Requirements of Paragraphs 1 and 2 Article 3 of the Law of Ukraine № 265/95-VR as of 06.07.1995 “On the use of registrars of settlement transactions in trade, public catering and services” (hereinafter – Law № 265) stipulate that business entities are obliged to:
conduct settlement transactions for the full amount of the purchase (provision of services) through registered, sealed according to the established procedure and transferred to the fiscal mode of operation registrars of settlement transactions or through software registrars of settlement transactions registered by the fiscal server of the controlling authority with creation of relevant settlement documents in paper and/or electronic form, confirming execution of settlement transactions, or in cases provided for by this Law, using settlement books registered according to the established procedure.
provide person who receives or returns product, receives service or refuses it, including those ordered or paid for using the Internet, upon receipt of products (services), obligatory settlement document of the established form and content for the full amount of transaction, created in paper and/or electronic form (including, but not limited to, reproducing on the RRO display or display of device on which RRO is installed, a QR code that allows person to read it and identify it with settlement document according to the data structure contained in it, and/or sending electronic settlement document to the subscriber number or email address provided by such person).
At the same time, use of software registrars of settlement transactions in the whole and/or retail fuel sales is prohibited.
Article 12 of Law № 265 stipulates that only those domestic and foreign-made RRO that are included in the State register of RRO, design and software of which comply with design, technological and software documentation of the manufacturer, are allowed to be sold and used on the territory of Ukraine. In turn, the State register of RRO is a list of RRO models and their modifications that have confirmation of compliance with requirements of current state technical regulations and standards according to the Law of Ukraine "On technical regulations and conformity assessment", and also meet requirements of regulatory acts of Ukraine, and such registrars of settlement transactions are allowed for use in the sphere defined by this Law.
Requirements for implementation of fiscal functions by registrars of settlement transactions and requirements for ensuring implementation of fiscal functions by software registrars of settlement transactions for various areas of use are determined by Resolution of the Cabinet of Ministers of Ukraine № 199 as of 18.02.2002, which establishes that additional requirements for implementation of fiscal functions by specialized RRO for specific areas of use (if necessary) are established by the State commission for implementation of electronic systems and means of control and management of commodity and monetary circulation.
Paragraph 15 of the Technical requirements for specialized electronic cash registers for gas stations (hereinafter – Technical requirements) (Annex 7 to the Protocol decision of the State commission on implementation of electronic systems and means of control and management of commodity and monetary circulation № 13 as of 27.06.2002), stipulates that in particular, in the fuel dispensing registration mode, specialized electronic cash register must ensure printing of checks in a single, continuous technological cycle.
It should be noted that Regulations on the form and content of settlement documents/electronic settlement documents (hereinafter – Regulations), approved by Order of the Ministry of Finance of Ukraine № 13 as of 21.01.2016, registered in the Ministry of Justice of Ukraine on 11.02.2016 under №220/28350 (hereinafter – Order №13), determine forms and content of settlement documents/electronic settlement documents that must be provided to persons who receive or return products, receive services or refuse them, including those ordered or paid for using the Internet, for making settlements by business entities to confirm the fact of: selling (returning) products, providing services, receiving (returning) funds in trade, restaurant business and services; carrying out trade of currency values in cash, if such transactions are not performed at the bank cash desks; performing cash withdrawal transactions to holders of electronic payment instruments; acceptance by commercial agents of banks and non-bank payment service providers and their commercial agents of cash for its subsequent transfer using self-service software and hardware complexes, with exception of self-service software and hardware complexes that allow the user to perform only cash withdrawal transactions.
Paragraph 3 Section I of the Regulations provides that requirements established by these Regulations for the content of settlement documents determine obligatory requisites of settlement documents/electronic settlement documents.
Herewith, Paragraph 1 Section II determines that fiscal cash check for products (services) (hereinafter – fiscal check) is a settlement document / electronic settlement document created in paper and/or electronic form (electronic settlement document) by registrar of settlement transactions or its software version for making settlements for sold products (provided services).
Order № 13 and Regulations establish single list of requisites for settlement documents issued both in paper and electronic form.
In turn, Article 17 of the Law № 265 provides for financial sanctions for failure to issue (in paper and/or electronic form) relevant settlement document.
Based on the analysis of provisions of the Law № 265, Order № 13 and Regulations, paper and electronic forms of settlement documents are equivalent in legal force.
Therefore, carrying out retail fuel sale through gas stations, business entities are obliged to conduct settlement transactions for the full purchase amount (provision of services) through registered, duly sealed and fiscally operational registrars of settlement transactions that meet requirements established by the law, with issuance of settlement documents to the buyer in paper and/or electronic form.
In the fuel release registration mode, specialized RRO, according to the Technical requirements, must ensure printing of checks in a single, continuous technological cycle. At the same time, business entity may issue payment document to the buyer only in the electronic form.