From 01.08.2023, the Law of Ukraine № 3219 as of 30.06.2023 "On amendments to the Tax Code of Ukraine and other laws of Ukraine regarding taxation peculiarities during the martial law" amended Paragraph 2 of Article 3 of the Law № 265 dated 06.07.1995 "On use of registrars of settlement operations in the trade, public catering and services" (hereinafter – Law № 265) regarding simplification of the fiscal check. Clause 2 was added to this Paragraph:
Individuals – entrepreneurs who are single tax payers and are not registered value added tax payers, selling products (excepting excisable products, technically complex household products subject to warranty repair, medicines, medical products, jewelry and household products made of precious metals, precious stones, precious stones of organic formation and semi-precious stones) or providing of services have a right to indicate the product title (service) in settlement document in a form that reflects consumer characteristics of the product (service) and identifies belonging of such product (service) to a product group or services.
Due to the specified changes, clearly defined categories of sellers, selling products or providing services, have a right to indicate the product title (service) in settlement document in a form that reflects consumer characteristics of products (services) and identifies belonging of such products (services) to a product group or service.
At the same time, taxpayers began to contact the State Tax Service with a request to clarify:
How should such simplified check look like?
How to specify product group correctly?
Where to take its title, if doubts arise?
In this regard, there are answers to these questions within the limits of our competence.
Answer: specifying product title (service) in a form that reflects consumer characteristics of the product (service) and identifies whether product (service) belongs to a product group or service, in case of doubts about correctness of assigning certain products to certain groups, we recommend using the State Classifier of Products and Services (Order of the State Committee of Ukraine on Technical Regulation and Consumer Policy of Ukraine № 457 as of 11.10.2010) in edition of Order of the Ministry of Economy № 211 as of 16.02.2017 and indicate the product (service) classified by the title "Groups" instead of reflecting specific position.
Such possibility is established by direct provision of the Law № 265 and does not require creation of a new form of fiscal cashier's check.
Herewith, the form of such fiscal cashier check is defined in Annex 1 to Regulation on the form and content of settlement documents/electronic settlement documents, approved by Order of the Ministry of Finance of Ukraine №13 as of 21.01.2016, registered in the Ministry of Justice of Ukraine on 11.02.2016 under № 220/28350.
Specifying the product title (service) in a form that reflects consumer characteristics of the product (service) and identifies product (service) as belonging to the product group or service, which is classified under the title "Groups", instead of reflecting specific item, it is possible, for example, to specify:
- "bed linen" instead of "pillowcase", "sheet", "blanket", etc.;
- "pastry" instead of "pies with poppy filling", "pies with cherries", "pies with jam", etc.;
- "beverages" instead of "lemonade", "citro", "duchess", "tarragon", etc.