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| LAW OF UKRAINE |
Application of calculation of calculation transactions in trade, public nutrition and services
(Information of the Verkhovna Rada of Ukraine (OCE), 1995, No. 28, pp. 205)
{Be in Action by VR
No. 266 /95-VR of 06.07.95 , VB, 1995, No. 28, pp. 206}
{In the edition of the Law
No. 227 /96-PL of 06.06.96 , B, 1996, No. 33, pp. 155
No. 1776-III of 01.06.2000 , VB, 2000, No. 38, pp. 315}
{With changes under the Laws
No. 1927-III of 13.07.2000 , VB, 2000, No. 38, pp. 316
No. 2156-III of 21.12.2000 , VB, 2001, No. 7, pp. 34
No. 2746-III of 04.10.2001 , VB, 2002, No 5, st. 32
No. 380-IV of 26.12.2002 , VB, 2003, No. 10-11, pp. 86
No. 860-IV of 22.05.2003 , VCE, 2003, No 37, pp. 300
No. 1344-IV of 27.11.2003 , VB, 2004, No. 17-18, pp. 250
No. 2056-IV of 06.10.2004 , VB, 2005, No. 1, pp. 23
No. 2285-IV of 23.12.2004 , VB, 2005, No. 7-8, pp. 162
No. 2505-IV of 25.03.2005 , VB, 2005, No. 17, No. 18-19, pp. 267
No. 2756-VI of 02.12.2010 , BBR, 2011, No. 23, pp. 160
No. 3609-VI of 07.07.2011 , WVR, 2012, No. 6, pp. 50
No. 4014-VI of 04.11.2011 , VR, 2012, No. 24, pp. 248
No. 4652-VI of 13.04.2012 , VR, 2013, No. 21, pp. 208
No. 4834-VI of 24.05.2012 , BBR, 2013, No. 16, pp. 136
No. 5083-VI of 05.07.2012 , VR, 2013, No. 33, pp. 435
No. 5316-VI of 02.10.2012 , VR, 2013, No. 38, pp. 502
No. 5463-VI of 16.10.2012 , BBR, 2014, No. 4, pp. 61
No. 5518-VI of 06.12.2012 , BBR, 2014, No. 8, pp. 90
No. 406-VII of 04.07.2013 , BBR, 2014, No. 20-21, pp. 712
No. 1206-VII of 15.04.2014 , BBR, 2014, No. 24, pp. 885
No. 71-VIII of 28.12.2014 , VB, 2015, No. 7-8, No. 9, pp. 55
No. 569-VIII from 01.07.2015 , VR, 2015, No. 33, pp. 327
No. 1791-VIII of 20.12.2016 , VR, 2017, No. 4, pp. 42
No. 1982-VIII of 23.03.2017 , BBR, 2017, No. 18, pp. 222
No. 2628-VIII of 23.11.2018 , VR, 2018, No. 49, pp. 399
No. 124-IX of 20.09.2019 , BBB, 2019, No. 46, pp. 295
No. 128-IX of 20.09.2019 , BBB, 2019, No. 46, pp. 296
No. 533-IX of 17.03.2020 , BBR, 2020, No. 17, pp. 106
No. 1017-IX of 01.12.2020 , BBR, 2021, No. 5, pp. 36
No. 1117-IX of 17.12.2020 , IWR, 2021, No. 9, pp. 60
No. 1591-IX of 30.06.2021 -entered into operation with 01.08.2022 }
{In the text of the Law, "Ministry of Economy of Ukraine" in all differences is replaced by the words "central executive authority on economic policy matters" in the relevant case under the Law No. 860-IV of 22.05.2003 }
{In the text of the Act, the words "subject of business activity" in all differences and numbers are replaced by the words "entity subject" in the appropriate case, including the law). No. 2756-VI of 02.12.2010 }
{In the text of the Law of the Law of the State Tax Service of Ukraine, the State Tax Service Authority and the Central Authority of the Executive, which ensures the formation of state financial policy in all differences is replaced by the words " in the appropriate case under the Law No. 406-VII of 04.07.2013 }
This Act defines legal frameworks for the application of calculation transactions and software registrants of calculation transactions in trade, public feeding and services. It is distributed to all the host subjects, their host units and representatives (authorized persons) of the household entities that carry out computational transactions in cash and/or cash flow.
{The paragraph of the first preamble was amended by the Act. No. 5518-VI of 06.12.2012 , in the wording of the Law No. 128-IX of 20.09.2019 }
Setting the rules for unsecured registration of calculation transactions in other laws other than Tax Code of Ukraine , not allowed.
{Preamble to the editorial of the Law No. 2756-VI of 02.12.2010 }
{Article 1 is excluded based on the Law of the No. 2756-VI of 02.12.2010 }
Article 2. In this Act, the terms are used in this way:
{Paragraph 2 Second Article 2 in the Drafting of the Law No. 128-IX of 20.09.2019 }
a) the ability to register calculation operations to provide a one-time occurrence, long-term storage in fiscal memory registrar transactions, reusable read and inability to modify the amount of information The calculation transactions performed in cash and/or in no-cash form (using electronic payment tools, payment checks, tokens, etc.), or about the volume of operations on trade with currency values in cash form, issuance transactions Cash funds for electronic payment holders;
{Paragraph 2 of Article 2 of the Act No. 128-IX of 20.09.2019 }
b) the ability of the computational registrar software registrants to provide a one-time occurrence for long-term storage on a fiscal server of the controlling authority and reusable read and impossibility of changes in the amount of The calculation transactions performed in cash and/or in no-cash form (using electronic payment tools, payment checks, tokens, etc.), or about the volume of operations on trade with currency values in cash form, issuance transactions Cash funds for electronic payment holders;
{Paragraph 2 of Article 2 of the Act No. 128-IX of 20.09.2019 ; with changes made under the Act No. 1117-IX of 17.12.2020 }
Calculation of calculation transactions-A device or software-technical complex in which implemented fiscal functions and which is designed to register calculation transactions for sale of goods (services provided), currency trade transactions in the country Cash and/or registration of the amount of goods sold (provided by services), cash issuance of electronic payment and cash funds for payment operations. The accounting operations include: electronic control-frame, electronic control-register registrar, integrated electronic control-register registrar, computer-cash system, electronic taxometer, sales machine Goods (services), etc.
