A register of copies of pro is introduced. State register of cash register of Ukraine What type of cash register to choose

It operates on the territory of Ukraine. State Register. RRO, the purpose of which is to ensure the implementation and use of only those registrars of domestic and foreign production that meet the requirements of the regulatory acts of Ukraine, are certified in the state certification system for compliance with the requirements of current state standards and are approved for use. Provisions about. State register. RRO as well. Position pr in the order of maintenance and repair. RPO approved. Cabinet. Ministers of Ukraine on presentation. Ministry of Economy of Ukraine and. State Tax Administration of Ukraine.

The State Register allows, with the help of technical means of electronic cash registers, to introduce effective state control over financial and economic activities. SPD of all forms of ownership. Implementation and registration. KKM, not included in. State Register, prohibited. In Ukraine, the operation of the model is also prohibited. EKKA, the period of use of which is established. The state register is over.

Technical requirements for KKM approved by the decision. State interdepartmental expert commission on. KKM (Protocol No. 2 dated 60 795), provide for:

n 21 -. EKKA must have a case, the design of which does not allow uncontrolled access to functional blocks. EKKA and in particular to the fiscal memory block;

n 22 -. ECCA should be sealed; the seal must be on the surface of the case and be accessible for quick visual determination of its integrity. Fiscal memory should be sealed separately;

n 23 -. EKKA must have a real-time calendar clock that works regardless of the connection. EKKA to the power supply and eliminates the need to enter the date and time before starting work;

n 25 -. EKKA must ensure the preservation of information in the RAM and in the clock-calendar when the power is turned off for at least 1440 hours;

n 26 -. EKKA must ensure the impossibility of entering takeoff information into the fiscal memory block if the date preceding the date is set in the calendar clock?? last day report;

n 27 -. EKKA should ensure the impossibility of changing or destroying the algorithms of work, information in the operational and fiscal memory and changing the date in the watch-calendar without damaging the seals or the case. ECCAA;

n 28 -. EKKA must ensure the printing of a paper control tape in a single working cycle with cash receipts, on which the details and indicators of cash receipts issued to customers are displayed in a copy;

n 210 -. EKKA should be automatically blocked in the following cases: a decrease in the power supply voltage below the value specified in the technical specifications for a particular one. ECCA; lack of check and control tape; in disabling the printing mechanism, violation of the sequence of operations, which is provided for by the algorithm of work; exceeds the capacity of the numbers that are being processed; overflow, malfunction or separate fiscal memory;

n 31 -. EKKA must ensure the printing and issuance of a cash receipt, all names and letter abbreviations of which are made in the state language and containing: the name and location of the enterprise; identification ((factory) number; fiscal (registration) number provided by the tax office; serial number of the cash receipt; date and time of issue of the cash receipt, name of each product, cost and rate code. VAT of each product, quantity and price of goods; total cost of all purchased goods (Figure 152).2):

. Rice 152. Fiscal cash receipt for goods (services)

n 32 -. ECCA must ensure the daily printing and issuance of a fiscal reporting receipt, which contains: identification and registration numbers. ECCA; codes and rates. VAT in percent, the amount of daily turnover from the sale of goods at each rate. VAT separately, amounts. VAT at each rate. VAT separately; the amount of the daily turnover for the sale of goods is not subject to taxation; the total amount of the daily turnover from the sale of goods, the number of cash receipts issued per day; date and time of issue of the fiscal report;

n 34 -. EKKA must perform periodic reports from the fiscal memory for any period of time from the beginning of its operation;

n 51 - depending on the design and functionality. EKKA are divided into portable, autonomous stationary and system;

n 52 - the number of goods, programmable, must be at least: 100 - for portable, 200 - for stationary and 2000 - for system. ECCA;

n 57 - signs that are printed. ECCA on paper must be clear, easy to read and not allow for divergent interpretation

11. Explanations of tax authorities and analysts on this topic (filling out a tax invoice, registering in the register, a unified register of tax invoices, a tax invoice form, a form):

05 Sheet DFS No. 398/6/99-99-. from 02/01/2018 - how to fill out VAT for work and materials used.

06 INK GFS No. 561/6/99-99-. /IPK dated 02/12/18 - the RK is registered in the ERNN after the registration of the HH (in case of blocking the registration of the HH).

10 INK GFS No. 313/6/99-. /IPK dated January 29, 2018 in the absence of the fact of delivery, erroneous НН and РК are not reflected in the declaration.

25 INK State Fiscal Service No. 1676/6/99-. from 08/18/2017: errors in the details of the VAT - no tax credit.

26 INK GFS No. 1825/6/. /IPK dated 09/05/2017 - an error in the mandatory details of the VAT does not give the right to a tax credit.

·27· Letter of the State Fiscal Service No. 2723/99-99-. From 09/06/2017 - monitoring of risky HH: changes in blocking criteria.

a) if the electronic signature on HN and the surname of the person who made it belong to different persons,

b) erroneous compilation of 2 NN for one operation,

c) on the numbering of tax invoices

·03· Letter of State Fiscal Service No. 2876/6/99-. -15 from 11.02.2016 - o consolidated tax invoice upon receipt of prepayment.

·05· Number of consolidated tax invoices, more details. .

·06· Deadline for registration of consolidated VAT, more details. .

·07· Do I need to write out VAT when receiving erroneously credited funds? More. .

·08· Letter of the State Fiscal Service No. 4168/6/-. -15 from 02/25/2016 - penalties for late registration of VAT or adjustment calculations that are not issued to buyers.

·09· Letter of the State Fiscal Service No. 4455/. -15 dated 02/29/2016 - on consolidated VAT when the supply is of a continuous or rhythmic nature.

·10· 15.04.2016. Webinar "Accounting Spring 2016". Many questions on our topic.

·11· Letter of the State Fiscal Service No. 4465/. -16 dated 03/15/2016 - on filling in VAT when supplying goods (services) for non-production use within the limits of the taxpayer's balance sheet.

13 Fixing bugs in HH

·14· Letter of the State Fiscal Service No. 11490/6/. -01-15 dated 05/26/2016 on units of measurement in HH, which are not in the classifier.

·16· Letter of the State Fiscal Service No. 19854/6/. -15 from 13.09.2016 If the VAT date is wrong, is there a right to a tax credit?

·18· Letter of the State Fiscal Service No. 22778/6/. -15 dated 10/21/2016 — if HH is not included in the 365-day tax credit: is it possible to use it through a clarifying calculation?

·02· Letter of the State Fiscal Service No. 46/6/. -15 from 01/05/2015: tax invoice for services (filling in the column "Unit of measurement").

