Horodotsk DPI specialists report.
To cancel the registration of registrars of settlement operations (hereinafter referred to as RRO) located in the territories that are temporarily occupied or in which hostilities are being conducted, guided by the provisions of Sec. VIII of the procedure for accounting of taxpayers and fees, approved by the order of the Ministry of Finance of Ukraine dated 09.12.2011 No. 1588, and the provisions of Chapter 4, Sec. II of the Procedure for registration and use of settlement transaction registrars, which are used for registration of settlement transactions for goods (services), approved by the order of the Ministry of Finance of Ukraine dated 14.06.2016 No. 547, it is necessary to submit a notification in form No. 20 to the controlling body at the main place of registration as a taxpayer -OPP and/or application for cancellation of registration of PRO under f. No. 4-PRO.
The specified documents can be submitted in paper form or by means of electronic communication in electronic form in compliance with the requirements of the laws on electronic document circulation and electronic trust services.
Information on registered/cancelled PRO, taxation objects and control bodies, in which the business entity is registered at a non-main place of registration, is displayed in the private part of the Electronic Cabinet.
Canceling the registration of the PRO involves the simultaneous cancellation of the account book of settlement operations registered for such a PRO in the manner specified in Chapter 3 of Sec. II of the Procedure for registration and maintenance of settlement books, accounting books of settlement operations, approved by Order No. 547.