{Paragraph 2 of the changes made under the Laws No. 569-VIII from 01.07.2015 , No. 128-IX of 20.09.2019 ; in the drafting of the Law No. 1591-IX of 30.06.2021 -entered into action on 01.08.2022}
The estimated operation is to take cash from the purchase of cash, payment cards, payment checks, jitons, etc. for the delivery of goods (services), the return of cash for the return of the goods (undelivered to the service), and in case of application The bank payment card is the design of an appropriate calculation paper on the payment in cash of the goods (services) by the bank of the buyer or, in the case of a return of the goods (services of services), the design of the calculation documents Funds from the bank of the buyer;
An electronic control machine is a calculation of the calculation operations, which additionally provides preliminary programming for the naming and price of goods (services) and the accounting of the number, the printing of the calculation and other reporting documents. In this Act, electronic control casings include trading machines or other similar equipment designed for sale of goods (services) without issuing a receipt to the check, another reporting document for cash or cash. their substitutes-jones, card payment systems or other money replacement, without the participation of a physical person who controls the exercise of payment of such goods (services);
{Paragraph 2 of the changes made under the Act No. 2156-III of 21.12.2000 }
A computer-cash system is a calculation of the calculation transactions executed using computer tools that additionally performs the technological operations defined by the sphere of its application, and provides the printing of calculation and other reporting Documents;
An electronic control register is a calculation of the calculation transactions that additionally provides accounting for the number of available goods (services) naming, the printing of the calculation and other reporting documents;
{Paragraph 2 of the changes made under the Act No. 2156-III of 21.12.2000 }
An embedded electronic control-register registrar is a calculation of the calculation operations designed to ensure the implementation of fiscal functions within the self-service software, the sale of goods (services), and so on;
{Article 2 is supplemented by a paragraph under the Law No. 569-VIII from 01.07.2015 }
a software-technical self-service complex-in the meaning given in Laws of Ukraine "On payment systems and refunds in Ukraine";
{Article 2 is supplemented by a paragraph under the Law No. 569-VIII from 01.07.2015 }
An electronic taxometer is a calculation of the calculation transactions, which additionally provides preliminary programming of tariffs for passing and accounting for the cost of the cost of the transport of passengers;
{Changes to the paragraph of the twelfth article 2 see in the Law No. 124-IX of 20.09.2019 }
The sale automation machine is a calculation of the calculation transactions, which in automatic mode is made by issuing (granting) for cash funds or by applying payment cards, tokens, etc. of goods (services) and provides appropriate accounting for them. quantity and cost, and creates a control tape in electronic form;
{Paragraph 2 of the changes made under the Act No. 4834-VI of 24.05.2012 }
The State Register of Account Registries-List of computational transaction registrants and their modifications, which have confirmation of compliance with the requirements of public technical regulations and standards according to Law of Ukraine "The technical regulations and conformity assessment", and comply with the requirements of the regulations of Ukraine, and such calculation transactions are permitted for application in the sphere defined by the Act;
{Paragraph 2 of the changes made under the Laws No. 4834-VI of 24.05.2012 , No. 5083-VI of 05.07.2012 , No. 128-IX of 20.09.2019 }
A fiscal memory is a memorabilia in an account registrar, intended for single-use, storage, and reusable summary information about the amount of calculation transactions that could not be changed or Destroy without damage to the device itself;
The manufacturer is a household entity that produces calculation operations and is the owner of a design-technological and software documentation or a suitable license to manufacture them;
The provider-the entity that is the manufacturer or by contract with the manufacturer organises sales, transfer to lease, liasing, maintenance and repair of calculation transactions;
{Paragraph 2 of Article 2 of the Act No. 569-VIII from 01.07.2015 ; with changes made under the Laws No. 128-IX of 20.09.2019 , No. 1117-IX of 17.12.2020 }
The service centre is the management entity, which is the contract with the supplier providing the commissioning, maintenance, warranty, post-warranty repair of calculation operations;
calculating document-document of established form and content (cash check, merchandise check, outstanding receipt, calculation receipt, transit document, etc.) confirming the fact of sale (return) of goods, provision of services, transactions from the issuance of cash funds for electronic payment holders, receiving (return) of funds, the trade of currency values in cash form created in paper and/or electronic form (electronic calculation paper) in cases provided by the Act, registered in the specified account registrar or to the software registration of the calculation transactions, or manually filled;
{Paragraph 2 of Article 2 in the edition of the Law No. 128-IX of 20.09.2019 }
The computable book is properly armed and the book registered in the control bodies containing the number of account receipts issued to buyers in these cases where the registration is not applied. Computable transactions or software registrations of calculation transactions;
{Paragraph 20 of the changes made under the Act No. 128-IX of 20.09.2019 }
the book of calculation transactions-past and properly registered in the controlling bodies of the book, containing daily reports that consist of the relevant calculated documents on the movement of cash funds, goods (services);
{Paragraph twenty-first of Article 2 with changes made under the Act No. 128-IX of 20.09.2019 }
A financial sanction is a monetary amount that is levied to violate the requirements of this Act of the household to the appropriate budget;
{Paragraph 20 of Article 2 in the edition of the Law No. 128-IX of 20.09.2019 }
{Paragraph 2 of Article 2 is excluded based on the Law of the No. 2156-III of 21.12.2000 }
{Paragraph 25 of Article 2 is excluded from the Law of the No. 128-IX of 20.09.2019 }
{Paragraph 2 of the changes made under the Act No. 2756-VI of 02.12.2010 ; in the drafting of the Law No. 128-IX of 20.09.2019 }
(a) The mode of operation of the computerized functioning of the calculation transactions, which provides the unconditional execution of the fiscal functions;
{Paragraph 20 of Article 2 in the edition of the Law No. 128-IX of 20.09.2019 }
(b) The calculation mode of the computational transactions registered in the register of such registrants, which provides the registration of the calculation documents on the fiscal server of the controlling body in accordance with this Act;
{Paragraph twenty-seventh of Article 2 in the edition of the Law No. 128-IX of 20.09.2019 }
A fiscal reporting check-a document of established form created in paper and/or electronic form (electronic fiscal reporting check) by the calculation of the calculation transactions or the application of the calculated transactions containing the data report, when creating what information about the amount of calculation operations executed in accordance with the fiscal memory of the calculation of the calculation transactions or the fiscal server of the controlling body;
{Paragraph 20 of Article 2 in the edition of the Law No. 128-IX of 20.09.2019 }
A fiscal report is a document of established form created in paper and/or electronic form (electronic fiscal report) by the calculation of the calculation transactions or the calculation of the calculation transactions applied to the registration of operations with the trade of currency values in cash form, which contains data on the completed operations from the beginning of the working change of the cashier;
{Paragraph 2 of Article 2 of the Act No. 128-IX of 20.09.2019 }
day report-a document of established form created in paper and/or electronic form registrar of calculation transactions or software registration of calculation transactions containing information about the day summaries of the calculated transactions conducted by the with its application;
{Paragraph 2 of Article 2 of the Act No. 128-IX of 20.09.2019 }
{Paragraph 2 of the changes made under the Act No. 2756-VI of 02.12.2010 ; in the Law of the Law No. 5083-VI of 05.07.2012 , No. 1017-IX of 01.12.2020 }
(a) copies of the calculation documents, sequentially formed account of the calculation transactions that are printed or created in electronic form by the registrar, as well as copies of the fiscal reporting checks in case of a control tape Form
{Paragraph 2 of Article 2 of the Act No. 1017-IX of 01.12.2020 }