·05· Letter of the State Fiscal Service No. 5292/7/. -17 from 17.02.2015 Changes in VAT from 01.01.2015, extensive analysis of most aspects, incl. and NH.

·06· Letter of the State Fiscal Service No. 27651/7/. -17 dated 07/29/2015 on the reduction of the list of mandatory requisites HH.

·07· Letter of State Fiscal Service No. 29163/7/. -17 dated 08/07/2015 - changes in the preparation and registration of VAT.

·08· Letter of the State Fiscal Service No. 29562/7/. -17 from 08/11/2015 - analysis of the changes that occurred on 07/29/2015.

·09· Brochure of the State Fiscal Service on changes in the registration of VAT and RK.

·10· Informative message of the State Fiscal Service - changes from 29.07.2015 in the preparation, registration of NN / RK.

1) The actual cost of services is determined based on the results of the month (in fact, by the 5th day of the next month). What is the date for issuing VAT for the excess of the cost of the service over the contractual cost?

2) The buyer received the goods in the month following the shipment. In what month should the buyer display the tax credit for this VAT?

3) HH is issued by one employee, and registered in ERNN by another. Am I eligible for a tax credit?

4) What date should be indicated in column 7 of Table 1 of Appendix 1 to the declaration, if the calculation of the VAT adjustment was registered by the buyer in the URNT on 03/31/2015, and received by the supplier on 04/01/2015?

5) Erroneously, twice for one delivery, an HH was issued. How to fix such an error?

6) Is it necessary to display excise tax amounts in VAT?

·01· Letter of the Ministry of Revenue No. 9357/6/99-. -15 dated 05/26/2014 - a complaint against the supplier (Appendix 8 to the Declaration) as a replacement for VAT under the cash basis.

·04· Letter of the Ministry of Revenue No. 8629/6/99-. -15 from 05/15/2014: mismatch of signatures in tax invoices in paper version with electronic version.

·07· Letter of the Main Directorate of the Ministry of Income in Kyiv No. 4487/10/26-. -06 dated 05/20/2014 - on the availability and correctness of the stamp "Approved" in the form of a tax invoice.

·09· On the permission of the parent company for the issuance of VAT by the branch. More. .

·10· Filling in VAT for advance payment for part of the work. More. .

·01· It is not necessary to indicate the CCD number in the tax invoice before 07/01/13. Read more…

·02· GNSU explained how the tax invoice is filled in for the amount of excess of regular prices over actual ones. Read more…

·03· General consultation No. 1177 on the consolidated tax invoice.

·04· The State Tax Service has written how to fill in the register if instead of a tax invoice there is a complaint against a supplier. Read more…

·05· Order of the Ministry of Finance No. 1340 - new form approved for the register of tax invoices.

·06· Letter NGS No. 3531/0/141-. - in tax invoices, only fields with cells are aligned to the right.

·07· Letter from the State Tax Service No. 721/6/15-3115 dated 01/16/2013: on filing a complaint against the seller for non-issuance of a tax invoice or about its registration with violations.

·08· Letter of the State Tax Service No. 534/6/15-3115 dated 01/15/2013: when filling out a tax invoice, the SIZE of the letters is important.

·09· Letter of the State Tax Service No. 1284/К/15-3114 dated 05.03.2013: fill in the VAT only in Ukrainian.

·10· The State Tax Service has explained in the Bulletin how to fill in VAT on the basis of an invoice. Read more…

·11· Letter of the State Tax Service No. 3183/6/18-8515 dated February 28, 2013: tax authorities cannot prohibit the registration of invoices in the ERNN.

·12· Letter of the State Tax Service No. 413/5/15-3116 dated 01/15/2013: the period for reflecting the VAT in the register.

·13· Letter of State Tax Service in Sumy region. No. 1722/10/15-307 dated February 15, 2013: the date the complaint was filed against the supplier.

·14· Letter from the STS in Sumy region. No. 792/10/15-307 dated 01/25/2013: tax credit for documents replacing the tax invoice: transport, hotel services.

·15· Letter of the State Tax Service No. 3341/6/15-3115 dated 03/04/2013: signatures in the tax invoice upon registration in the ERTN.

·16· Letter of the State Tax Service No. 5788/7/. -23 dated 03/11/2013: Complaint against the supplier for non-registration of HH in the ERRN.

·17· Letter of the State Tax Service No. 116/4/. -13 from 03/21/2013: tax credit for PPO check instead of VAT.

·18· Letter of the Ministry of Revenue No. 1883/6/99-. -15 dated 04/29/2013: capital and small letters in the title.

·20· Letter of the Ministry of Revenue No. 11550/6/99-. -16 dated 09/19/2013 - consolidated tax invoices do not apply to received advances.

22 Letter from the Ministry of Revenue No. 11982/6/. -15 dated 09/27/2013 - if the mandatory details of the VAT are incorrect or missing.

·24· What to do if the buyer refuses to sign Addendum 2 to HH? More. .

·25· Correction to VAT when returning an advance payment to a VAT non-payer. More. .

26 Letter of the Ministry of Income No. 12232/7/. -17 dated 07/17/2013 - regarding details in the VAT, issued during the re-registration period.

·27· Is it possible to split one VAT with the amount of VAT more than 10 thousand into two or more? More.

Tax invoice in the 2012 clarification.

The State Tax Service of Ukraine has published several summarizing tax consultations on VAT. The most important of them (with regard to this topic) is the Generalized tax consultation (approved by order of the State Tax Service No. 127 of February 16, 2012) on certain issues of reflection in tax accounting for VAT of the reporting period of tax invoices issued in previous periods.

Answers are given that solve the problems of interest to all:

• 01. With regard to untimely received tax invoices: an entry in the register of tax invoices is the only confirmation of the late receipt of VAT.
• 02. If the buyer paid for the goods in several advance payments in one day, then it is up to you whether you will issue one or more tax invoices.
• 03. It is possible to include in the tax credit a tax invoice registered in the URNT in the following month, but within the 20 days allotted by law (now in 2013 this period is 15 days).
• 04. Is it possible to exclude an erroneous tax invoice from the unified register.
• 05. What are the consequences of erroneous registration of a tax invoice in a single register.
• 06. Can a taxpayer reflect a tax credit if the received tax invoice is filled with violations or the data from it does not correspond to the data from the unified register.
• 07. What is considered a violation of filling out tax invoices? The State Tax Service agreed that these were only errors in the mandatory requisites of the taxpayer or inconsistency of data from the taxpayer with the terms of delivery - price, nomenclature, etc. But the rest of the "inventions" of the Ministry of Finance (like aligning details to the right) can be ignored.
• 08. NV is compiled only in Ukrainian. In foreign names of goods or trademarks, you can also use a foreign language (for example, English).
• 09. A tax invoice received late is included in line 10.1 of the declaration if 365 days have not passed. And there are no other restrictions - they were not provided for by the Tax Code from the very beginning of its operation.

