RESOLUTION OF THE CABINET OF MINISTERS OF THE REPUBLIC OF UZBEKISTAN

of November 23, 2019 No. 943

About measures for ensuring application online of cash registers and system of virtual cash desk

For the purpose of ensuring execution of the Presidential decree of the Republic of Uzbekistan of September 6, 2019 No. UP-5813 "About Measures for Implementation of Modern Information Technologies in Settlement System in the Sphere of Trade and Rendering Services, and also to Strengthening of Public Control in This Sphere", and also implementations of use by subjects of entrepreneurship of system online of cash registers and virtual cash desk with the fiscal module the DECIDES: Cabinet of Ministers

1. Take into consideration that:

in pursuance of the resolution of the Cabinet of Ministers of February 21, 2019 No. 150 "About measures for realization of pilot project for application online of cash registers in the city of Tashkent" in the city of Tashkent makes experiment on application online of cash registers and virtual cash desk;

No. UP-5813 is approved by the presidential decree of the Republic of Uzbekistan of September 6, 2019 the schedule of the step-by-step translation of the subjects of entrepreneurship having cash revenue on use online of cash registers or virtual cash desk (further - the schedule).

2. Approve:

Regulations on procedure for use of system online of cash registers and virtual cash desk when implementing cash calculations with the population according to appendix No. 1;

Regulations on procedure for provision of the electronic fiscal check through electronic payment system when implementing cash calculations with the population according to appendix No. 1a;

The technical requirements imposed to online cash registers, virtual cash desk and the fiscal module which application is authorized in the territory of the Republic of Uzbekistan, according to appendix No. 2;

Procedure for maintaining the State register of the centers for rendering technical services online to cash registers, virtual cash desk and the fiscal module, and also the separate requirements imposed to them according to appendix No. 3;

Regulations on procedure for maintaining the State register online of cash registers and virtual cash desks which application is authorized in the territory of the Republic of Uzbekistan, according to appendix No. 4.

3. For the subjects of entrepreneurship having cash cash revenue in case of acceptance from the population of cash use online of cash registers or virtual cash desk to the term specified in graphics is performed voluntarily, and after the expiration of fixed term - is obligatory. Exception are the cases provided and also sales of goods and (or) rendering services via vending machines in the paragraph the second item 4 of the Presidential decree of the Republic of Uzbekistan of September 6, 2019 No. UP-5813 "About Measures for Implementation of Modern Information Technologies in Settlement System in the Sphere of Trade and Rendering Services, and also to Strengthening of Public Control in This Sphere", and also sales of goods and (or) rendering services by means of vending machines.

4. Make changes and additions to some decisions of the Government of the Republic of Uzbekistan according to appendix No. 5.

5. Declare invalid the resolution of the Cabinet of Ministers of February 21, 2019 No. 150 "About measures for realization of pilot project for application online of cash registers in the city of Tashkent".

6. To the State Tax Committee of the Republic of Uzbekistan:

establish control of observance by subjects of entrepreneurship of requirements (provisions) approved by this resolution;

together with the interested ministries and departments in two-month time to bring the regulatory legal acts adopted by them into accord with this resolution;

together with Chamber of Commerce and Industry of the Republic of Uzbekistan to provide carrying out explanatory and propaganda activities among subjects of entrepreneurship, and also in mass media.

7. To impose control of execution of this resolution on the deputy prime minister of the Republic of Uzbekistan - the Minister of Finance Kuchkarov Zh. A. and chairman of the State Tax Committee of the Republic of Uzbekistan Musayev B. A.

Appendix No. 1

to the Resolution of the Cabinet of Ministers of the Republic of Uzbekistan of November 23, 2019 No. 943

Regulations on procedure for use of system online of cash registers and virtual cash desk when implementing cash calculations with the population

Chapter 1. General provisions

1. This Provision determines procedure for application online of cash registers and virtual cash desks with the fiscal module, and also electronic payment systems by all legal entities, individual entrepreneurs and family entrepreneurs (further - subjects of entrepreneurship) perfroming cash calculations with the population.

