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The document ceased to be valid since  July 26, 2016 according to Item 2 of the Order of the Ministry of Finance of Ukraine of  June 14, 2016 No. 547

It is registered

Ministry of Justice of Ukraine 

 September 19, 2013

No. 1616/24148

ORDER OF THE MINISTRY OF THE INCOME AND CHARGES OF UKRAINE

of August 28, 2013 No. 417

About approval of regulatory legal acts concerning application of registrars of settlement transactions and books of accounting of settlement transactions

(as amended of the Order of the Ministry of Finance of Ukraine of 21.01.2016 No. 13)

According to articles 7 and 8 of the Law of Ukraine "About application of registrars of settlement transactions in the sphere of trade, public catering and services" and for the purpose of enhancement of the procedure of registration of registrars of settlement transactions and books of accounting of settlement transactions, practical implementation of the laws of Ukraine "About electronic documents and electronic document management" and "About the digital signature" PRIKAZYVAYU:

1. Approve the Order of registration and applications of registrars of the settlement transactions applied to registration of settlement transactions for goods (services) which is applied.

2. Approve the Order of registration and applications of registrars of the settlement transactions applied to registration of transactions on purchase and sale of foreign currency which is applied.

3. Approve the Order of registration and maintaining pay books, books of accounting of settlement transactions which is applied.

4. Approve the Procedure for sealing of registrars of settlement transactions which is applied.

5. Ceased to be valid according to the Order of the Ministry of Finance of Ukraine of 21.01.2016 No. 13

6. Recognize invalid:

1) the Order of registration, sealing and application of registrars of settlement transactions for goods (services) approved by the order of State Tax Administration of Ukraine of December 01, 2000 No. 614 , registered in the Ministry of Justice of Ukraine on February 5, 2001 at No. 107/5298;

2) the Order of registration and maintaining books of accounting of settlement transactions and pay books approved by the order of State Tax Administration of Ukraine of December 01, 2000 No. 614 , registered in the Ministry of Justice of Ukraine on February 5, 2001 at No. 106/5297;

3) the order of State Tax Administration of Ukraine of February 12, 2004 No. 87 "About approval of the Order of registration, sealing and application of registrars of settlement transactions on purchase and sale of foreign currency", registered in the Ministry of Justice of Ukraine on February 20, 2004 for No. 234/8833.

7. Development department of IT, electronic services and accounting of payers (Tenkov A. V.):

1) to provide reduction of the functioning software in connection therewith with the order according to the procedure and the terms determined for creation of information systems;

2) in accordance with the established procedure to submit this order on state registration to the Ministry of Justice of Ukraine.

8. Information and communication department (Semchenko A. V.) provide promulgation of the order on the web portal of the Ministry of the income and charges of Ukraine and in mass media.

9. This order becomes effective from the date of its official publication.

10. To impose control over the implementation of this order on the deputy minister Ignatov A. P.

Minister     

A. V. Klimenko

Approved by the Order of the Ministry of the income and charges of Ukraine on August 28, 2013 No. 417

Order of registration and applications of registrars of the settlement transactions applied to registration of settlement transactions for goods (services)

I. General provisions

1. This Procedure is developed according to the Law of Ukraine "About application of registrars of settlement transactions in the sphere of trade, public catering and services" (further - the Law) and the Tax code of Ukraine .

This Procedure extends to all subjects of managing, their economic units and representatives (authorized persons) of the subjects of managing using registrars of settlement transactions (further - RRO) for implementation of settlement transactions in cash and/or non-cash form.

Action of this Procedure does not extend to RRO, the transactions applied to registration on purchase and sale of foreign currency.

2. This Procedure determines forms:

statements for registration of RRO;

registration certificate;

certificates of reservation of fiscal number RRO;

statements for cancellation of registration of RRO;

decision on cancellation of registration of RRO;

certificates of cancellation of registration of RRO.

3. In this Procedure terms are used in the following values:

the vending machine of goods (services) - RRO which in the automatic mode performs issue (provision) for cash of means or using payment cards, counters, etc. of goods (services) provides the corresponding accounting of their quantity and cost and creates control tape electronically (further - KSEF)

the address of economic unit - the address specified in the document the property right or uses of economic unit, the lease agreement;

commissioning - the works on maintenance of RRO connected with preparation it to operation (incoming inspection, regulation, elimination of the revealed defects) according to operational documents of the producer or supplier (further - operational documents), and also introduction of obligatory details of the check, fiscal number of the user, personalisation of RRO and transfer of RRO in fiscal operating mode;

the producer - the subject of managing who makes RRO and is the owner of design-technology and program documentation or corresponding license for their production;

warranty repair - repair properly of RRO put into operation which is on maintenance in the center of field service and failed in the period of warranty period of operation not because of the user;

warranty period - the term during which the producer (the seller, the contractor or any third party) undertakes obligations on implementation of free repair or replacement of the corresponding products in connection with its introduction in the address;

economic unit - stationary or portable object, including the vehicle where goods are implemented or services are provided and settlement transactions are performed;