(b) electronic copies of the calculation documents, as well as electronic copies of the fiscal reporting checks, which are formed sequentially with the addition of each subsequent calculation document or fiscal reporting hash of the previous calculation document, or The fiscal reporting check and stored in an electronic form by software registrar account during its operation during the period of lack of communication between the calculation of the calculation transactions and the fiscal server of the controlling body. (in offline mode) until the point of calculation of the calculation documents or Fiscal reports to the fiscal server of the controlling body;
{Paragraph 2 of Article 2 of the Act No. 1017-IX of 01.12.2020 }
the location of the calculations-the place where the buyers are carried out of purchase for sold goods (provided services) and are stored for implemented goods (provided services) cash funds, as well as the purchase of pre-paid goods (services) with payment cards, payment cheques, levers, etc.;
modem-a separate or part of the calculation of the calculation device designed to transmit copies of the generated calculation of the calculation transactions of the calculation documents and fiscal reporting checks in electronic form by wired or wireless Communications channels, which includes the memory for temporary storage of these copies;
{Article 2 is supplemented by a paragraph under the Law No. 2756-VI of 02.12.2010 }
Medical supplies-any instrument, apparatus, instrument, device, software, material or other solutions designed to diagnose, treat, human body prevention, and (or) ensure such processes;
{Article 2 is supplemented by a paragraph under the Law No. 2628-VIII of 23.11.2018 }
software registrar software registrant-software, software or software-technical complex in the form of a technological and/or software solution used on any device and in which fiscal functions are implemented through A fiscal control server and which is designed to register calculation transactions when selling goods (by services), transaction currency transactions in the cash form and/or registration of the number of goods sold (provided by Services for payment of payment operations. The controlling body provides a free software solution for use by the host;
{Article 2 is supplemented by a paragraph under the Law No. 128-IX of 20.09.2019 ; in the drafting of the Law No. 1591-IX of 30.06.2021 -entered into action on 01.08.2022}
The fiscal server of the controlling body is a software-technical complex through which the fiscal function is implemented and the registration of software registries, electronic calculation documents, electronic fiscal reports and electronic fiscal reporting checks, save data on the conducted calculation transactions in the accounting transaction system, processing and providing access to information about the calculation transactions conducted with using programmatic registrants of calculation transactions, as well as integration with programmatic registrations of calculation operations through the software interface (ARI), located in open free access;
{Article 2 is supplemented by a paragraph under the Law No. 128-IX of 20.09.2019 }
Registering electronic calculation documents, electronic fiscal reports and electronic fiscal reporting checks are:
{Article 2 is supplemented by a paragraph under the Law No. 128-IX of 20.09.2019 }
(a) attribution of the calculation of calculation operations in the process of executing the fiscal functions of the fiscal electronic calculation document, the electronic fiscal report and the electronic fiscal report such as the following: Register of calculation transactions, keeping data regarding the execution of the calculated transaction in the physical memory of such calculation transactions;
{Article 2 is supplemented by a paragraph under the Law No. 128-IX of 20.09.2019 }
(b) the assignment of the software server to the controlling body of the fiscal electronic calculation authority, the electronic fiscal report, and the electronic fiscal reporting receipt generated by the software registrars Calculation transactions, with data retention of the calculation of the calculated transaction in the accounting transaction data account system;
{Article 2 is supplemented by a paragraph under the Law No. 128-IX of 20.09.2019 }
The Register of Account Transactions is a registry that is conducted by the central body of the executive branch, implementing state tax policies that account for the calculation of the calculated transactions at the time of assignment to them The fiscal and fiscal server, as well as the entity and its host units, where such registrants are applied, the data of certificates of electronic signatures and/or seals used by the following: registrants;
{Article 2 is supplemented by a paragraph under the Law No. 128-IX of 20.09.2019 }
Registering software registrar software registrations-assigning software to a fiscal server controlling the controlling business entity of the fiscal software for the calculation of the calculation transactions with the application to the software registry Settlement operations registrars;
{Article 2 is supplemented by a paragraph under the Law No. 128-IX of 20.09.2019 }
The fiscal software registration number is a unique code that is formed by a fiscal server and is assigned to a software registrar for calculation transactions during registration for identification purposes;
{Article 2 is supplemented by a paragraph under the Law No. 128-IX of 20.09.2019 }
The fiscal number of the electronic calculation document, the electronic fiscal report and the electronic fiscal reporting check-a unique code that is formed by the calculation of the calculation transactions or the fiscal server of the controlling body and is given an electronic calculation document, an electronic fiscal report and an electronic fiscal reporting receipt during their registration;
{Article 2 is supplemented by a paragraph under the Law No. 128-IX of 20.09.2019 }
An electronic calculation document is:
{Article 2 is supplemented by a paragraph under the Law No. 128-IX of 20.09.2019 }
(a) A document created by a calculation transaction, which is translated into fiscal mode, at the time of the calculation transaction, the information in which the data is fixed in the form of electronic data, including the mandatory requisition of the calculation Document for the established form;
{Article 2 is supplemented by a paragraph under the Law No. 128-IX of 20.09.2019 }
(b) a document created by a software account logger at the time of the calculation of the calculation operation and a registered fiscal server of the controlling body with the assignment of the fiscal server to the controlling body Or assigning it a fiscal number with a range of numbers formed by a fiscal server, the information in which the data is fixed in the form of electronic data, including the mandatory restores of the calculated document in the established form;
{Article 2 is supplemented by a paragraph under the Law No. 128-IX of 20.09.2019 }
The electronic fiscal reporting check is:
{Article 2 is supplemented by a paragraph under the Law No. 128-IX of 20.09.2019 }
(a) A document created by a calculation transaction, which is translated into a fiscal mode of work containing the data of the report, the information in which the data is fixed in the form of electronic data, including mandatory reps of fiscal reporting Established form;
{Article 2 is supplemented by a paragraph under the Law No. 128-IX of 20.09.2019 }
b) a document created by a software register of calculation transactions containing the daily report registered by the fiscal server of the controlling body, the information in which the data is fixed in the form of electronic data, including mandatory requisition A fiscal reporting check form;
{Article 2 is supplemented by a paragraph under the Law No. 128-IX of 20.09.2019 }
An electronic fiscal report is:
{Article 2 is supplemented by a paragraph under the Law No. 128-IX of 20.09.2019 }
(a) A document created by a calculation transaction, which is translated into a fiscal mode of work containing the data of a fiscal report, the information in which the data is fixed in the form of electronic data, including the mandatory reps of a fiscal report Established form;
{Article 2 is supplemented by a paragraph under the Law No. 128-IX of 20.09.2019 }
b) a document created by a software calculation software, containing the data of a fiscal report registered by the fiscal server of the controlling body, the information in which the data is fixed in the form of electronic data, including mandatory requisition A fiscal report with a prescribed form;
{Article 2 is supplemented by a paragraph under the Law No. 128-IX of 20.09.2019 }
An electronic copy of the calculated document is an identical copy (in the form of electronic data) of the calculation document generated by the calculation transaction that is contained in the control tape in the memory of the calculation transactions or in the The memory of the modems that are attached to them, and/or the software registrar of the calculation transactions in electronic form, which can be used by the controlling authorities as tax information and during tax checks;
{Article 2 is supplemented by a paragraph under the Law No. 128-IX of 20.09.2019 }
An electronic copy of a fiscal reporting check-an identical copy (in the form of electronic data) of a fiscal reporting check created by the calculation transactions and/or software registrar of the calculation transactions, which can be used control authorities as tax information and during the conduct of taxpayers ' checks.
