ORDER OF THE MINISTRY OF FINANCE OF UKRAINE

of June 23, 2020 No. 317

About introduction of amendments to the order of the Ministry of Finance of Ukraine of June 14, 2016 No. 547

According to the Law of Ukraine of September 20, 2019 to No. 128-IX "About introduction of amendments to the Law of Ukraine "About application of registrars of settlement transactions in the field of trade, public catering and services" and to other laws of Ukraine concerning detenization of calculations in the field of trade and services", to the subitem 5 of item 4 of the Regulations on the Ministry of Finance of Ukraine approved by the resolution of the Cabinet of Ministers of Ukraine of August 20, 2014 No. 375, I ORDER:

1. Bring in the order of the Ministry of Finance of Ukraine of June 14, 2016 No. 547 "About approval of procedures on registration of registrars of settlement transactions and books of accounting of settlement transactions", registered in the Ministry of Justice of Ukraine on July 5, 2016 for No. 918/29048 (with changes), such changes:

in Item 1:

word in paragraph three of "purchase and sale of foreign currency" shall be replaced with words "trade in currency values in cash form";

add with two new paragraphs of such content:

"Order of registration, maintaining register and application of program registrars of settlement transactions;

Procedure for determination of the range, issue, reservation, use of the fiscal numbers assigned to electronic settlement documents in working hours of program registrar of settlement transactions offline.";

exclude Item 3;

With respect thereto items 4 - 6 to consider respectively Items 3 - 5.

2. Approve such which are applied:

Order of registration, maintaining register and application of program registrars of settlement transactions;

Procedure for determination of the range, issue, reservation, use of the fiscal numbers assigned to electronic settlement documents in working hours of program registrar of settlement transactions offline;

Changes in the Order of registration and applications of registrars of the settlement transactions applied to registration of settlement transactions for goods (services), No. approved by the order of the Ministry of Finance of Ukraine of June 14, 2016 547, registered in the Ministry of Justice of Ukraine on July 5, 2016 for No. 918/29048 (with changes);

Changes in the Order of registration and applications of registrars of the settlement transactions applied to registration of transactions on purchase and sale of foreign currency, No. approved by the order of the Ministry of Finance of Ukraine of June 14, 2016 547, registered in the Ministry of Justice of Ukraine on July 5, 2016 for No. 919/29049 (with changes);

Changes in the Order of registration and maintaining pay books, books of accounting of settlement transactions approved by the order of the Ministry of Finance of Ukraine of June 14, 2016 No. 547, registered in the Ministry of Justice of Ukraine on July 5, 2016 for No. 920/29050 (with changes);

Changes in the Procedure for sealing of registrars of settlement transactions approved by the order of the Ministry of Finance of Ukraine of June 14, 2016 No. 547, registered in the Ministry of Justice of Ukraine on July 05, 2016 for No. 921/29051 (with changes).

3. The State Tax Service of Ukraine to provide development of software solution of program registrars of settlement transactions for use on free basis by taxpayers for application of such registrars during implementation of economic activity according to the paragraph to the twenty first the subitem "an" of Item 1 of Article 1 of the Presidential decree of Ukraine of November 8, 2019 No. 837 "About urgent measures for carrying out reforms and strengthening of the state".

4. In accordance with the established procedure to provide to department of tax policy and supervision of fiscal bodies of the Ministry of Finance of Ukraine:

submission of this order on state registration in the Ministry of Justice of Ukraine;

promulgation of this order.

5. This order becomes effective since August 1, 2020, but not earlier than day of its official publication.

6. I reserve control of execution of this order and I assign to the Chairman of the State Tax Administration of Ukraine.

Approved by the Order of the Ministry of Finance of Ukraine of June 23, 2020, No. 317

Order of registration, maintaining register and application of program registrars of settlement transactions

I. General provisions

1. This Procedure is developed according to article 7 of the Law of Ukraine "About application of registrars of settlement transactions in the field of trade, public catering and services" (further - the Law).

2. Action of this Procedure extends to all subjects of managing, their economic units and representatives (authorized persons) of subjects of managing who using program registrars of settlement transactions (further - PRRO) perform settlement transactions in the field of trade, public catering and services in cash and/or non-cash form, and also transaction in acceptance of cash for its further transfer, transaction on trade in currency values in cash form, except the cases determined by Item 6 of this Section.

3. GNS provides free software solution for use by subjects of managing of PRRO. Information concerning such software solution is published in the Electronic office (further - the Electronic office) which functions according to Article 42-1 of the Section II of the Tax code of Ukraine (further - the Code).

After installation of free software solution on the corresponding device of such PRRO is subject to registration according to this Procedure.

4. In this Procedure terms are used in the values determined by the Code, the Law and other legislation.

5. GNS will promulgate on the official web portal:

data of rather fiscal numbers PRRO with indication of the EGRPOU code, names of the subject of managing (surname, name, middle name (in the presence)) and registration dates of PRRO, the address of economic unit on which PRRO is registered;

data of rather fiscal numbers PRRO which registration is cancelled, with indication of the EGRPOU code, the name of the subject of managing (surname, name, middle name (in the presence)), dates, the reasons and the bases for cancellation of registration of PRRO, the address of economic unit where PRRO which registration is cancelled was applied.

6. In case of failure of PRRO which is applied to registration of transactions on trade in currency values in cash form of lack of communication between PRRO and the fiscal server of monitoring body accounting of transactions on trade in currency values in cash form and forming of settlement documents are performed according to the procedure, established by the National Bank of Ukraine.

II. Order of registration and maintaining register of PRRO

1. GNS keeps the register of PRRO (further - the Register) in electronic form.

Data on PRRO, and also the information about subjects of managing and their economic units where such PRRO, data of certificates of the digital signatures and/or seals used by such PRRO are applied are entered in the Register.

2. During registration to each PRRO the GNS fiscal server (further - the fiscal server) automatically creates and assigns fiscal number.

Fiscal number PRRO constitutes unique numerical sequence number of registration entry in the Register, according to algorithm of its forming.

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