Also remember that you should not use a facsimile when filling out tax invoices. This conclusion can be drawn from the Generalizing Tax Advice No. 1047 dated November 23, 2012.

What else did the State Tax Service write in 2012 on the topic of filling in tax invoices, their registration in a single register, adjustments, etc.:

GNSU Letter No. 4621/7/15-3417-20 dated February 15, 2012 UKT FEA codes in the tax invoice: the most correct FEA code is the one indicated in the customs declaration, even if it later changed.

Letter of the GNSU No. 4809/7/15-3417-26 dated February 16, 2012: nomenclature in the tax invoice in a foreign language.

Letter of the GNSU No. 10162/7/15-3417-16 of 04/06/2012: consolidated tax invoice and its adjustment.

Letter of the STS in Kiev No. 2174/10/06-408 dated 13.04.2012 Form of tax invoice: if all the mandatory details of the HH are filled out correctly and reliably, then it does not matter that in the column “Form of settlements” instead of the word “rahunk a”, it says “rahunk u”. This VAT is considered to be filled without violations.

Letter of the GNSU No. 9181/6/15-3115 dated May 30, 2012. - a consolidated tax invoice and an extract from the calculation of adjustments to it.

Letter of the GNSU No. 6140/6/15-3415-19, No. 10164/ 7/15-3417-19 of 04/06/2012 Filling in the tax invoice during the reorganization.

Letter of the GNSU No. 19145/7/15-3417-20 dated July 16, 2012. UKT VED codes in tax invoices.

Letter of the State Tax Service in Kiev No. 4301/10/06-406 dated July 17, 2012. Registration in the Unified Register and tax credit, if HH is registered next month, but within the required 20 days.

You should not use a facsimile on tax invoices. The GNSU writes about this in the Generalizing Tax Advice No. 1047 of November 23, 2012.

Interesting from judicial practice for 2012:

The conclusions of the tax authorities about the absence or insufficiency of the supplier (contractor) of the labor or material resources necessary to fulfill contractual obligations and the exclusion of the relevant tax invoices from the VAT tax credit is illegal. More details (see the text of the definition of VACU).

Cash register - 2018 (RPO) in Ukraine

Topic: Cash transactions.

08. Selected questions:

10. Clarifications and regulations on the topic Cash register:

Order No. 417 - On the approval of regulations on the use of cash registers, accounting books for settlement transactions, application forms, certificates, decisions, certificates.

·05· Letter of the Main Directorate of the State Fiscal Service in the Kharkiv region No. 387/IPK/20-. -17 dated 05/26/2017: Sole proprietor sells goods via the Internet - should PPO be applied?

·06· Letter from the State Fiscal Service No. 206/Ch/. /IPK dated 05/16/2017: is it necessary for an entrepreneur in group 2 to apply cash register when selling LED lighting devices (diode lamps with a base based on LED technology), the code of which according to UKT VED is 8543 70 90 00?

·08· INK GFS No. 396/Ch/99-. from 05/29/2017 - what is the calendar year for a turnover of 1 million hryvnia for the use of PRO, the sale of own products and exceeding the turnover of 1 million hryvnia.

·09· INC GU SFS in the Kiev region No. 209/IPK/10-. from 05/16/2017 - exit trade; PPO blocking in the absence of reporting within 72 hours.

·11· INK GFS No. 637/G/99-. from 06/14/2017 - sale and installation of intercom equipment and other complex household appliances.

14 INK GFS No. 1129/6/99-. from 07/11/2017 - sale of complex household goods on the Internet.

·15· IHK State Fiscal Service No. 1633/. /IPK dated 08/16/2017 - commission trading with a simpler: a limit of 1 million hryvnia for the use of cash registers.

16 INK GFS No. 1739/O/. /IPK dated 28.08.2017: turnover exceeded UAH 1 mln. on a single tax and the use of cash registers.

·17· GU SFS in Kiev INK No. 2219/IPK/26-. -18 from 10/11/2017: determination of the income of a single tax payer and cash entry under commission agreements.

·01· Letter from the State Fiscal Service No. 1863/6/. -15 from 01/29/2016 - how to carry out "official deposit", "official issuance".

·02· Letter No. 2375/10/. -11 dated 03.02.2016 MU SFS TsOOBP - renaming settlements, streets: whether to re-register the cash register?

·04· Certificate of used paybooks in case of PPO failure, More. .

·05· Term of repair in case of failure of PRO, More.

06 Nuance of PRO victoria

09 Illumination of the application of PPO and KURO

·10· Application by a simplified businessman of PPO, if there is no million turnover, and the device is already registered, more. .

·11· Letter of State Fiscal Service No. 8277/6/. -15 dated 13.04.2016 Re-registration of PRO due to the change of the name of the address of its use

·12· Letter of the State Fiscal Service No. 5295/К/. -14 dated 05/23/2016 Use of PPO when selling goods via the Internet

·13· Letter of State Fiscal Service No. 5585/С/. -14 dated 05/27/2016 Individuals on a single tax: cancellation of registration, application of PRO

·14· 11.04.2016. About the new form of fiscal check:

·15· Letter of the State Fiscal Service No. 12039/6/. -15 dated 06/02/2016 issues of using PRO for settlements through a payment terminal.

·16· Letter of State Fiscal Service No. 5984/B/. -14 from 06/03/2016 - PPO and the sale of draft beer by the entrepreneur.

·01· Letter of the State Fiscal Service No. 1811/6/. from 01/30/2015 - excise tax in cash receipt PPO

·02· Letter of the State Fiscal Service No. 1848/6/. -15 dated 01/31/2015 - excise tax in PPO checks.

·03· Letter of the State Fiscal Service No. 4315/7/. from 02/10/2015 - issues of application of cash registers and conducting actual checks.

·04· Letter of State Fiscal Service No. 6556/6/. from 03/30/2015 - cash register in the e-commerce system.

·05· Clarification dated 17.04.2015 of the Main Directorate of the State Fiscal Service in the Transcarpathian region: How to act in case of PPO failure?

·06· About Z-report printing at petrol stations, more details. .

·07· About trade in products of own production, more. .

·08· About payments for medical services, more. .