{Article 2 is supplemented by a paragraph under the Law No. 128-IX of 20.09.2019 }
An electronic copy of a fiscal report is identical to a copy (in the form of electronic data) of a fiscal report created by the calculation transactions and/or the software register of calculation transactions, which can be used by controlling bodies as Tax information and during tax checks;
{Article 2 is supplemented by a new paragraph under the Law No. 1017-IX of 01.12.2020 }
The terms "calculation system of calculation transactions" and "control body" for the purposes of this Act are used in the meaning given in Tax Code of Ukraine .
{Article 2 is supplemented by a paragraph under the Law No. 128-IX of 20.09.2019 }
The term "trade of currency values" for the purposes of this Act is used in the value of purchase, sale or exchange of foreign currency in cash, according to Law of Ukraine "Currency and Monetary Operations".
{Article 2 is supplemented by a paragraph under the Law No. 128-IX of 20.09.2019 }
The term "technically complex household goods subject to warranty repair" for the purposes of this Act is used in the meaning given in Laws of Ukraine "Consumer Rights Protection". List of technically complex household goods that are subject to warranty repair (service) or warranty replacement, in order to apply calculation transactions is set up by the Cabinet of Ministers of Ukraine.
{Article 2 is supplemented by a paragraph under the Law No. 1791-VIII of 20.12.2016 }
Article 3. Business entities that carry out computational transactions in cash and/or in cash form (using electronic payment tools, payment checks, tokens, etc.) in the sale of goods (services) in trade, public Food and services, as well as operations to make payment transactions are required:
{Paragraph 1 of Article 3 in the Drafting of the Law No. 71-VIII of 28.12.2014 ; with changes made under the Act No. 128-IX of 20.09.2019 ; in the drafting of the Law No. 1591-IX of 30.06.2021 -entered into action on 01.08.2022}
1) to conduct the computational transactions for full purchase (providing services) through registered, sealed in order and transferred to the fiscal mode of calculation of the calculation transactions or through the registered fiscal server The controlling authority of the software registrants calculation transactions with the creation of a paper and/or electronic form of appropriate calculation documents confirming the execution of the calculation transactions, or in cases provided by the Act, with applying the registered order of calculation books.
The use of the software registrants of calculation transactions with wholesale and/or retail trade is prohibited;
{Paragraph 1 of Article 3 is supplemented by a paragraph by the other under the Law No. 1017-IX of 01.12.2020 }
{Paragraph 1 of Article 3 in the Drafting of the Law No. 128-IX of 20.09.2019 }
2) provide the person who receives or returns the goods, receives a service or abandons it, including those whose orders or payment is made using the Internet when receiving goods (services) in a mandatory order calculation a document of established form and content of a full amount of operations created in paper and/or electronic form (including, but not exclusively, by playing the display of the calculation of the calculation transactions or display of the device on which the installed the QR-code calculation software registrar, which allows the person to to exercise its reading and identification with the calculated document by the data structure contained in it, and/or by sending an electronic calculation document to such an individual subscriber number or email address);
{Paragraph 2 of Article 3 in the Revision of the Laws No. 71-VIII of 28.12.2014 , No. 128-IX of 20.09.2019 }
3) apply the calculation transactions included in the State Register of Account Transactions, and/or software registrants of calculation transactions with the proof of the established order of their application;
{Paragraph 3 of Article 3 in the Drafting of the Law No. 128-IX of 20.09.2019 }
(4) Ensure the integrity of the computational transactions and the immutability of its design and software;
5) in the case of unsettling calculation of calculation operations or software registrations of calculation operations in cases defined by this Act, to conduct calculations using the ledger account of the calculation transactions and the calculated book from proof of the established order of their conduct, except when the accounting is conducted through electronic decision-making systems, which is controlled in real time by the central body of the executive branch, implementing state policy in the sphere of treasury Maintenance of budget funds;
{Paragraph 5 of the Article 3 changes in accordance with the Laws No. 2746-III of 04.10.2001 , No. 5463-VI of 16.10.2012 , No. 128-IX of 20.09.2019 }
(6) to provide storage (in case of use) of the account books of calculation transactions and calculation books over three years after their completion;
{Paragraph 6 of article 3 with changes made under the Act No. 128-IX of 20.09.2019 }
7) submit to the controlling reporting bodies related to the application of calculation transactions and calculation books, no later than 15 of the next reported month in case that this item is not provided by the wired information or wireless communication channels.
{First paragraph 7 of the article 3 with changes made under the Act No. 128-IX of 20.09.2019 }
Business entities that use calculation of calculation operations (other than electronic taxometers, goods sales (services) and calculation of calculation transactions applied to the accounting and registration of trade transactions currency values in the cash form), must submit to the control bodies on wired or wireless communication channels of the electronic copies of the calculation documents and the fiscal reporting checks contained in the control tape in memory The registrants of the calculation operations or the memory of the modems that are attached to them.
{Paragraph 2 of Article 3, paragraph 7, of Article 3, in the Revision of the Law No. 5518-VI of 06.12.2012 , No. 128-IX of 20.09.2019 }
Business entities that use such calculation transactions as electronic devices, the auto-selling of goods (services) and calculation of calculation transactions applied to account and registration of trade transactions Currency values in the cash form, must submit to the control authorities on wired or wireless communication channels information about the volume of calculation transactions performed in cash and/or cash, or about the volume of trade transactions currency values in the cash form that is contained in the fiscal memory Calculated transaction registrants.
{Paragraph 3 of Article 3, paragraph 7, in the Law of the Law] No. 5518-VI of 06.12.2012 , No. 128-IX of 20.09.2019 }
Household entities that use calculation software registrations must transmit to the control authorities on wired or wireless communication channels of information in the form of electronic copies of the calculation documents, electronic data. Fiscal reports, electronic fiscal reporting checks and other information required to account for the work of software registrants of the calculation of the fiscal server to the controlling body that is created by the means of such software registrants Calculated transactions.
{Paragraph 4 of Article 3, paragraph 7, in the Law of the Law] No. 5463-VI of 16.10.2012 , No. 128-IX of 20.09.2019 , No. 1017-IX of 01.12.2020 }
The calculation of the calculation operations and the fiscal server of the controlling authority must provide the ability to obtain automatic data on the electronic calculation documents from the fiscal server of the controlling authority required by the operating system. to form the means of the software registrar and the transfer to the fiscal server of the controlling body of fiscal reports and electronic fiscal reporting checks for the appropriate period.
