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Ministry of Justice of Ukraine

July 5, 2016

No. 918/29048

ORDER OF THE MINISTRY OF FINANCE OF UKRAINE

of June 14, 2016 No. 547

About approval of procedures on registration of registrars of settlement transactions and books of accounting of settlement transactions

(as amended on 26-07-2021)

According to Articles 7, 8 Laws of Ukraine "About application of registrars of settlement transactions in the field of trade, public catering and services", the Tax code of Ukraine, Regulations on the Ministry of Finance of Ukraine approved by the resolution of the Cabinet of Ministers of Ukraine of August 20, 2014 No. 375, the Regulations on the Public fiscal service of Ukraine approved by the resolution of the Cabinet of Ministers of Ukraine of May 21, 2014 No. 236, and for the purpose of enhancement of order of registration of registrars of settlement transactions, books of accounting of settlement transactions and pay books order:

1. Approve enclosed:

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

Order of registration and the applications of registrars of settlement transactions applied to registration of transactions on trade in currency values in cash form;

Order of registration and maintaining pay books, books of accounting of settlement transactions;

Procedure for sealing of registrars of settlement transactions;

Order of registration, maintaining register and application of program registrars of settlement transactions;

Procedure for determination of the range, issue, reservation, use of the fiscal numbers assigned to electronic settlement documents in working hours of program registrar of settlement transactions offline.

2. Declare invalid the order of the Ministry of the income and charges 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", registered in the Ministry of Justice of Ukraine on September 19, 2013 on No. 1616/24148.

3. To department of tax, customs policy and methodology of financial accounting of the Ministry of Finance of Ukraine (Romaniuk Yu. P.) to provide in accordance with the established procedure:

provision of this order on state registration in the Ministry of Justice of Ukraine;

promulgation of this order.

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

5. To impose control over the implementation of this order on the Deputy Minister of Finance - the chief of staff of Kapinus E. V. and Chairman of the Public fiscal service of Ukraine Nasirov R. M.

Minister

A. Danilyuk

Approved by the Order of the Ministry of Finance of Ukraine of June 14, 2016, No. 547

Order of registration and the applications of registrars of 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 field of trade, public catering and services" (further - the Law), the Tax code of Ukraine (further - the Code), the Regulations on the Ministry of Finance of Ukraine approved by the resolution of the Cabinet of Ministers of Ukraine of August 20, 2014 No. 375, of the Regulations on the State Tax Administration of Ukraine approved by the resolution of the Cabinet of Ministers of Ukraine of March 06, 2019 No. 227.

This Procedure extends to all subjects of managing, their economic units and representatives of subjects of managing which are used by 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 applied to registration of transactions on trade in currency values in cash form.

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;

decisions on cancellation of registration of RRO;

certificates of cancellation of registration of RRO.

3. In this Procedure the terms "vending machine of goods (services)", "producer", "State Register of Registrars of Settlement Transactions", "control film", "modem", "supplier", "program registrar of settlement transactions", "registrar of settlement transactions", "settlement document", "fiscal server of monitoring body", "fiscal function", "fiscal operating mode", "fiscal reporting check" are used in the values determined by the Law.

The terms "commissioning", "warranty repair", "warranty period", "after-guarantee repair", "connected person", "maintenance", "center of field service" are used in the values determined according to the procedure of maintenance and repair of registrars of settlement transactions, No. 601 approved by the resolution of the Cabinet of Ministers of Ukraine of May 12, 2004.

The terms "control facility", "change", "random access memory of the registrar of settlement transactions", "personalisation of RRO, term of primary registration of the RRO model", "service life", "fiskalization", "fiscal memory", "fiscal block", "X-report" "Z-report" are used in the values determined in Requirements for realization of fiscal functions by registrars of settlement transactions for the different scopes of application approved by the resolution of the Cabinet of Ministers of Ukraine of February 18, 2002 No. 199.

The terms "representative of the subject of managing" - the representative of the taxpayer ", " the authorized person of monitoring body" are used in the values determined by the Code.

The terms "holder of electronic means of payment", "electronic means of payment" are used in the values determined by the Law of Ukraine "About payment systems and money transfer in Ukraine".