·09· Letter of the State Fiscal Service No. 20887/6/. -15 from 01.10.2015: delivery of goods by courier, trade in the online store.

·12· Letter of the State Fiscal Service No. 23229/. -15 dated 02.11.2015 on the provision of a replacement cash register to the CSO in the event of a delay in the warranty repair of the cash register for more than 7 working days.

·14· Letter No. 27701/-11 dated 28.12.2015 MU SFS - TsOOOBP - use after 01.01.2016 RRO, which were put into operation earlier.

·15· 07.10.2015. About the use of devices by entrepreneurs

·01· Letter of the State Fiscal Service No. 15258/7/. from 12/15/2014 - electronic reporting on cash registers.

·02· Letter of State Fiscal Service No. 862/7/. /34 dated 07/31/2014 - PPO cashier's checks and financial sanctions.

·03· Letter of the Ministry of Revenue No. 3737/6/. -15 dated 02/26/2014 - "paper" reporting, payment terminals.

·05· Clarification from 21.02.2014. Information cannot be transmitted due to Technical problems: is there any liability.

·01· Letter GNSU No. 2427/ . /111 dated 01/31/2013 - electronic reporting.

·02· Letter to the GNSU No. 891/6. /48 from 21.01.2013 about modems.

·03· Letter of the Ministry of Economic Development No. 3501-. -12 from 02/07/2013 - devices, single tax and payment terminals.

·04· Letter of the Ministry of Revenue No. 12036/7/99-. /800 dated 07/17/2013: if you have 5 or more devices, expect verification soon..

01.1 Electronic reporting of cash registers.

Since the beginning of 2013, the Ministry of Education and Science of Ukraine (now the SFS) has been accepting information from the PRO in electronic form. Laws No. 2756 and No. 3609 amended the Law on PPO, which introduced an electronic control tape and modems designed to transmit copies of settlement documents generated by the cash register and fiscal reporting receipts, which are contained on the control tape in the PPO memory or in the memory of modems, which to attached to him.

A modem is a separate device or as part of a PPO device designed to transfer copies of generated PPO settlement documents and reporting fiscal receipts in electronic form via wired or wireless communication channels, which includes a memory for temporary storage of these copies.

Providing reporting by wired or wireless communication channels

From 01.01.2013 PPO connection to the Data Storage and Collection System was started in order to provide business entities with electronic copies of settlement documents and fiscal accounting receipts of PPO to the State Fiscal Service of Ukraine via wired or wireless communication channels.

In accordance with paragraph 7 of Art. 3 of the Law on cash registers, business entities that use cash registers that create a control tape in electronic form, or electronic cash registers that create a control tape in printed form, must submit to the State Fiscal Service of Ukraine via wired or wireless communication channels electronic copies of settlement documents and fiscal reporting checks that are contained on a control tape in the PPO memory or in the memory of the modems that are connected to them.

Business entities that use cash registers that create a control tape in printed form, with the exception of electronic cash registers, must submit to the State Fiscal Service of Ukraine by wire or wireless communication channels information on the volume of settlement transactions performed in cash or non-cash form, or on the volume of purchase transactions -sale of foreign currency, which is contained in their fiscal memory.

Copies of settlement documents and fiscal reporting receipts should be generated on a control tape in the memory of a cash register or in the memory of a modem connected to it, and once a day this report should be automatically transmitted to the information processing server of the State Fiscal Service of Ukraine.

These norms do not introduce additional obligations for business entities, but only change the old reporting procedure. Instead of reporting on paper once a month no later than the 15th day of the month following the reporting month, it is provided in electronic form by wired or wireless communication channels.

Information on the use of cash registers should be transmitted to the State Fiscal Service not by e-mail, like other taxpayer reports, but on the basis of technology developed by the NBU and approved by order of the Ministry of Finance dated 08.10.2012 No. 1057.

Providing reporting after connecting the modem to an existing PPO

Legislation has changed the reporting procedure. Instead of reporting on paper (form No. 3VR-1), once a month, reporting is provided based on the technology developed by the NBU, via wired or wireless communication channels.

For those categories of payers who, in accordance with the second and third paragraphs of paragraph 7 of Art. 3 of the Law on cash registers are not required to transmit reporting information with cash registers by wired or wireless communication channels, it remains mandatory to submit reports on paper in the form No. 3BP-1 once a month until the 15th day of the month following the reporting one.

What kind of information is submitted to the State Fiscal Service in electronic form?

Paragraph 7 of Art. 3 of the Law on RPO provides that:

01 - business entities that use cash registers that create a control tape in electronic form, or electronic cash registers that create a control tape in printed form, must submit electronic copies of settlement documents and fiscal reporting receipts to the State Fiscal Service via wired or wireless communication channels, which are contained on the control tape in the memory of the cash register or the memory of the modems that are attached to them;

02 - business entities that use cash registers that create a control tape in printed form, with the exception of electronic cash registers, must submit information to the State Fiscal Service via wired or wireless communication channels on the volume of settlement transactions performed in cash or non-cash form, or on the volume of transactions for the purchase and sale of foreign currency, which is contained in their fiscal memory.

You do not need to be connected to the Internet to submit reports.

The transfer of reports in electronic form to the State Fiscal Service is carried out on the basis of a technology developed by the National Bank of Ukraine, wired or wireless communication channels.

To transfer reports, it is not necessary to have an Internet connection at a business facility (in a store, kiosk, car), where a cash register is used.

Responsibility for failure to report

Responsibility for failure to submit reports to the State Fiscal Service related to the use of cash registers, paybooks and copies of settlement documents and reporting fiscal checks from cash registers, wired or wireless communication channels, if it is mandatory, is provided starting from 07/01/2013.

Users should contact the CSO to purchase a new generation PPO or install appropriate modems on existing devices in order to comply with legal requirements.

On 01.07.2013 clause 9 of Art. 17 of the Law on cash registers, the norms of which provide that to business entities that carry out settlement transactions, for failure to submit reports to the State Fiscal Service related to the use of cash registers, pay books and copies of settlement documents and reporting fiscal receipts from cash registers, wired or wireless communication channels, if mandatory her submission will be subject to financial sanctions in the amount of 10 non-taxable minimums (170 UAH).

01.2 Changes in electronic reporting - 2015 and explanations of tax authorities

Letter from the State Fiscal Service No. 15258/7/. recalls the entry into force on 01.01.2015 of the new edition of clause 7, article 3 of the Law on cash registers (according to which, from the specified date, business entities that use cash registers (except for electronic taximeters, vending machines for goods (services) and cash registers used in the purchase - sale of currency), must send electronic copies of settlement documents (checks) and fiscal reporting checks to the State Fiscal Service). That is, the tax authorities want to receive electronic reporting on cash registers.

