The main normative legal act, which defines the legal principles for the use of software settlement transaction recorders (SRS), is the Law of Ukraine "On the Use of Settlement Transaction Recorders in the Field of Trade, Catering and Services". The same Law also establishes responsibility for violations during work with PRO.
The large-scale aggression of the Russian Federation introduced its "corrections" into our lives, which made it necessary to adapt the legislation of Ukraine, including the Law of Ukraine "On the use of registrars of settlement operations in the sphere of trade, catering and services", to the conditions of martial law.
According to the Law of Ukraine "On Amendments to the Tax Code of Ukraine and other legislative acts of Ukraine regarding the peculiarities of taxation and reporting during the period of martial law", which entered into force on 07.03.2022, Section II of the "Final Provisions" of the Law of Ukraine "On the Application of Settlement Registrars" of operations in the sphere of trade, public catering and services" was supplemented by clause 12, which established that for the period until the termination or abolition of martial law on the territory of Ukraine, sanctions for violation of the requirements of this Law shall not be applied.
That is, from March 7, 2022, business entities were released from liability for any violations of the requirements of the Law of Ukraine "On the use of registrars of settlement operations in the field of trade, public catering and services", including for violations during work with registrars of settlement operations.
However, on March 15, 2022, the Verkhovna Rada of Ukraine adopted the Law of Ukraine "On Amendments to the Tax Code of Ukraine and other legislative acts of Ukraine regarding the effect of norms during the period of martial law", which entered into force on March 17, 2022. It provides for exceptions under which sanctions provided for by the Law of Ukraine "On the use of registrars of settlement operations in the sphere of trade, public catering and services" may be applied. Business entities that carry out settlement operations in cash and/or non-cash form (using electronic means of payment, payment checks, tokens, etc.) during the sale of excise goods became such an exception.
Excise goods include: ethyl alcohol and other alcohol distillates, alcoholic beverages, beer; tobacco products, tobacco and industrial tobacco substitutes; liquids used in electronic cigarettes; fuel; cars; electrical energy.
Thus, from 17.03.2022 and until the termination or abolition of martial law on the territory of Ukraine, sanctions for violation of the procedure for carrying out settlement operations, including for violations during work with the PRO, may be applied to business entities that carry out retail sales of excise goods .
Therefore, during the war, business entities that carry out retail sales of excise goods may be fined by the controlling authorities for the following violations:
– carrying out calculations using PRO for the incomplete amount of the cost of sold goods; carrying out calculations without using PRO; failure to issue a fiscal check to the buyer – a fine of 100 percent of the value of the goods sold in this way is applied, if such a violation is committed for the first time, and for each subsequent violation – 150 percent of the value of the goods sold;
– lack of a control tape in the PRO or entering distorted data into it – a fine of UAH 510 is applied;
– making calculations through the PRO without using the programming mode of the name of each excise goods with the indication of the product subcategory code according to the UCT of the ZED, the price of the product and accounting for its quantity – a fine of UAH 5,100 is applied;
– use of PRO when performing calculations, to which changes were made that are not provided for by the manufacturer's design, technological and program documentation, – a fine of UAH 5,100 is applied;
– failure to submit reports related to the use of PRO to the supervisory body – a fine of UAH 510 is applied;
– sale of unaccounted for excise goods – a fine in the amount of the value of such goods is applied.