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

II. Order of registration of RRO

1. Forming and application of fiscal number RRO

1. In case of registration in the RRO monitoring bodies fiscal number is assigned.

2. Fiscal number RRO constitutes 10-digit numerical sequence number of registration record in the GNS information and telecommunication system according to algorithm of its forming.

3. Fiscal number RRO is automatically created in the GNS information and telecommunication system in case of reservation of fiscal number, is single for all information space of Ukraine, does not change in case of re-registration of RRO and remains for RRO before date of cancellation of its registration.

After cancellation of registration of RRO fiscal number is closed and further is not used.

4. In case of fiskalization in fiscal memory of RRO fiscal number RRO and date of entering of fiscal number into fiscal memory of RRO are brought.

5. Fiskalization is carried out once for the entire period of operation of RRO by the company. Under this RRO shall exclude the subsequent exit from fiscal operating mode.

6. Fiscal number RRO is noted in all settlement documents / electronic settlement documents, checks of all reports, and also in other cases, stipulated by the legislation.

2. Registration and commissioning of RRO

1. Subjects of managing which perform settlement transactions in cash and/or non-cash form (using electronic means of payment, payment checks, counters and so forth) in case of sales of goods (provision of services) in the field of trade, public catering and services, transaction on cash disbursement of money to holders of electronic means of payment and on acceptance of cash for further transfer and according to requirements of the legislation shall apply RRO, shall register RRO according to provisions of this Procedure and its personalisation, to sealing and transfer in fiscal operating mode.

2. RRO which modifications are included in the State register of RRO, taking into account spheres of their application and provided that the service life established in technical documentation on RRO did not expire, and also taking into account the terms of primary registration established by the State register of RRO are subject to registration in monitoring body.

3. Registration of RRO is performed in monitoring body in the main place of accounting of the company as taxpayer.

The subject of managing who is income tax payer can register RRO on the location of the separate divisions located in the territory of other, than such subject, territorial community.

National operators can register RRO on the location of the separate divisions or economic units where RRO will be used:

Ukrpochta joint-stock company - on the location of departments,

Ukrtelekom public joint stock company - on the location of the centers and workshops of telecommunication services;

The state company of special communication - on the location of nodes and Items of special communication;

Ukrainian Railroad public joint stock company - on the location of stations, divisions locomotive, car, traveling, cargo, passenger and other farms necessary for ensuring rail activity.

RRO on the location of separate divisions and economic units of the legal entity are registered by the EGRPOU code of the legal entity.

4. For registration of RRO the subject of managing or the representative of the subject of managing submits to monitoring body the application for registration of registrars of settlement transactions in form No. 1-PPO (further - the registration statement) (appendix 1).

The representative of the subject of managing can register RRO on condition of availability of the documents proving his identity and confirming the powers conferred to it.

5. The registration application shall be signed by the head of the subject of managing or physical person entrepreneur or the representative of the subject of managing in the presence of the documents proving his identity and confirming the powers conferred to it, and also fulfillment of requirements to electronic identification in case of filing of application electronically with indication of date of representation. All Sections of the registration statement are subject to obligatory filling.

6. In the cases provided by this Procedure, possibility of giving by subjects of managing electronically of documents, including the registration statement it is provided in the Electronic office which functions according to article 42-1 of the Code, or means of telecommunications.

7. Subjects of managing, can submit registration applications electronically means of telecommunications with observance of requirements of the laws in the field of electronic document management and use of electronic documents with indication of obligatory details of electronic documents.

The procedure and terms of consideration by monitoring body of the registration applications submitted electronically are same, as well as for the registration applications submitted in paper form.

Date and time of submission of the registration statement electronically in monitoring body the date and time fixed in the delivery ticket (the first receipt) is.

In case of filing of application electronically the subject of managing can receive the registration certificate electronically placed in the Electronic office or the copy of the registration certificate funds of telecommunications for the address of the e-mail. For this purpose the subject of managing specifies method of receipt of this document in the registration statement (electronically on e-mail which address is specified in the statement, the Electronic office or it is direct in monitoring body).