Cash registers, which do not have the electronic reporting function and the control tape is formed in paper form, no longer comply with the requirements of the current legislation.

Letter from the State Fiscal Service No. 15258/7. The State Fiscal Service also draws attention to the second paragraph. Clause 8 of Section II of the Law on cash registers, according to which, from 01/01/2015, primary registration is allowed only for those cash registers that create a control tape in electronic form.

Until January 1, 2016, the use of cash registers put into operation before January 1, 2015 is extended, which create a control tape in paper form and transmit to the State Fiscal Service via wired or wireless communication channels only information on the total volume of settlement operations performed (based on Z-reports ), but without the transfer of electronic copies of settlement documents (fiscal cash receipts). This norm is fixed in clause 8 of section II "Final Provisions" of the Law on RPO. And in Letter No. 4315/7/99. The tax authorities confirm this. But do not forget that during 2015, business entities that still use cash registers that form a control tape in paper form will have to change their devices, i.e. buy new ones or modify old ones and register (or re-register) cash register with the possibility of forming a control tape in electronic form.

Business entities using electronic taximeters, vending machines for goods (services) and cash registers used in the purchase and sale of foreign currency report only on the volume of settlement transactions (according to the information contained in the fiscal memory of cash registers. These business entities do not provide copies of settlement documents to the State Fiscal Service). documents.

02. Who does not apply PPO.

The range of business entities that may not apply the cash register is specified in article 9 of the Law on the cash register. It makes no sense to quote him here, but it is better to analyze the decrease in the list of "beneficiaries" since 2015.

The expansion of the circle of business entities that from 01.01.2015 must apply cash registers is caused by changes made to the Law on cash registers by Law No. 71. SFS in letter No. 4315/7/99. recalls that since 01/01/2015, when making settlements in cash or non-cash form, cash registers are now used:

01) individuals - single tax payers, with the exception of single taxpayers of groups 2 and 3 when carrying out activities in the markets and when selling goods in a small retail trade network;

02) business entities engaged in trade on the Internet;

03) business entities using self-service software and hardware systems to transfer cash or pay for goods (services);

04) business entities carrying out operations for the purchase and sale of foreign currency;

05) service enterprises providing services to consumers (that is, individuals who are not business entities). State Fiscal Service in Letter No. 4315/7/99. gives examples of service enterprises: hairdressers, beauty salons, dry cleaners, sports clubs, service centers for the repair of household appliances, adding “etc.” Apparently, you will have to look in the DK 009:2010 classifier for your activities and whether they fall under the mandatory application of the cash register.

Postponement in the application of PPO received:

03) business entities that carry out operations for the purchase and sale of currency, transfer of cash, sale of goods in the electronic commerce system (i.e. on the Internet), in accordance with paragraph 9 of section II of the Law on cash registers, until July 01, 2015 will not be fined for failure to comply with the requirements of this Law.

03. Excise tax on PPO cash receipts

This legislative requirement causes technical difficulties in introducing "excise" details, since many cash registers entered in the State Register of cash registers before 01/01/2015 do not provide for the calculation of excise tax for the retail sale of excisable goods.

Letter No. 1848/6/99. reminds of this issue and offers several options for introducing excise tax on the PPO cash receipt (for VAT payers):

01) by calculating the additional fee;

02) by introducing a separate tax group;

03) using a separate "virtual" product.

In Letter No. 1848, for each of the listed options, a corresponding sample of a cashier's check is presented. And non-payers of VAT are offered a mechanism for calculating the additional fee.

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State Register of Cash Register of Ukraine

State Register of Cash Register of Ukraine contains a list of cash registers permitted for primary registration and use in Ukraine

Current State Register of Cash Register of Ukraine

Approved by Order of the State Fiscal Service of Ukraine dated 12/18/2017 No. 854 "On Approval of the State Register of Registrars of Settlement Transactions" dated 04/20/2017

How to use the State Register of cash registers of Ukraine

Section I. Available for initial registration

Admission to primary registration means the right to acquire, register and put into operation new cash registers of this model and for the first time register them with the State Fiscal Service (Ukrainian DFS).

Section II. Approved for use

Models from Section II of the State Register cannot be registered and put into operation for the first time. But, if these cash registers were installed and registered earlier, then entrepreneurs have the right to continue using them until the end of their service life under the law, while they are in the Register.

Scope of PPO

For a number of types of activities, there are specialized cash registers: currency exchange, gas stations, etc. This is due to the peculiarities of accounting for fiscal transactions in these areas. Most trade, public catering, and services enterprises can use cash registers with the scope of "Trade, public catering, services" - see the list below.

From a legal point of view, an enterprise can use any PPO model for its scope (see left). The choice of EKKA (cash register) or EKKR (fiscal registrar) depends on the specifics of the business, the intensity of sales, accounting features at the enterprise, etc. Read more in our Business Process Automation Blog

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PPO is the cereistrator of rozrahunkovyh operations, tobto attachments, or a software and technical complex in which fiscal functions are implemented. Another sign of recognition is the registration of rozrahunkovyh operations in the sale of goods, the services of foreign currency.

The widest variety of cash registers is indicated in the tables below:

Who needs to win PPO

We are key to understanding food and understanding rosrahunk operation- accepting the purchase of ready-made coins, payment cards, payment checks, tokens, just for a month of selling goods (services), giving away ready-made coins for the goods turned by the buyer (non-delivery of services). If the bank_vsk_plat_zhn_ card is zastosovuyutsya, then the rozrahunkovo ​​operacієyu vvazhaєtsya issuance of the vіdpovіdny rozrahukovogo document about payment from the non-gotіvkovіy formі goods (services) by the bank.

Who can not win RPO

More vipadkiv, if it is possible not to win the PPO, point in Art. 9 of the Law on RPO.

It is allowed not to win RPO in offensive situations:

In case of non-conforming cash registers, the subject of gospodaryuvannya goiter can be seen by buyers, servants for this, I can check, I will put a bill of lading or another letter document, which will confirm the transition of the right of power (clause 15, article 3 of the Law on cash registers).

