State Tax Service informs that according to Article 3 of the Law of Ukraine No. 265/95-VR as of 06.07.1995 "On the use of registrars of settlement operations in trade, public catering and services" (hereinafter – Law No. 265) business entities that carry out settlement operations in cash and/or non-cash form (using electronic payment means, payment checks, tokens, etc.) during the sale of products (provision of services) in trade, public catering and services, as well as operations with accepting cash for payment operations, in particular, are obliged to:
carry out settlement operations for the full amount of purchase (provision of service) through registered, sealed according to the established procedure and transferred to the fiscal operation mode of registrars of settlement operations (abb. RRO) or through software RRO registered by the fiscal server of the controlling body with creation of relevant settlement documents in paper and/or electronic form confirming execution of settlement operations or in cases provided for by this Law, with use of settlement books registered in the prescribed manner (Clause 1 Article 3 of the Law No. 265).
Article 5 of the Law No. 265 stipulates that for a period of failure of the RRO and its repair or in case of temporary, not longer than 7 working days, power outage, settlement operations are carried out using the accounting book of settlement operations and settlement book or using properly registered reserve RRO.
Procedure for registration and use of RRO, which are used for registration of settlement operations for products (services) is approved by Order of the Ministry of Finance of Ukraine No. 547 as of 14.06.2016, registered in the Ministry of Justice of Ukraine on 05.07.2016 under No. 918/29048 (hereinafter – Procedure).
Paragraph 20 Chapter 2 Section II of Procedure stipulates that registration of reserve RRO is carried out in the same manner as registration of the main RRO.
Article 15 of the Law of Ukraine No. 481/95-VR as of 19.12.1995 "On state regulation of production and turnover of ethyl alcohol, brandy and fruit alcohol, alcoholic beverages, tobacco products, liquids used in electronic cigarettes and fuel" with changes and additions (hereinafter – Law No. 481) stipulates that the retail sale of alcoholic beverages (except for table wines), tobacco products, liquids used in electronic cigarettes or fuel may be carried out by business entities (including foreign economic entities operating through their registered permanent representative offices) of all ownership forms, including their manufacturers, if they have licenses for the retail sale.
Application for issuance of license and annex to license for the retail sale of alcoholic beverages, tobacco products, liquids used in electronic cigarettes or fuel has to indicate business entity, address of the sales place and list of electronic control and cash registers and information about them: model, modification, serial number, manufacturer, date of manufacture; registration numbers of accounting books of settlement operations located at the sales place, fiscal numbers of software registrars of settlement operations.
Taking into account above specified, the business entity in the retail sale of alcoholic beverages, tobacco products, liquids used in electronic cigarettes or fuel can use reserve RRO for a period of failure of the main RRO.
At the same time, since in annex to license for the retail sale of alcoholic beverages, tobacco products, liquids used in electronic cigarettes or fuel, the business entity indicates list of RRO, then in case of using reserve RRO, such entity must submit application to relevant controlling body for reissuance of the corresponding license, indicating requisites of reserve RRO (model, modification, serial number, manufacturer, date of manufacture).