for proportional distribution of excise tax on the retail sale of tobacco products between local communities depending on the cost of tobacco products in the retail network in relevant area on the basis of data from registrars of settlement operations and / or its software version. At the same time, the STS will monthly determine shares for crediting excise tax on retail the sale of tobacco products and publish them on its official portal.
Given the above specified, the State Tax Service of Ukraine reiterates the need for business entities to comply with requirements of the Law №265, particularly in terms of settlements through registrars of settlement operations and / or its software version for excisable products using programming mode with commodity subcategory code according to Ukrainian classification of the FEA products, name (title) of products, prices goods and their quantity accounting.