8. Within two working days after receipt of registration of a statement, the monitoring body refuses registration of RRO if:

RRO is already registered;

the model (modification) of RRO is not included or excluded from the State register of RRO;

RRO does not correspond to the scope specified in the registration statement;

TsSO is not included in the Register of the Centers of field service of registrars of settlement transactions;

rather economic unit specified in the statement, the subject of managing did not notify on such taxation object monitoring body according to requirements of Item 63.3 of article 63 of the Code or according to such notification the corresponding object is closed or is not operated by the subject of managing;;

the company is not included in the Unified State Register of Legal Entities, physical persons entrepreneurs and public forming;

the company does not stay on the registry in monitoring body to which are submitted the registration statement;

the subject of managing or its separate divisions do not stay on the registry in monitoring body to the address of division where RRO will be used.

under the agreement between TsSO and the subject of managing on maintenance and repair of RRO in monitoring body there is no notification TsSO on its conclusion or in connection with such notification the corresponding agreement is terminated or stopped;

in monitoring body there are data on RRO as about the kidnapped person;

the copy of model (modification) of RRO which is registered is absent in the register of copies of registrars of settlement transactions;

the subject of managing is the connected person with TsSO.

9. In the presence of the bases for refusal or reports about refusal in the second receipt in case of submission of the registration statement electronically. in carrying out registration of RRO the monitoring body no later than two working days from receipt date of documents for carrying out registration of RRO provides or sends (the mailing or by e-mail) to the subject of managing the notification on refusal in carrying out registration of RRO with indication of the bases for such refusal.

10. In case of lack of the bases for refusal in registration of RRO the official of monitoring body no later than two working days from the date of receipt of the registration statement makes the decision on possibility of registration of RRO, creates and reserves fiscal number RRO in the GNS information and telecommunication system. In day reservation of fiscal number RRO in the GNS information and telecommunication system by monitoring body where registration of RRO, GNS is carried out sends to TsSO information in the form of the certificate of reservation of fiscal number of the registrar of settlement transactions in form No. 2-PPO (further - the certificate of reservation of fiscal number) (appendix 2) means of telecommunications electronically with observance of requirements of the laws in the field of electronic document management and use of electronic documents with indication of obligatory details of electronic documents.

The certificate of reservation of fiscal number is valid within three working days from the date of its sending to TsSO.

11. Date reservation of fiscal number RRO which is noted in the certificate of reservation of fiscal number the date corresponding to date of forming of fiscal number RRO in the GNS information and telecommunication system is.

12. After completion of works on input of RRO in operation of TsSO sends to monitoring body where registration of RRO, copy of the certificate of sealing of RRO and the act of putting into operation of RRO by means of telecommunications electronically with observance of requirements of the laws in the field of electronic document management and use of electronic documents with indication of obligatory details of electronic documents is made. Works on input of registrars in operation are performed TsSO according to requirements of operational documents in time which is not exceeding three working days from the date of its informing GNS about reservation of fiscal number of the registrar.

Copy of the certificate of sealing of RRO and the act of putting into operation of RRO are considered sent to TsSO to GNS in time and date specified in the receipt on acceptance (registration) of the relevant electronic document (the first receipt).

13. Within three working days from date to send to TsSO of the certificate of reservation of fiscal number the subject of managing shall provide transfer of RRO in fiscal operating mode (entering of fiscal number into fiscal memory of RRO, personalisation and sealing of RRO into TsSO).

14. Completion of the procedure of registration of RRO is performed based on the certificate of sealing of RRO and the act of putting into operation of RRO which copies in day of commissioning of TsSO sends to monitoring body where registration of RRO is made. In case of not direction of the specified documents in time, determined by Item 13 of this Chapter, the certificate of reservation of fiscal number is considered invalid, fiscal number is cancelled by date of reservation. No later than the next working day informs the relevant TsSO which not begin on such cancellation of GNS, either stop, or cancel entry procedure in operation of RRO.

After receipt of properly processed documents the official of monitoring body no later than the next working day carries out registration of RRO by entering of data into the GNS information and telecommunication system, places in the Electronic office electronically and/or and provides (sends) to the subject of managing the registration certificate of RRO in form No. 3-PPO (the appendix 3) (further - the registration certificate) certifying registration of RRO in monitoring body.

Registration date of RRO which is celebrated in the registration certificate is the date corresponding to date of entering of data into the GNS information and telecommunication system.

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