Algorithm for registration of cash registers in the event of a bank transfer. The purchase of that PPO registration in general can be represented by looking at the following terms:

• We collect and buy PPO. A copy of such equipment is available on the official website of the DFS. The model has been culled, it is guilty of obov’yazkovo buti in the same translation. Also, they use universal and narrow directions of PPO (for example, for gas stations).
• We lay down an agreement with the CSO. You need to go back to the Service Center (SSC) and arrange a service agreement with him. It is important that the CSO maw agreed (please) with the foreman (post-employee) of that modification of the PPO, yak bula pridbana.
• Register PPO in podatkovіy. Registration is subject to the main object of appearance as a payer of taxes. For registering a cash register in the SFS, the following are submitted:
• application (f. No. 1-RRO);
• copies of documents confirming the fact of purchase of a free cash register; PPO passport (form) and modem passport (at the time of registration of the calling modem);
• agreement with the CSO on maintenance and repair of cash registers;
• documents for the right of power and the right to place a state occupant, de bude roztashovuvatisya PPO (agreement of rent, an act of acceptance and transfer of a lane, or another document for the right to power, or a coronation of a state occupant).

Copies of documents are certified by the signature of the grantor of the subject of the state, or by a special signature of the physical person-price. After 2 days, the DFS can be resolved. The fiscal number of the cash register is reserved in the information system of the DFS and is a unique 10-digit number, which is used until the last day of the cash register. The VIN is not changed during the re-registration of PPO.

• Sealing the cash machine. After registration in the tax, you need to apply to the CSO. Updating 5 working days from the date of registration of the approval from the State Fiscal Service of the PPO, it is required to transfer robotic seals to the fiscal regime. For everything, 3 dobi z dates were given, informing the CSO by the client about the withdrawal of the finalization. The result of the appearance of the CSO may be: certificate of commissioning of cash registers that dovidka about sealing PPO(f. 1-TSSO, addendum 1 to Order No. 547).
• Otrimuёmo registration on PRO. I need to return to the State Fiscal Service and hand over to the inspector a certified copy of the statement about the sealing of the PRO and the example of the act from the CSO. The State Fiscal Service may issue a registration certificate (f. No. 3-RPO) no later than the next day. The number of such an appointment can be combined with the fiscal number of the cash register. Date of registration of PPO - the date of entering data to the information system of the State Fiscal Service.

Support for Vіdmovi DFS at the registration can buti:

• PPO is already registered; model (modification) of cash register in the Register of cash registers; PPO is not in the scope of zastosuvannya, as designated in the application;
• the meeting of the CSO does not have an agreement with the foreman (post-manager) of your PPO;
• the documents were not submitted in full;
• є data on the annulment of licenses for the right to exercise full activity
• an official document for the right to power, or another document that gives the right to the placement of a state occupant, de vikoristovuvatimeetsya PPO;
• the subject of the state government does not transfer to the form in the controlling body for the address of the state unit, where the PPO will be awarded.

Cho robiti, if RRO zlamavsya

Possible options. PPO can get out of tune through injustice, through the connection of the power supply of the state unit, where it is placed. It is allowed at such a time to perform rozrachunk operations without stopping the main registrar. Possible 2 options:

• Wikipedia, registered in the bodies of the State Fiscal Service (at times, if there is no electricity or there is a daily reserve cash register);
• standby station of the reserve cash register for umm, scho vіn buv duly rank of registrations in the bodies of the State Fiscal Service (for example, electricity, aloe robochiy RRO viyshov z fret).

Algorithm dіy with the inclusion of electricity and the KORO switchboard was not more than 72 years old. In case of connection of electricity to another option, lower KORO is not available, it is necessary for this:

• Give a thumbs up.
• Record її in the Republic of Kazakhstan with the sign “service entry”.
• Fill in the graph of the divisions 1-5 of the KORO.
• Take pennies from the purchase for the goods.
• Start RK.
• Give the receipt at once with the delivery.
• When collecting, remember the Republic of Kazakhstan with the sign “service agent”.
• Please fill in the 2 BEFORE example of a working day.
• Take care of the hand after the vmknennya light.
• Turn on PPO.
• Get a check for the amount of money taken for the RK.
• Vikonati X-star.
• Vibiti check "service vidach".
• Overlap the Z-star.
• Fill in boxes 5-10 of section 2 BEFORE.
• Fill in boxes 6-8 of section 3 BEFORE.
• Expand Z-star.
• Glue Z-star.

Deyaky explanation to the algorithm:

• X-star. Temporary sound without zeroing the information in the memory of the cash register. Appointment of this name to show, the bills were carried out through the PPO preparation (to control the work of the cashier). Most often, it’s better if you change the kasirs, or else, to the best of your ability, you can revise the sum, which is indicated in the X-star, the actual sum in the PPO screen.
• Z- sound. Ceremonial star of resetting information in the operational memory and entering it to the fiscal memory of the cash register. Vіn vikoristovuєtsya for pributkuvannya preparation, accepted through the PPO (clause 2.6 of Regulation No. 547), as well as to prevent the transfer of the maximum trivality and blocking of the PPO. Dani zvіti drukuyut derzhuyut day, krіm dnіv kіm dnіv kіm dnіv pіdpriєmstvo not vikoristovuє PPO vzagalі є vіdpovіdniy nakaz.

Also necessary Confirm the fact that electricity is being monitored. You can use:

• act of vikonanih repair work, yakshcho tse bulo z іnіtsiativi pripriєmstva;
• finalization of the supplier of electricity, as if the inclusion was great.

Like Bachimo, it’s easier to connect electricity, it’s not common.

Algorithm for dіy in case of PPO breakdown and KORO recovery. At the time of choosing a KORO, in case of a breakdown of the cash register, it is necessary:

1. Fill in columns 1-2 of section 4 KORO.
2. Realize the purchase of goods for the help of rozrahunkovyh receipts (RK).
3. Return to the CSO (in writing or by making a call in a sufficient form). TsSO can accept RPO at once operational documents, act of commissioning that statement about sealing(f. No. 1-TSSO), gave the representative of the CSO a record with the KORO and see the representative of the correspondent with a receipt, which indicates the nature of the error and the date of acceptance of the PPO.
4. For a period of 2 working days, help the territorial body of the State Fiscal Service, at the time of registration of the PPO.
5. The representative of the CSO will remember graph 3-5split 4 KORO(after repair). PPO may be sealed in the prescribed manner. Koristuvachu hope again statement about sealing(f. No. 1 CSO), in which case the reason for the sealing and the nature of the malfunction should be indicated.
6. Save column 6 and 7 section 4 KORO.

Please note that the CSO is allowed to repair a total of 7 working days (clause 2, article 14 of the Law on RPO). If the repair is delayed, then it is necessary to properly register a reserve cash machine for the subject of the government.

