How to calculate working offline time?

Press service of the State Tax Service of Ukraine, published 20 January 2022 at 10:49 Chapter: News

Paragraph 3 Section V of Procedure of registration, maintenance of register and usage of software registrars of settlement operations, 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” with changes and amendments (hereinafter – Procedure № 317) stipulates that software solution of the software registrars of settlement operations (abb. PRRO) during its work offline must provide constant control particularly regarding:

reconnection of PRRO with the fiscal server and check existence of such a connection before formation of each settlement document offline;

compliance with deadlines for application of the offline mode; person performing settlement operation must be informed about the remaining time during which the offline mode may last and stop conducting settlement operations in the offline mode if one of the deadlines is reached (36 consecutive hours or 168 hours during a calendar month).

PRRO must be automatically switched from offline to online exchange with the fiscal server at the time of reconnection between PRRO and the fiscal server (Paragraph 2 Section V of Procedure № 317).

Therefore, the PRRO’s time spent offline is calculated according to the moment of transition to offline mode (transition to the offline mode occurs during formation of Notification № 4-PRRO on settlement operations in a period of lack of communication between the software registrar of settlement operations and the fiscal server (Annex 4 to Procedure № 317 (identifier J / F1316901)), hereinafter – Notification № 4-PRRO)) before leaving the offline mode (transfer of checks / reports generated offline to the fiscal server of the State Tax Service).

Business entity may control the offline operation by summing up the periods of time during which PRRO was offline: from the date and time specified in the Notification № 4-PRRO with a mark “start of transfer of PRRO to offline mode” by the date and time specified in the Notification № 4-PRRO “end of offline mode”.

Reflection of time spent offline is configured in the software solution “PRRO Kasa”.

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