2. In this Provision the following basic concepts are used:

online cash registers (further - online KKM) - the electronic computers, other devices and their complexes having possibility of connection of the fiscal module, creating the fiscal documents providing transfer of fiscal documents in real time to the operator of fiscal data and their seal on papers;

identification code on the Single electronic national product catalog (goods and services) - the identification code in the form of character set (figures) assigned for certain type of products or services;

virtual cash desk - the software products and their complexes having possibility of connection of the fiscal module, creating fiscal documents and providing transfer of the created fiscal documents in real time to the operator of fiscal data, the seals of checks having function on papers or sendings them electronically;

the operator of fiscal data (further - the operator) - SUE Yangi tekhnologiyalar Scientific Information Centre under the State Tax Committee of the Republic of Uzbekistan, independently and on permanent basis carrying out works on acceptance, processing, storage of fiscal data online;

the fiscal module - the specialized physical device developed by the operator, having specially protected software performing functions of fiscal memory providing in the procedure approved by the legislation cryptographic protection of fiscal data based on national standards without the need for use of computing capacities and the software of that device to which it is connected;

fiscal data - data on calculations, the subject of entrepreneurship perfroming the calculations, other data used when calculating online KKM, virtual cash desks or Marketpleys or entered by the operator;

fiscal mark - not repeating character set created by means of the fiscal module or by means of the digital signature on the basis of national standards of fiscal data as a result of cryptographic changes;

the register of the fiscal module - data set about the fiscal module, registered in bodies of Tax Service;

the user - the subject of entrepreneurship, the using online KKM and (or) virtual cash desk or Marketpleys in case of cash calculations with the population for the realized goods (the performed works and the rendered services);

the cash register receipt (further - the check) - source settlement document confirming the fact of implementation of calculations between the user and the buyer (client) for the realized goods (the performed works and the rendered services) including data on calculations, created according to the current legislation in online KKM or virtual cash desk electronically or unpacked on paper;

calculation - data on acceptance or payment of means in the form of cash and (or) with use of electronic means of payment for the realized goods (the performed works and the rendered services);

The Z-report - report form, created by way of unloading of the main fiscal these checks from random access memory and placement them in fiscal memory of the module. At the same time time of opening and closing of the Z-report is fixed;

serial number - the unique character set established by producers online KKM and fiscal modules;

the register online KKM and virtual cash desks - set of constantly updated data on models online KKM and the software products of virtual cash desk included in the procedure established by the legislation in the State register;

the center for rendering technical services (further - TsOTU) - the legal entities rendering the uninterrupted services online KKM and (or) to virtual cash desks included in the procedure established by the legislation in the State register;

special information system - the special software developed by the operator of fiscal data for registration and accounting online KKM, virtual cash desks, fiscal modules and TsOTU;

commodity code - unique number which is assigned on the basis of logical units on the international GS1 system and other global systems of goods;

the cooperating partner - the legal entity performing according to the partnership agreement with TsOTU activities as TsOTU branch without registration as TsOTU;

electronic commerce - the business activity on sales of goods, performance of works and rendering services performed with use of information systems.

3. In the territory of the Republic of Uzbekistan application only of the included in accordance with the established procedure in the State register online KKM and virtual cash desks or Marketpleys is allowed. At the same time concepts online KKM, virtual cash desk, Marketpleys in the tax legislation are applied under the name "control and cash equipment". Application online KKM and the virtual cash desks or Marketpleys which are not included in the State register, not displaying on cash register receipts identification codes on the Single electronic national product catalog (goods and services), and also not having possibility of connection of devices of free reading and determination of barcodes and digital marking is not allowed.

4. After the terms specified in the schedule approved by the Presidential decree of the Republic of Uzbekistan of September 6, 2019 No. UP-5813, in trade Item (rendering services) simultaneous use along with online KKM and (or) virtual cash desk of other types (secondary) systems of accounting of fiscal data is forbidden. Exception are the cases provided in the paragraph the second item 4 of the Decree.

The automated measuring means of accounting (information systems, software products) used by the subjects of entrepreneurship rendering services of retail trade and public catering are subject to obligatory integration with information systems of tax authorities and to entering into the State register. At the same time in case of introduction (after introduction) in the State register of own automated accounting complexes as virtual cash desk the requirement for introduction of the amount of reserve of the deposit account of authorized body, proceeding from the number of the virtual cash desks registered by subjects of entrepreneurship and the centers for rendering technical services is not applied.

Responsibility for forming of the check of purchase in full, and also provision to the buyer is in accordance with the established procedure assigned to subjects of entrepreneurship.

5. The basic unit of software product (base) of virtual cash desk developed by the State Tax Committee is issued to subjects of entrepreneurship free of charge. It contains possibilities for receipt of products, forming of the cash register receipt, integration with the fiscal module, sendings checks to the operator online, forming of the Z-report, management of users, works offline, maintaining the nomenclature of goods, forming of general reports.

6. The subjects of entrepreneurship which switched online KKM or virtual cash desk for the payments accepted via payment terminals, to buyers together with the check of the payment terminal surely issue the check online KKM or virtual cash desk or the electronic check of virtual cash desk on the payments made through electronic payment systems for goods purchased and services.

The devices online KKM having such technical capability shall be without fail connected to systems of acceptance of payments from bank cards, and also in all online KKM and virtual cash desks is without fail applied the 2D device - the scanner.

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