{Paragraph 7 of Article 3 in the Revision of the Law No. 1017-IX of 01.12.2020 }
The order of transmission of information from the registrants of calculation transactions and software registrations of calculation operations to the executive branch of the executive branch implementing state tax policy, on wired or wireless communication channels. is set by the central executive body providing formation and implementation of state financial policy, based on technology developed by the National Bank of Ukraine, or using a qualified electronic signature, qualified an electronic time stamp with the requirements Law of Ukraine "On electronic trust services" and/or other permits in Ukraine to protect the information provided by the legislation. In doing so, the effective electronic signature and/or advanced electronic printing is sufficient for application in the calculation of calculation operations;
{Paragraph 7 of Article 3 in the Revision of the Law No. 128-IX of 20.09.2019 ; with changes made under the Act No. 1017-IX of 01.12.2020 }
{Paragraph 7 of Article 3 in the edition of the Law No. 2756-VI of 02.12.2010 , Modified By The Law No. 3609-VI of 07.07.2011 }
{Paragraph 8 of article 3 is excluded based on the Law of the No. 1017-IX of 01.12.2020 }
9) daily to create in paper and/or electronic form registrations of calculation operations (excluding machines from the sale of goods (services) or by software registrations of the account transactions of fiscal reporting checks in case of exercise Calculation transactions;
{Paragraph 9 of article 3 in the edition of the Law No. 71-VIII of 28.12.2014 ; with changes made under the Act No. 569-VIII from 01.07.2015 ; in the drafting of the Law No. 128-IX of 20.09.2019 }
10) create control tapes in paper and/or electronic form and provide their storage:
On account registrations of calculation transactions (excluding vehicles from the sale of goods (services) for three years;
on software registrations of calculation operations in case of calculation of the calculation transactions in the offline mode according to this Act-before the transmission of electronic calculation documents, electronic fiscal reports, electronic fiscal reports, Reports to the fiscal server of the controlling body;
{Paragraph 10 of Article 3 with changes made under the Act No. 2756-VI of 02.12.2010 ; in the drafting of the Law No. 128-IX of 20.09.2019 }
11) to conduct calculation operations through calculation of calculation operations and/or through calculation software for the calculation transactions for commodity-based products using the programming mode with the commodity subcategory code according to the OCT ZED , the naming of goods, prices of goods and the accounting of their number;
{Paragraph 11 of article 3 with changes made under the Act No. 1791-VIII of 20.12.2016 ; in the Law of the Law No. 128-IX of 20.09.2019 , No. 1017-IX of 01.12.2020 }
12) lead in order established by the legislation, accounting for commodity reserves, to carry out the sale of only those goods (services) reflected in such a bond.
In this case, the host is required to provide control bodies when checking documents (in paper or electronic form) that confirm the accounting and origin of the goods that are at the time of the inspection. (...) (...)
Such requirements are not distributed to individuals-entrepreneurs who are taxpayers of the single tax and not registered tax payers of the value added (other than those that fail the implementation of technically complex household goods subject to their income). warranty repairs, as well as medicines and medical producers, jewelry and household products from precious metals, precious stones, precious stones of organogenic formation and semi-precious stones);
{Paragraph 12 of Article 3 in the Revision of the Laws No. 2156-III of 21.12.2000 , No. 569-VIII from 01.07.2015 , No. 128-IX of 20.09.2019 }
{Paragraph 13 of article 3 is excluded based on the Law of the No. 1017-IX of 01.12.2020 }
14) enter into operation, conduct maintenance without a violation of the previously implemented calculation of the calculation transaction, repair the calculation of calculation transactions through service centers in the area. The order established by the Cabinet of Ministers of Ukraine;
{Paragraph 14 of Article 3 in the edition of the Law No. 569-VIII from 01.07.2015 }
15) provide in paper and/or electronic form of purchase of goods (services) for its requirement, invoice or other calculated document, which certify ownership of ownership of them from the seller to the buyer for the purpose of fulfilling the requirements Law of Ukraine "Consumer Rights Protection". The violation of this rule entails the liability provided by the law, but may not be the basis for the application to a violator of administrative or financial sanctions stipulated by legislation on taxation matters;
{Article 3 is supplemented by paragraph 15 under the Law No. 2156-III of 21.12.2000 ; with changes made under the Act No. 128-IX of 20.09.2019 }
16) in case of failure detection of the calculation of the calculation operations, as well as the damage to the controls during the working day, which detected malfunction or damage, written or by telecommunications in arbitrary form to inform the centre service, as well as two working days after a day of failure detection or damage to the written or the means of telecommunications in arbitrary form to inform the controlling body in which the host is registered a taxpayer.
{First paragraph 16, article 3, with changes made under the Act No. 128-IX of 20.09.2019 }
In case of failure detection of the software registrar software during the day in which the malfunction is detected, the telecommunications tools to inform the controlling authority, manufacturer of the software registrar, and/or The service centre (in presence) in the form established by the executive branch of the executive branch, which provides for the formation and implementation of state financial policies.
{Paragraph 16 Article 3 was supplemented by paragraph by the other under the Law No. 128-IX of 20.09.2019 }
In the event of calculating transactions, in the absence of communication between the software registration and the fiscal server's fiscal server, within an hour of the recovery of such communication to inform the controlling authority Telecommunications on the time and date of the beginning and the completion of the calculation transactions during this period under the form established by the central body of the executive branch, which provides for the formation and implementation of state financial policies.
{Paragraph 16 of Article 3 is supplemented by the paragraph third under the Law No. 128-IX of 20.09.2019 }
In the event of calculating transactions, in the absence of communication between the calculation of the calculation operations and the fiscal server's fiscal server, specify the calculated document for the calculation of the calculation. -Offline.
