In connection with receipt of requests from taxpayers, the State Tax Service provides recommendations regarding reflection in settlement documents of registrars of settlement operations and software registrars of settlement operations (hereinafter abb. RRO/PRРРО) information regarding product payment in installments.
In case of product sale on terms of payment in installments, acceptance of each part of payment must be carried out according to requirements of the Law of Ukraine № 265/95-VR as of 06.07.1995 "On use of registrars of settlement operations in trade, public catering and services" (hereinafter – Law № 265) to be accompanied by issuance of settlement documents of the established form and content.
As an example and in case of the product sale with receipt of pre-payment "advance", including according to the contract in writing, in first check instead of the title should be indicated that it is "advance for xxx", where "xxx" is the title or article number of product and amount that was received from the buyer.
Note: Any other identifier can also be specified, which will ensure identification of sold product and for which "advance" was received, number of checks for accepting advances is not limited, rules for their formation are standard. In addition, in comments to such check, we recommend to specify "Balance to be paid" (optional requisite that will help to identify economic operation).
The second check (the last check), within which the final product payment and delivery to the buyer takes place (including one that does not provide for final payment, in connection with full repayment of the product cost in advance) must contain complete nomenclature, where the title of products (services) which are sold is indicated, its full price, quantity, previously received pre-payments (advances) reflected, by which cost of such products will be reduced and directly amount to be paid after taking into account amount of pre-payments (advances) previously paid by the buyer.
Note: Please note that programming of RRO/PRRO for appropriate visualization of the fiscal cash checks created by them and correct reflection of information about settlement operations carried out by business entities must be carried out according to "Technology of storage and collection of RRO data for State Tax Service. Transfer protocol information" and/or API of the fiscal server.
In case of return of products that were purchased on the terms of payment in installments, the entire chain of checks created within the limits of such sale is subject to cancellation.
Similarly, but in the reverse sequence, checks must be created, within which products are received first (without payment or partial payment) and then debt for such operations is settled.
In such case, on the contrary, the very first check must have nomenclature, quantity and total cost of products, all subsequent ones must contain information about the essence of operation being carried out: "partial payment", "full payment", etc. (unlimited number of options for specifying the essence operations), and have a reference to product within the sales limits of which such checks or article (code) are formed, and/or requisites of the first check, where the title of sold product is indicated in manner permitted by the law.
At the same time, only the above specified rules for formation of the fiscal cashier's checks, in addition to full compliance with legislative requirements, will ensure combination of issued settlement documents in a chain that will enable the seller to track payment received for sold products and the buyer to have confirmation of such payment.
In addition, the value added tax payers (hereinafter – VAT) please note that checks for receiving "advance" must contain information regarding accrual of the VAT payment obligations on the amount of actually received" advance". In the check with nomenclature, which is the last in such chain, according to given example, only those VAT liabilities arising according to the balance due within such check should be reflected.
In case of the release of products (services) without payment or with partial payment, obligation to pay the VAT for the full cost of products (services) must be reflected in the check.
Obligations to pay excise tax must be specified in checks that will accompany the direct sale of excisable products and/or products (within the meaning of Sub-paragraph 14.1.212 Paragraph 14.1 Article 14 of the Tax Code of Ukraine).
Note: Reminder! Circumstances of accepting advances and providing discounts are the result of exclusively contractual relations between the buyer and the seller and therefore cannot be formalized, but must not contradict norms of direct effect of the Civil Code of Ukraine.
We emphasize the taxpayers’ attention that the above specified options for dividing payment into parts do not require changes to existing legal acts and become available due to appropriate programming of your RRO and/or PRRO.