Victory station of the reserve PPO

Algorithm dіy in case of failure of the main PPO and the replacement of the backup PPO. In times of work with a backup PPO, it is necessary to step on the foot:

7. Take the control line of the main PPO.
8. Enter into the reserve PPO sumi rozrakhunkiv.
9. Fill in columns 1, 2 of section 4 BACK.
10. Sell ​​the goods to the purchase.
11. The representative of the CSO will fill in the graphs 3-5 of the 4 KORO section (after the repair).
12. Fill in boxes 6 and 7 of section 4 KORO.
13. Carry out the operation "service vidach".
14. Charge the Z-star on the reserve PPO.
15. Save the section 2 BEFORE.
16. Draw up a check for “service entry” in the main cash register.
17. Transfer pennies from the reserve PPO to the main one.
18. Explore the Z-zvіt for example of the day.
19. Glue Z-star at KORO.

So robiti, so there is no backup PPO. The problem can be, for example, at the time of the delay in the warranty repair of the main PPO. DFS on tse give evidence: the CSO is guilty of transferring the subject of the state to such a government administrated cash register(sheet DFS dated 02.11.2015 p. No. 23229/6/99-99-22-07-03-15). Then it is necessary to carry out a separate registration of this cash register. In principle, the subject of the gospodaryuvannya is simpler and more powerful than the sovereign reserve.

We know PPO in appearance

If you know PPO in appearance. Zyattya PPO s in appearance can be as good-natured, so I think. Dobrovіlny znyatya can be:

20. for the bazhannyam of the subject of the Lord;
21. change the Vlasnik of RPO;
22. stolen RRO.

Vimushene znyatya PPO s registration is required, if:

23. completed the lines of the PPO service, the appointments of the passport (forms) of the PPO;
24. spilling of appointments by the legislation of the lines of operation of the PPO;
25. PPO wins for another area, lower appointed by the State Register of PPO;
26. revealed the inconsistency of modification, design and / or version of the internal software to registrars, including to the State Register of the PPO;
27. the establishing documents of the subject of the state government are taken from the judicial decisions were found to be invalid;
28. є court decision on liquidation or the attachment of the subject of the state through bankruptcy;
29. a physical person-priest died, or she was declared dead, recognized as unemployed, or without weight during the day, surrounded by a civilized childishness;
30. bodies of control may be able to see the EDR according to the state registration attached to the subject of the state;
31. є court decision on the invalidation of the agreement on the lease of the state property.

The procedure for filing a cash register. In case of vydmovі vіd zastosuvannya RPO 2018 subject of the state voucher may vikonati so dії:

32. rozplombovat PPO in the CSO and otrimati vіdpovіdnu
33. submit to DFS an application for registration of PPO registration(f. No. 5 RPO, addendum 5 to Order No. 547), confirmation of the CSO on the sealing of the cash register, registration confirmation. If the PPO is stolen, then there is a statement about the registration of the registration and a copy of the official document taken from the body of internal information.
34. pull 5 cal. on the day of the filing of the tax office of the territorial body of the SFS, the registration of the PRO is carried out by way of making a registration entry to the State Register of the PRO at the SFS.
35. take it from DFS statement about registration registration(f. No. 6 PPO, addendum 6).

At the time of primus registration, the State Fiscal Service, a month before the present line, precedes the subject of the state about the need to carry out the procedure for registering the PPO. Canceling the registration of the cash register is carried out by the SFS body no later than 2 working days from the date of the current term of registration for the operation of the cash register.

Peculiarities of RPO and working situations

Vicoristannya PPO in singing situations may have its own peculiarities. Let's take a look at their deeds.

Rosrahunki for goods via the Internet. It’s also possible to save goods via the Internet and pay for the new bill due to the stoppage of the LiqPay, Portmone payment systems (including PTKS), the subject of goiter goitre can be seen:

Pіd hour of the return of the goods, the buyer is sent to the representative of the online store and nadaє usі nayavnі documents, including a check from PRO and a check from PTKS. When vikoristanny PTKS, the rotation of penny koshtіv zdіysnyuєtsya in the preparation or unprepared form.

Additional lines of payments and cash registers.У разі проведення розрахунків за відстроченим платежем суб’єкти господарювання зобов’язані проводити розрахункові операції на повну суму прийнятих від покупця готівкових коштів через РРО з роздрукуванням відповідних розрахункових документів, що підтверджують виконання розрахункових операцій, та відповідають вимогам Закону про РРО. With whom:

First of all, cash devices can be programmed for any of these modes.

Residual rozrahunok preparation for vіdstrochenim payment to be carried out through PPO s vikoristannym regime of forward programming naming the price of goods (services) and appearance of their quantity.

Pіdpriєmstvo carry out prepayment through POS-terminal. PPO is also subject to the rule of thumb. Sub'єkti hospodaryuvannya, yakі carry out rozrahunkovі operatsії at otіvkovіy аnd / аbо without prіvіvkovіy forms (іz zastosuvannyam plaіzhnyh kartіzhno) pіd h selling commodities (nadannya slug) іn the sphere torgіvlі, hromаdskogo zharchuvannyа і sluzh, mаyut zastosovuvat PROst (ch. 3 RRO Law).

Chi can RRO orenduvati? The subject of the government may win the PPO on the basis of the lease agreement. To register cash registers with the State Fiscal Service, submit before other documents a copy of the document confirming the right to register cash registers (clause 4 of clause 2 of division II of Order No. 547).

Correction of the pardon and rozrahunkov operation. Order No. 547 at clause 7 of the section III of the rose explains that the pardon carried out through the cash register of the sumi sumi is to be registered by the way of registration in the form of sumi.

Since the PPO robotic algorithm does not ensure the accumulation of funds from the fiscal memory in the amount of rozrakhunkiv, it is allowed to register the amount of money (forfeiture of pardon sumi) for the additional operation “service vidcha”.

It is forbidden to register through the RRO in the case of the reversal of the sum of the reversal operations.

The act about the amount of money is being drawn up, as if the amount of money, the pardon was corrected, 100 hryvnias (clause 8 of section III of the Order No. 547). The act is drawn up in a pre-form, where data about the pardon sum and details of the rozrakhankovo ​​document are entered. The act is transferred to the accounting subject of the state government and is saved for a period of 3 years.

The income from the EP payers is more than UAH 1 million. As a physical person, if a payer of a single tax (ЄП) takes income less than without preparation, then it is not necessary to establish a cash register for any obligation of income. However, if the income is transferred to 1 million hryvnia and if it is not possible to accept the preparation, then it is possible to pay only through the cash machine.