{Paragraph 16 of Article 3 is supplemented by paragraph 4 according to the Law No. 128-IX of 20.09.2019 }
{Article 3 is supplemented by paragraph 16 under the Law No. 569-VIII from 01.07.2015 }
Article 4. Banks exercising trade with currency values in cash form, the household entities that carry out transactions on trade currency values in cash form based on agencies agreements with banks, as well as non-bank transmitters. payment services, which have the right to carry out trading currency values in cash form, according to the Law of Ukraine "On currency and currency operations", are required:
{Paragraph 1 of Article 4 in the Law of the Law No. 128-IX of 20.09.2019 , No. 1591-IX of 30.06.2021 -entered into action on 01.08.2022}
1) to conduct transactions on trade of currency values in cash form, to change the exchange rate according to the order established by the National Bank of Ukraine;
{Paragraph 2 of Article 4 of the Revision of the Law No. 128-IX of 20.09.2019 }
2) to carry out the exchange of currency values in cash form due to the registered, established order and transferred to the fiscal mode of calculation of calculation transactions and/or through the registered fiscal server The controlling authority of the software registrants of calculation transactions with the creation (printing in two instances and/or stored in electronic form) of the calculation documents confirming the execution of these operations;
{Paragraph 3 of Article 4 in the edition of the Law No. 128-IX of 20.09.2019 }
3) keep a second instance of a printed calculated document, a calculated document created in an electronic form confirming the exercise of the transaction;
{Paragraph 4 of Article 4 in the edition of the Law No. 128-IX of 20.09.2019 }
4) apply in the specified order only the calculation of the calculation transactions included in the State Registry of the Register of Account Transactions, and/or the calculation of the calculation transactions;
{Paragraph 5 of Article 4 in the edition of the Law No. 128-IX of 20.09.2019 }
5) provide a person who buys or sells currency values in cash form, the first instance of a printed calculated document to a full transaction amount and/or created in an electronic form of calculation document (including, but not exclusively, with A redesign on the display of an account or display of a device where QR-code calculation software is installed, allowing the person to read and identify with the calculated document the structure of the data contained in it, and/or by sending an electronic A computable document on a given person is a subscriber number or an email address of a person who purchases or sells currency values in cash form);
{Paragraph 6 of Article 4 in the edition of the Law No. 128-IX of 20.09.2019 }
(6) In the event of performing operations on the exchange of currency values in cash form by a bank or entity that carries out such transactions on the basis of an agency agreement with the bank, to carry out transactions on trade with currency values in the cash flow form solely through bank funds;
{Paragraph 6 of article 4 with changes made under the Act No. 1117-IX of 17.12.2020 ; in the drafting of the Law No. 1591-IX of 30.06.2021 -entered into action on 01.08.2022}
6-1) in the event of performing operations on trade of currency values in the cash form of non-bank payment services-to carry out operations on the trade of currency values in cash form solely through its own funds;
{Article 4 is supplemented by paragraph 6-1 according to the Act No. 1591-IX of 30.06.2021 -entered into action on 01.08.2022}
7) provide the correspondence of cash and foreign currency at the site of the holding of the exchange of currency values in the cash form of a given fiscal report;
{Paragraph 7 of article 4 with changes made under the Act No. 1117-IX of 17.12.2020 }
8) conduct maintenance without a violation of the previously implemented calculation of the calculation of calculation operations, repair the registration of calculation operations through service centers in the order established by the Cabinet Ministers of Ukraine;
{Paragraph 8 of Article 4 in the edition of the Law No. 569-VIII from 01.07.2015 }
(9) To ensure the integrity of the seals of calculation operations, as well as the immutability of software-technical tools that implement fiscal functions.
Article 5. At the time of the withdrawal of calculation operations and repair or in case of temporary, no more than 7 working days, the discharge of the calculation of the calculation operations is carried out using the account book Transactions and the calculation of the account or by applying properly registered backup registrar operations.
During the period of exit from a software registrar, the calculated operations of the calculation operations are not carried out until the fault was eliminated.
During the absence of communication between the calculation software and the fiscal server of the controlling body of the calculation, the calculation operations are implemented in the offline mode, which may last not more than 36 hours, with the creation of electronic data. The calculation documents are assigned to fiscal numbers from the range of fiscal numbers formed by the fiscal server of the controlling body.
The host entity can use fiscal numbers from the range of fiscal numbers formed by the fiscal server of the controlling body, no more than 168 hours during the calendar month.
The order of range determination, issuance, reservation, use of fiscal numbers assigned to electronic calculation documents during software registration of calculation operations in offline mode is established by the central authority. the executive branch, which provides for the formation and implementation of public financial policy.
A controlling body to request a buyer through an electronic cabinet functioning according to the Article 42 -1 The Tax Code of Ukraine, in relation to the verification of the authenticity and validity of the calculation document provides information on the subject's entity, the host unit, and the reserved fiscal number of the calculated document.
Using the calculation software for calculation operations in the absence of communication between the calculation of the calculation software and the fiscal server of the controlling body without being received in the controlled range of the fiscal numbers, formed by the fiscal server of the controlling body, is prohibited.
Within an hour of connecting with the fiscal server, the controlling body is carried out by a software register created by the software calculation of the calculation transactions that have been assigned to them in offline fiscal mode. The fiscal server of the controlling body. Such calculation documents should be transferred to the time of the transmission of the electronic fiscal report, electronic fiscal reporting on the day when such calculated documents were formed.
Such calculation documents should be stored by the computational transaction registrar until it is obtained from the fiscal server to the controlling authority for the delivery of the calculation documents.
{Part 9 of Article 5 of the changes made under the Act No. 1117-IX of 17.12.2020 }
In the event of a logout from the calculation of the calculation transactions and/or the software registrar software, which is used to register transactions on trade currency values in cash form, lack of communication between the software registrar. The calculation operations and the fiscal server of the controlling body of the operations of the trading of currency values in the cash form and the formation of the calculation documents are carried out in the order established by the National Bank of Ukraine.
The host subject may be made aware that in the event of a failure to register the calculated operations or the power outage of the calculation, the calculation of the calculation operations is not carried out until the backup of the reserve registrar is properly connected. The calculation transactions or the incorporation of electricity, which reports during registration of the calculation of the calculation transactions. In this case, the host entity has the right to not register and do not store the account books of the calculation transactions and the calculated books. Such entities do not have the right to conduct an account in the event of a failure to register the computational transactions or a temporary lack of electricity.
{Article 5 with the changes made under the Laws No. 2156-III of 21.12.2000 , No. 569-VIII from 01.07.2015 ; in the drafting of the Law No. 128-IX of 20.09.2019 }
{Article 6 is excluded based on the Law of the No. 569-VIII from 01.07.2015 }
Article 7. The order of registration, fertilization and application of calculation transactions, registration and registry of software registrants of calculation transactions, as well as application of software registration recordators, including the period lack of communication between the calculation of the calculation transactions and the fiscal server of the controlling authority (in offline mode) applied for the registration of computational transactions for goods (services) and cash issuance operations Electronic payment holders, established by central bank the executive body that provides the formation and implementation of state financial policy.
The order of registration, fertilization and application of calculation transactions, registration and application of software registration operators, including on a period of lack of communication between the computational transaction program and the fiscal server of the controlling body (in-line mode) used to register operations on the trade of currency values in the cash form, is set by the central body of the executive branch providing the formation and implementation of the state financial policy, according to the agreement with the National Bank of Ukraine.
{Article 7 of the changes made under the Act No. 5463-VI of 16.10.2012 ; in the drafting of the Law No. 128-IX of 20.09.2019 -as for the change in force. para. 1 Section II of Act No. 128-IX of 20.09.2019}
Article 8. Form, the content of the calculation documents, the order of the registration and the conduct of the calculation books, the books of calculation transactions, and the form and order of reporting, related to the application of calculation transactions and/or software The operators of calculation transactions or the use of calculation books are set up by the executive branch of the executive branch, which provides for the formation and implementation of state financial policy.
Form, content and order of calculation documents, as well as form and order of reporting, related to the application of calculation transactions and/or programmatic registrations of calculation operations in transaction operations Currency values in cash form, are set up by the executive branch of the executive branch, which provides for the formation and implementation of state financial policy, with the agreement with the National Bank of Ukraine.
