How to cancel registration of PRRO?Chapter: Question of the day on usage of Registrars of Settlement Operations / Software version

Procedure of registration, maintenance of register and usage of software registrars of settlement operations (abb. PRRO) is approved by Order of the Ministry of Finance of Ukraine as of 23.06.2020 № 317 “On amendments to Order of the Ministry of Finance of Ukraine as of 14.06.2016 № 547” (hereinafter – Procedure № 317).

Cancellation procedure of PRRO registration is set out in Section III Procedure № 317.

Sub-paragraphs 1 and 2 Section III Procedure № 317 stipulate that registration of PRRO is valid until the cancellation date of its registration, which is carried out by removing it from register of software registrars of settlement operations and closing fiscal number, which is not subject to further use.

Registration of PRRO is canceled on the basis of Application for registration of software registrars of settlement operations in form № 1-PRRO (identifier of form J / F 1316604) (Annex 1 to Procedure № 317) (hereinafter – Application) with a mark “Registration cancellation”,  submitted by the Electronic Cabinet or by telecommunications means or on the basis of Notification on the detection of malfunctions of software registrar of settlement operations in form № 2-PRRO (identifier of form J1316701) (Annex 2 to Procedure № 317) with marks “malfunction” or “device theft or key compromising”.

Prior to submission of Application for cancellation of PRRO registration, the business entity must ensure transfer of all copies of settlement documents created by PRRO with their assigned fiscal numbers to the fiscal server, electronic fiscal reporting checks and notifications provided by Procedure № 317.

Paragraph 3 Section III Procedure № 317 provides that PRRO registration is automatically canceled by the fiscal server if:

record on termination of legal entity’s state registration or termination of state registration of entrepreneurial activity of individual-entrepreneur is made to the Unified state register of legal entities, individuals – entrepreneurs and public associations;

in respect to business unit where PRRO is used, the business entity reported about such taxation object to the controlling body as closed or not operated by the business entity (Notification form № 20-OPP) according to requirements of Paragraph 63.3 Article 63 of the Tax Code of Ukraine as of 02.12.2010 № 2755-VI with changes and amendments (hereinafter –  TCU);

in respect to business entity, there is a court decision that has entered into force on the liquidation in connection with bankruptcy or on the termination of non-bankruptcy, on the invalidation of constituent documents;

in respect to individual-entrepreneur, there is information that person died, was declared dead, was declared incompetent or missing, or his / her civil capacity is limited;

business entity is deregistered in the controlling bodies in other cases provided for in Article 67 of the TCU and the Law of Ukraine as of 15.03.2003 № 755-IV “On the state registration of legal entities, individual entrepreneurs and public associations” with changes and amendments.

Notification on the cancellation of PRRO registration is sent to the business entity by means of the Electronic Cabinet with indication of grounds (Paragraph 4 Section III Procedure № 317).

 

More information is in the “Knowledge Base” of public information and reference resource