In connection with an increase in cases of power outages and lack of Internet connection, the State Tax Service informs

In connection with military aggression of Russian Federation, business entities that carry out activities using registrars of settlement operations (hereinafter – RRO) and software registrars of settlement operations (hereinafter – PRRO) face problem of power outages and lack of Internet connection.

In this regard, the State Tax Service informs the following.

Article 5 of the Law of Ukraine № 265/95-VR as of 07.06.1995 "On use of registrars of settlement operations in trade, public catering and services" (hereinafter – Law № 265) stipulates that for a period of temporary, not more than 7 working days, power outages of settlement operations are carried out using accounting book of settlement operations (hereinafter – KORO) and settlement book (hereinafter – RK) or using properly registered reserve RRO.

Please also pay attention to the fact that after renewal of electricity supply, all settlement operations must be carried out through the RRO (algorithm of actions is given in Paragraph 10 Section III of Procedure for registration and use of RRO, which are used for registration of settlement operations for goods (services), approved by Order of the Ministry of Finance of Ukraine № 547 as of 14.06.2016).  

Such norms are not applicable to business entities that use PRRO in their activities.

Herewith, during a period of miscommunication between the PRRO and fiscal server of the controlling body, settlement operations are carried out in an offline mode, which can last not more than 36 hours, with creation of electronic settlement documents assigned with fiscal numbers from the range of fiscal numbers generated by fiscal server of the controlling body and not more than 168 hours during a calendar month for one business entity.

At the same time, during the marital law, state of emergency or force majeure circumstances, settlement operations carried out in an offline mode and use of fiscal numbers from the range of fiscal numbers generated by fiscal server of the controlling body may be carried out beyond the time limits (Paragraph 13 of the Law of Ukraine № 2120-IX as of 15.03.2022).

Within an hour after reconnection with fiscal server of the controlling body, copies of settlement documents created by the PRRO with fiscal numbers assigned to them in an offline mode are transferred to fiscal server of the controlling body. Such settlement documents must be transferred by the time of transmission of electronic fiscal report, electronic fiscal report check for the day when such settlement documents were formed.

Paragraph 3.1.2 of Requirements for creation of a control tape in electronic form in registrars of settlement operations and data transmission modems, approved by the Order of the MFU № 105708.10.2012, stipulates that RRO must, in particular, ensure accumulation of control and report information in case that it is impossible to transmit it due to violation of communication with server information processing for any reason and automatic transfer of accumulated information to the information processing server after reconnection. Settlement operations are also blocked in case that it is impossible to transfer control and reporting information to the information processing server within 72 hours.

Paragraph 9 of Requirements for implementation of the RRO fiscal functions for various spheres of application, approved by Resolution of the Cabinet of Ministers of Ukraine № 199 as of 18.02.2002, stipulates that blocking of registrar’s functions is removed after the cause of its occurrence is eliminated.

Therefore, if the server does not receive control report information from RRO within 72 hours after executing "Z" report of the RRO, it is blocked. However, immediately after the reconnection, RRO will automatically transfer accumulated information to the server and will be unlocked.

Paragraph 12 of the Final provisions of the Law № 265 stipulates that temporarily, for a period until termination or abolition of the martial law on the territory of Ukraine, sanctions for violation of requirements of this Law are not applicable, except for sanctions for violation of Procedure for carrying out settlement operations during the sale of excisable goods.

At the same time, Sub-paragraph 112.8.9 Paragraph 112.8 Article 112 of the Tax Code of Ukraine defines circumstances that exempt taxpayers from financial responsibility for tax offenses and violations of other legislation, control over compliance with which is entrusted to the controlling bodies, in particular, commission of an act (action or inaction) due to the force majeure circumstances.

Given above specified, organizing and conducting actual audits by the State Tax Service of confirmed force majeure circumstances will be taken into account, which led to the impossibility of business entities to fulfill certain legal requirements regarding Procedure for carrying out settlement operations.