{Part of the second article 8 with the changes made under the Act No. 1017-IX of 01.12.2020 }
{Article 8 of the changes under the Act No. 5463-VI of 16.10.2012 ; in the drafting of the Law No. 128-IX of 20.09.2019 -as for the change in force. para. 1 Section II of Act No. 128-IX of 20.09.2019}
Article 9. Calculation of calculation transactions and/or software registries, and the calculation books do not apply:
{First article 9, with changes made under the Act, No. 128-IX of 20.09.2019 }
1) when making trade products of its own production (except technically complex household goods subject to warranty repair, medicines, medical supplies, jewelry and household products from precious metals, precious stones, precious stones of organogenic formation and semi-precious stones) by enterprises, institutions and organizations of all forms of property other than trade and public food enterprises, in the event of the calculation of of these businesses, institutions and organizations with the decoration of profitable and outstanding The personnel ordinance and the issuing of the receipts signed by the authorized person of the respective entity;
{Paragraph 1 of Article 9 in the edition of the Law No. 2746-III of 04.10.2001 ; with changes made under the Act No. 1206-VII of 15.04.2014 ; in the drafting of the Law No. 71-VIII of 28.12.2014 ; with changes made under the Laws No. 1791-VIII of 20.12.2016 , No. 1982-VIII of 23.03.2017 , No. 2628-VIII of 23.11.2018 ; in the drafting of the Law No. 128-IX of 20.09.2019 }
2) when performing banking operations other than:
Foreign exchange transactions in cash form if such transactions are not carried out in the banks of the banks;
operations of commercial agents of banks and non-bank providers of payment services and their commercial agents from taking cash to perform payment operations using software-technical complexes other than software Self-service complexes, allowing the user to undertake exclusive operations.
Use of software engineering complexes to accept cash to perform payment operations not transferred to fiscal mode (not equipped with fiscal regime registrations of calculation transactions and/or software). Calculation of calculation transactions) is prohibited;
{Paragraph 2 of Article 9 in the Revision of Laws No. 71-VIII of 28.12.2014 , No. 569-VIII from 01.07.2015 ; with changes made under the Act No. 128-IX of 20.09.2019 ; in the drafting of the Law No. 1591-IX of 30.06.2021 -entered into action on 01.08.2022}
{Paragraph 3 of Article 9 is excluded based on the Law of the No. 71-VIII of 28.12.2014 }
4) in the sale of travel and inspection documents to rail (except for commuter) and aviation transport with the design of calculated and reporting documents and on road transport with the issuing of talons, receipts, tickets with a way of series, number, nominal value, and on sale of state lottery tickets through an electronic rate of rate system controlled by the central body of executive power, implementing state policy in the field of treasury services, and ticket visits Cultural and sports institutions;
{Paragraph 4 of Article 9 of the changes made under the Laws No. 2156-III of 21.12.2000 , No. 5316-VI of 02.10.2012 , No. 5463-VI of 16.10.2012 }
{Paragraph 5 of Article 9 is excluded based on the Law of the No. 4014-VI of 04.11.2011 }
(6) for the sale of goods (provided services) by single tax payers (physical entities-entrepreneurs) who do not apply calculation transactions and/or software registrations of calculation operations according to Tax Code of Ukraine ;
{Article 9 is supplemented by paragraph 6 under the Law No. 2156-III of 21.12.2000 ; in the Law of the Law No. 2746-III of 04.10.2001 , No. 2756-VI of 02.12.2010 , No. 71-VIII of 28.12.2014 ; with changes made under the Laws of No. 1791-VIII of 20.12.2016, No. 2628-VIII of 23.11.2018 ; in the drafting of the Law No. 128-IX of 20.09.2019 }
{Paragraph 7 of Article 9 is excluded based on the Law of the No. 2756-VI of 02.12.2010 }
{Paragraph 8 of Article 9 is excluded based on the Law of the No. 128-IX of 20.09.2019 }
9) when exercising the physical persons of trade by product or industrial goods (other than technically complex household goods subject to warranty repair, medicines, medical purposes, jewelry and household goods). precious metals, precious stones, precious stones of organogenic formation and semi-precious stones) for cash in the markets;
{Article 9 is supplemented by paragraph 9 under the Law No. 2156-III of 21.12.2000 ; with changes made under the Laws No. 4014-VI of 04.11.2011 , No. 1791-VIII of 20.12.2016 , No. 2628-VIII of 23.11.2018 ; in the drafting of the Law No. 128-IX of 20.09.2019 }
10) when selling in the kiosks, from the lottles and spins of newspapers, magazines and other publications, leaflets, envelopes, signs of postal payment, if the pit weight of such products is over 50 per cent of total trade in the absence of sale goods. and technically complex household goods subject to warranty repairs, medicines, medical facilities, and sale of jitons and travel tickets in metro areas;
{Article 9 is supplemented by paragraph 10 under the Law No. 2746-III of 04.10.2001 ; with changes made under the Laws No. 1791-VIII of 20.12.2016 , No. 2628-VIII of 23.11.2018 , No. 128-IX of 20.09.2019 }
11) in the sale of water, milk, quasi, oil and fat fish from car tanks, tanks, barrels and beidons; dishes and soft drinks in dining rooms and buffers of public educational institutions and vocational training establishments during the educational process. process;
{Article 9 is supplemented by paragraph 11 under the Law No. 2746-III of 04.10.2001 }
(12) If in the place of receipt of goods (service provision), transactions in cash are not carried out (warehouses, goods storage locations, wholesale trade, etc.);
{Article 9 is supplemented by paragraph 12 under the Law No. 2056-IV of 06.10.2004 ; in the drafting of the Law No. 128-IX of 20.09.2019 }
{Paragraph 13 of Article 9 is excluded based on the Law of the No. 71-VIII of 28.12.2014 }
(14) for the services of services in the event of such calculations solely through the banking systems of remote service and/or services of the transfer of funds.
{Article 9 is supplemented by paragraph 14 under the Law No. 1017-IX of 01.12.2020 }
Article 10. List of individual forms and conditions for trade, public nutrition and services allowed to carry out computational transactions without application of calculation transactions and/or software registrars operations using computational books and account books, and the limit size of annual calculation of goods sales (provision of services), when exceeding the application of calculation transactions and/or software registrants of calculation transactions are mandatory, are set up by the Cabinet of Ministers of Ukraine for the representation of the central executive bodies that provide the formation of state economic policies, formation and implementation of public financial policies. Computable books do not apply in cases of the implementation of business activities determined by the Article 9 of this Act.
{Article 10 of the changes in accordance with the Laws No. 2156-III of 21.12.2000 , No. 5463-VI of 16.10.2012 , No. 128-IX of 20.09.2019 -as for the change in force. para. 1 Section II of Act No. 128-IX of 20.09.2019}
{Article 11 is excluded based on the Law of the No. 128-IX of 20.09.2019 }
Chapter III
MANDATORY REQUIREMENTS FOR THE REGISTRANTS OF CALCULATION OPERATIONS, THEIR MAINTENANCE AND REPAIR, AS WELL AS TO THE SOFTWARE REGISTRANTS OF CALCULATION OPERATIONS
{Title of section III in the edition of the Law No. 1017-IX of 01.12.2020 }
Article 12. In the territory of Ukraine in the spheres defined by this Act, it is permitted to implement and apply only to the accounts of the calculated operations of domestic and foreign production, which are included in the State Registry of the registrants of calculation operations, the design and software of which are responsible for the design and software documentation of the manufacturer.
