Roman Myskivy, the head of Horodotsk DPI, held a seminar with taxpayers, during which it was reported that in accordance with the Law of Ukraine dated July 6, 1995 No. 265/95-BP “On the use of registrars of settlement operations in the sphere of trade, public catering and services” subjects businesses that carry out settlement operations in cash and/or non-cash form (using electronic means of payment, payment checks, tokens, etc.) when selling goods (providing services) in the field of trade, public catering and services, as well as operations for accepting cash for the following are obliged to transfer it further:
– to carry out settlement operations for the full amount of the purchase (service provision) through settlement transaction registrars registered, sealed in the prescribed manner and transferred to the fiscal mode of operation or through software settlement transaction registrars registered by the fiscal server of the controlling authority with the creation of the corresponding settlement transactions in paper and/or electronic form documents confirming the performance of settlement operations, or in the cases provided for by this Law, with the use of settlement books registered in the prescribed manner.
The use of software recorders for settlement transactions in the wholesale and/or retail trade of fuel is prohibited;
– to provide a person who receives or returns goods, receives a service or refuses it, including those whose order or payment is made using the Internet, when receiving goods (services) in a mandatory manner, a settlement document of the prescribed form and content for the full amount transaction, created in paper and/or electronic form (including, but not limited to, with reproduction on the display of the settlement operations recorder or the display of the device on which the software settlement operations recorder QR code is installed, which allows a person to read and identify it with the settlement document according to the data structure contained in it and/or sending the electronic settlement document.