The state register of registrars of settlement transactions (further - the State register of RRO) - the list of the RRO models and their modifications which have confirmation of conformity to requirements of the existing state technical regulations and standards for the Law of Ukraine "About confirmation of conformity" and also conform to requirements of regulations of Ukraine and are permitted for application in the sphere determined by the Law ;

the electronic message - information provided to the consumer through telecommunication networks which can be reproduced or kept in any by method the consumer in electronic form;

control facility - special number seal in the form of the rectangle of 79х24 mm in size with figured cutting down at the edges divided by the line of perforation into two parts. The control facility consists of three layers: glue layer, paper, foil of hot stamping;

change - the period of work of RRO from registration of the first transaction after accomplishment of the Z-report before accomplishment of the following Z-report for the period works of one cashier;

control tape - the copies of the settlement documents which are consistently created by RRO, published or created electronically by such RRO and also copies of fiscal reporting checks in case of creation of control tape electronically;

the residence of physical person - the apartment house, the apartment, other room suitable for accommodation in it (the hostel, hotel, etc.), in the respective settlement in which the physical person lives constantly, mainly or temporarily;

the location of the legal entity - the actual place of conducting activities or arrangement of office from which daily management of activities of the legal entity is carried out (mainly there is management) and implementation of management and accounting;

the modem - separate or as a part of RRO the device intended for transfer of the copy of the created RRO of settlement documents and fiscal reporting checks electronically through wire or wireless channels of communication which part memory for temporary storage of these copies is;

the name of division - the name specified in the document the property right or uses of economic unit, the lease agreement;

not fiscal operating mode - working hours of RRO in which unconditional accomplishment of fiscal functions by it is not provided;

random access memory - the memory device as a part of the RRO fiscal block where the continuous data calculated are stored or are brought by means of the software of this RRO;

personalisation of RRO - the procedure, in case of which based on data on fiscal number RRO, serial number of RRO, identification number RRO (for RRO with KSEF) / identification number of the modem (for RRO, print control tape) and identification number of the specialized device intended for realization of functions of information security from modification and viewing (further - the module of safety of SAM), there is identification of RRO in system of accounting of revenues yielded by RRO of the Ministry and charges of Ukraine (further - Mindokhodiv)

after-guarantee repair - repair properly of RRO put into operation which is on maintenance in the center of field service and failed after the termination of warranty period of operation;

the supplier - the producer or the company, under the contract with the producer will organize sale, maintenance and repair of RRO;

the registrar of settlement transactions - the device or software and hardware complex in which fiscal functions are realized and which is intended for registration of settlement transactions in case of sales of goods (provision of services), transactions on purchase and sale of foreign currency and/or registration of quantity of the sold goods (the provided services). Treat RRO: electronic control cash register, electronic control and cash registrar, computer and cash system, electronic taximeter, vending machine of goods (services), etc.;

the settlement document - the document of the established form and content (the cash register receipt, the sales receipt, the settlement receipt, the travel document, etc.) confirming the fact of sale (return) of goods, provision of services, receipt (return) of means, purchase and sale of foreign currency printed in the cases provided by the Law registered in accordance with the established procedure RRO or filled manually;

the term of primary registration of the RRO model - deadline before which expiration it is allowed to register the RRO specific models in bodies of the income and charges were not registered earlier, determined according to effective period of the certificate of conformity of model from the specific version of the internal software;

service life - the term during which the producer (supplier) guarantees operability of RRO, including components and their components, preserving information in fiscal memory on condition of observance by the user of requirements of operational documents;

maintenance - the complex of the works provided by operational documents are carried out for the purpose of maintenance of operability of RRO;

fiskalization - transition from RRO, not fiscal in fiscal operating mode;

fiscal memory - the memory device as a part of RRO, it is intended for single entering, storage and repeated reading of final information on amount of settlement transactions which cannot be changed or destroyed without damage of the device;

the fiscal block - the integral component of RRO by means of which registration of turnover, determination of the size of the value added tax, control of the mechanism of printing of checks and reports, information output on indicators of this RRO is provided;

the fiscal reporting check - the document of the established form printed with RRO, containing data of the day report when which printing information on amount of the executed settlement transactions is brought in fiscal memory;

fiscal operating mode - working hours of RRO which is sealed up properly which provide unconditional accomplishment of fiscal functions by it;

fiscal function - capability of RRO to provide one-time entering, long-term storage in fiscal memory, repeated reading and impossibility of change of final information on amount of the settlement transactions executed in cash and/or non-cash form (using payment cards, payment checks, counters, etc.), or about amount of transactions on purchase and sale of foreign currency;

the service center (further - TsSO) - subject of managing which provides services in commissioning, maintenance, warranty, after-guarantee repair of RRO on the contract with the supplier;

The X-report - the day report without zeroing of information in random access memory;

The Z-report - the day report with zeroing of information in random access memory and its entering in fiscal memory of RRO.

Other terms used in this Procedure are applied in the values determined by the legislation of Ukraine.

II. Order of registration of RRO

1. Forming and application of fiscal number RRO

1. In case of registration in bodies of the income and charges of RRO fiscal number is assigned.

2. Fiscal number RRO constitutes the 10th digit numerical sequence number of accounting record in the automated information system of registration of RRO of Mindokhodiv (further - information system of Mindokhodiv) which algorithm of forming establishes Mindokhodiv.

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