The amount of income from the payer ЄП is less than 1 million and the voluntary PPO. Such payers do not goiter vikoristovuvat PPO, but stinks can do it voluntarily ( without translation of yoga in the fiscal regime of work). Tse right nadaetsya Art. 13 of the Law on RPO. However, the stench of the goiter is to see the sales receipt, so as not to win the PPO. The non-visibility of the rozrakhunk document - ce punishment for part 1 of Art. 155 CAP in view of a fine of 34 to 85 UAH.

Trade in wet products and PPO. As enterprises trade in the products of wet milling, it is not necessary to hold cash registers for the acquisition of such minds at once:

Obov’yazkovo is required to zastosovuvat cash register when trading in products of wet production in such cases:

ЄP payers, yakі zdіysnyuyut installation of technically folding vrobіv.Іsnuє clarification of the DFS in the IPC dated 14.06.2017 No. 637/G/99-99-14-05-01-14/IPK. Here it is necessary to distinguish between two situations:

We put together a tax invoice for the best pіdbags for additional cash registers. In clause 201.4 of the CPC, it is specified that the tax invoice can be stored for the limited bags of operations, if:

The consignment note for the discounted pіdbags is folded on the pіdstavі pіdavіnіkіv cash registers and paid up to the pіdаnіnі pіdіgіv іn the sale of commodіvіv zаkіvannym yak koshtіv trіmanіh іn sоshіvіvі commodities, so іѕ koshtіv scho buli vіdаnіnі for vidanі і commodities.

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We work with the register of natural monopolies

Subjects of natural monopolies - register for 2018

In accordance with the technical and technological features of production, a number of Russian enterprises cannot operate under market competition, however, the goods, works and services provided by such organizations are unique and irreplaceable (for example, natural resources). In this regard, they need to go through the registration procedure as an EM subject. Natural monopolies in Russia 2018, a list of which by activity is presented on the official website of the FAS Russia, are guided in their actions by 147-FZ of 17.08.1995.

The Register of Natural Monopolies 2018 is a specialized source that keeps records of organizations operating under conditions of natural monopolies. The Federal Antimonopoly Service is responsible for its formation and functioning. The main purpose of this information base is to determine prices and tariffs for EM services and to control the issues of determining such prices and tariffs.

Updated as of February 1, 2018, the lists of EM subjects regulate the following areas of activity:

The search in the register of natural monopolies is carried out by the name or TIN of the enterprise, by the territorial code, by the type of register. Some lists have subsections detailing industry specifics.

How to get into the register

The mechanism for consideration and decision-making on the inclusion of economic entities in the register of natural monopolies has not been established by law.

The procedure for reviewing documents and the subsequent decision to introduce, change or terminate the functioning of the EM is reflected in the order of the FTS of Russia No. 481-e dated 10/13/2010.

The register of natural monopolies forms and maintains the Federal Antimonopoly Service in full compliance with the information provided by the authorized executive authorities at all levels, and with applications received directly from the enterprises themselves, applying for inclusion (change, termination of activity) in the EM lists. The regulatory framework, including the above Order 481-e, can be found on the official website of the FAS, where you can also download the registers of subjects of natural monopolies as of 02/01/2018.

All documents, together with attachments and additional information to them, the applicant sends to the Federal Antimonopoly Service either electronically or by mail. A representative of an organization can also submit an application for the introduction, change or termination of activities personally. The proper package of documents in paper form, which is submitted by the applicant organization, must be numbered, endorsed by the head and secured with a "living" seal of the enterprise.

If the information provided with the application for inclusion, change or termination of regulation contains incomplete, distorted or inaccurate information, FAS specialists return the documents to the applicant organization within 10 working days after the date of their acceptance (clause 15 of the Procedure).

If all the information submitted is correct and directly related to the issue of introducing, changing or terminating the activities of the EM entity, then the FAS takes up to 6 months from the date of receipt for their consideration and approval (clause 19 of the Procedure).

Based on the results of the study and analysis of the documentary base, one of two decisions is made (clause 6 of the Order):

The Cabinet of Ministers has simplified the procedure for registering cash registers and their maintenance.

The corresponding resolution dated June 13, 2018 No. 496 will enter into force from the date of publication.

The document introduces a mechanism for the exchange of documents between the territorial bodies of the State Fiscal Service and service centers in electronic form, both during the commissioning of registrars and their further maintenance.

It is expected that such a solution will significantly simplify the process of registering such cash registers, reduce the influence of the human factor on decision-making in this area and enable businesses to register them in one step in one business day based on a simplified application form.

A register of copies of registrars of settlement transactions is also being introduced, the procedure for maintaining which will be determined by the Ministry of Finance.

The register of cash register copies is maintained in order to summarize, store and provide reliable information regarding models (modifications), design, technological and software documentation of registrars that are allowed for use in the field of trade, public catering and services and are included in the State register of cash registers.

Manufacturers, no later than the day of delivery of the registrar, will have to send the SFS information about such a copy of the registrar. The information must contain data on the name of the model (modification) of the registrar, the scope of its application and the version of the internal software (according to the State Register of RPO), the unique (serial) number of the registrar, the date of manufacture, the warranty period of storage, the warranty period of operation, the service life of the registrar, components parts of the registrar according to the certificate of conformity and design and technological documentation of the manufacturer, delivery set.

Based on the specified information, the State Fiscal Service maintains a register of cash register copies.

Ukraine contains a list of registrars of settlement transactions permitted for primary registration and use in Ukraine.

On the website of the PPO SystemGroup manufacturer, you can always find the current version of the State Register of PPO of Ukraine and the list of and that are allowed for purchase, registration and use in Ukraine

How to use the State Register of cash registers of Ukraine

What cash registers are included in Section I of the Cash Register Register
"Allowed for initial registration"

Admission to primary registration means the right to buy, register and put into operation cash registers of this model and register them for the first time with the State Fiscal Service.

Those. if you are buying a new PPO, then choose a model from this section of the Registry.

What cash registers are included in Section II of the Cash Register Register
"Permitted to use"

Models from Section II of the State Register cannot be registered and put into operation for the first time. But, if these cash registers were installed and registered earlier, then entrepreneurs have the right to continue using them until the end of their service life under the law (for about 7 years), while they are in the Register.

How to choose the Scope of the PPO

Most trade, public catering and service enterprises (supermarkets, shops, online stores, cafes, restaurants, gyms, salons, customer service departments, etc.) can use cash registers with the specified scope in the Register "Trade, public catering, services ". For some types of activities, there are specialized cash registers: currency exchange, gas stations, etc. This is due to the peculiarities of accounting for fiscal operations in these areas.

What type of RRO to choose?

From a legislative point of view, an enterprise can use any PPO model for its scope (see left) - be it EKKA (