How funds are disbursed through RRO and / or PRRO in case of return of goods (refusal of service, acceptance of values as collateral, payment of winnings in state lotteries and in other cases) or cancellation of erroneously spent amount of funds?

Settlements procedure in trade, catering and services is established by Article 3 of the Law of Ukraine as of 06.07.1995 № 265/95-VR “On the use of registrars of settlement operations in trade, catering and services” with changes and amendments (hereinafter – Law № 265), in which Paragraph 2 defines obligation of business entities that carry out settlement operations in cash and / or non-cash form (using electronic payment means, payment checks, tokens, etc.) in trade, catering and services, as well as acceptance of cash for further transfer to person who receives or returns goods, receives or refuses the service, including those whose order or payment is made using the Internet, upon receipt of goods (services) to provide settlement document of the established form and content for the full amount of operation, created in paper and / or electronic form (including, but not limited to with reproduction of the QR-code on the PPO* display or display of device on which the PRRO* is installed) (Paragraph 2 Article 3 of the Law № 265).

Article 2 of the Law № 265 stipulates that settlement document is a document of the established form and content (cash receipt, commodity check, expense check, settlement receipt, travel document, etc.) that confirms sale (return) of goods, provision of services, cash disbursement operations to holders of electronic payment means, receipt (return) of funds, trade of currency values in cash created in paper and / or electronic form (electronic settlement document) in cases provided by this Law, duly registered by the registrar of settlement operations / version or filled in manually;

Requirements to the form and content of settlement document are defined by Regulation on the form and content of settlement documents / electronic settlement documents approved by Order of the Ministry of Finance of Ukraine as of 21.01.2016 № 13 with changes and amendments (hereinafter – Regulation № 13).

Paragraph 1 Section III of Regulation № 13 stipulates that fiscal cashier check (hereinafter – expenditure check) is settlement document / electronic settlement document created in paper and / or electronic form (electronic settlement document) on RRO or PRRO services, acceptance of valuables as collateral and in other cases. Fiscal cashier check for disbursement of funds in the form № FKCH-2 is given in Annex 2 to Regulation № 13.

Paragraph 7 Section III of Procedure for registration and use of registrars of settlement operations used for registration of settlement operations for goods (services), approved by Order of the Ministry of Finance of Ukraine as of 14.06.2016 № 547 with changes and amendments determines that registration of the issuance of funds in case of return of goods (refusal of service, acceptance of collateral, payment of winnings in state lotteries and in other cases) or cancellation of erroneously made payment through RRO is made by registering a negative amount.

Herewith, it is forbidden to register negative amounts through RRO using the “reversal” operation.

Paragraph 8 Section III of Procedure № 547 determines that if amount of funds issued for the return of goods or reimbursement of previously paid services exceeds 100 UAH, the financially responsible person of business unit or person who directly performs calculations must draw up the disbursement act. Act must specify data of document establishing identity of buyer who returns goods (refuses the service), information about goods (service), amount of funds, number, date and time of issuance of settlement document confirming the purchase of goods (service).

The same act is drawn up during the cancellation of settlement amount of erroneously made payment through RRO and / or PRRO or the erroneously chosen form of payment (cash, card, credit, etc.). Act contains data on the erroneous amount and requisites of settlement document.

Acts on disbursement of funds and acts on cancellation of settlement amount, erroneous form of payment erroneously made through RRO and / or PRRO are kept for three years. In this case, the business entity is obliged to provide these acts to the supervisory authorities during the audit.

At the same time, if after sending online data of settlement document by PRRO on settlement operation for the fiscal server’s registration, the fiscal number is assigned to the corresponding settlement document but before receiving data by PRRO from the fiscal server on such fiscal number of settlement document there was a disconnection between PRRO and the fiscal server, the settlement operation was completed offline by PRRO with assignment of fiscal number from Range, the duplication of settlement documents can be eliminated by conducting a reversal operation with registration of such operation on the fiscal server, formation of settlement document number for such operation and indication of number of reversal settlement document and the duplicate settlement document number.

* registrar of settlement operations (abb. RRO)

* software registrar of settlement operations (abb. PRRO)

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