The calculation of the calculation operations, which creates a control ribbon in electronic form, should provide according to technology developed by the National Bank of Ukraine and the agreed central executive body providing the formation and formation. implements state financial policy, or by application of a qualified electronic signature and/or seal, a qualified electronic time stamp with the requirements Law of Ukraine "On electronic confidence services", and/or other permits according to the legislation, control of the absence of distortion or destruction of data on the calculations carried out, copies of the calculations contained, the ability to the identification of the assigned registrar on such a tape.
Not to be excluded from the State Registry of the calculation of the calculation transactions, which had previously passed the primary registration and used by the host entity, until the end of their service line (line, during which the manufacturer (supplier) guarantees the employment of such registrants, including the components and their components, keeping the information in the memory, provided by the user with the requirements of the operating documents.) The lines between the primary registration of the calculation transactions and the date of their exclusion from the State Registry cannot be less than seven years. In case of changing legislative requirements, the manufacturer's account registrar (vendor) is required, with the availability of technical capabilities, to implement the calculation of the calculation transactions.
Provision of the State Registry of Accounts for Accounts, as well as the Regulations on the procedure of maintenance and repair of the registration transactions of calculation transactions are approved by the Cabinet of Ministers of Ukraine.
{Article 12 of the changes in accordance with the Laws No. 2756-VI of 02.12.2010 , No. 3609-VI of 07.07.2011 , No. 5463-VI of 16.10.2012 , No. 406-VII of 04.07.2013 , No. 569-VIII from 01.07.2015 ; in the drafting of the Law No. 128-IX of 20.09.2019 -as for the change in force. para. 1 Section II of Act No. 128-IX of 20.09.2019}
Article 12-1. The calculation software must provide according to the requirements Item 7 Article 3 and Article 5 of this Act concerning the work of software registrants of calculation transactions of creation and transfer to the fiscal server of the controlling body of electronic calculation documents, electronic fiscal reports, as well as the electronic control tape The fiscal reporting checks and other information required to account for the calculation of the calculation of the calculation transactions by the fiscal server of the controlling body.
{The law is complemented by article 12-1 according to the Act No. 1017-IX of 01.12.2020 }
Article 13. Requirements concerning the implementation of the fiscal functions of calculation transactions and compliance with the requirements for ensuring the execution of fiscal functions by software registrants of calculation transactions for various areas of application are established by the Cabinet of Ministers of Ukraine.
{KM Regulations No. 199 , No. 149 }
The order of verification of calculation transactions to meet requirements for implementation of fiscal functions is established by the Cabinet of Ministers of Ukraine.
{Part of the second article 13 of the changes made under the Act No. 1017-IX of 01.12.2020 }
The person under article 9 of this Act has the right to conduct income and costs in the relevant books without applying the calculation transactions and/or software registrants of calculation transactions, has the right to use Calculation of calculation transactions and/or software registrants of calculation transactions without having to be transferred to the fiscal mode of operation. In the event of a dispute between the control body and such a person to be sold, allowing the person to use the benefits defined by Article 9 of this Act, the documents that are the product of these registrars are calculated. transactions and/or software registrants.
Requirements for the creation of a control tape in electronic form in the registration of calculation transactions and modems for data transfer, and in the program registrations of calculation operations are set up by the central executive body providing the formation and implementation of state financial policy, according to a technology developed by the National Bank of Ukraine, or using a qualified electronic signature and/or seal, a qualified electronic time stamp with the requirements Law of Ukraine "On electronic trust services", and/or other permits in Ukraine to protect information provided by the legislation.
{Part of Article 13 of the changes made under the Act No. 1017-IX of 01.12.2020 }
To apply to software registrants, the calculation can be used by an enhanced electronic seal of a legal person, a physical person, an entrepreneur whose creator is the person.
{Part of Article 13 in the Drafting of the Law No. 1017-IX of 01.12.2020 }
{Article 13 of the changes made under the Laws No. 2156-III of 21.12.2000 , No. 2756-VI of 02.12.2010 , No. 5463-VI of 16.10.2012 , No. 406-VII of 04.07.2013 , No. 569-VIII from 01.07.2015 ; in the drafting of the Law No. 128-IX of 20.09.2019 -as for the change in force. para. 1 Section II of Act No. 128-IX of 20.09.2019}
Article 14. Service centers are required to:
1) to conduct its activities in accordance with the Regulation on the order of maintenance and repair of the registrants of the calculation transactions approved by the Cabinet of Ministers of Ukraine;
{Paragraph 1 of article 14 of the changes under the Act No. 569-VIII from 01.07.2015 }
(2) In the event of an exit from the registration of the checkered operations, to ensure the recovery of his work for 7 working days;
{Paragraph 2 of article 14 with changes under the Act No. 569-VIII from 01.07.2015 }
(3) In the process of maintenance or repair of the registrants of calculation operations, ensure the design and software of the design and technology of the manufacturer's technology and software documentation;
4) in the case of unsecured warranty repair of the registration of the calculation transactions not later on the seventh working day on the repair of the calculation of the calculation of the calculation of the calculation of the registration operations properly registered on the host entity The reserve account.
{Article 14 is supplemented by paragraph 4 under the Law No. 569-VIII from 01.07.2015 }
Chapter IV
CONTROL OF THE CALCULATION OF THE ORDER OF THE CALCULATIONS
Article 15. Control of cost-keeping entities of the order of calculation of the services of goods (services), transactions of the issuance of cash funds holders of electronic payment vehicles, other emtated payment instruments and other requirements of the Act perform controlling bodies by conducting factual and documentary inspections according to the Tax Code of Ukraine .
{First article 15 in the edition of the Law No. 1591-IX of 30.06.2021 -entered into action on 01.08.2022}
Controlling the holding entities of the order of execution of foreign currency securities transactions is carried out by the National Bank of Ukraine and the central executive body, implementing state tax policy, by means of Check out the checks under the law.
{Article 15 of the changes in accordance with the Laws No. 2156-III of 21.12.2000 , No. 5518-VI of 06.12.2012 ; in the drafting of the Law No. 128-IX of 20.09.2019 -as for the change in force. para. 1 Section II of Act No. 128-IX of 20.09.2019}
{Article 16 is excluded based on the Law of the No. 5518-VI of 06.12.2012 }
Section V
RESPONSIBILITY FOR VIOLATION OF THE REQUIREMENTS OF THIS LAW
Article 17. In violation of the requirements of this Act, the subject matter of the goods (services), by the decision of the relevant monitoring bodies, is applied to financial sanctions in such dimensions:
{Paragraph 1 of the first article 17 of the changes made under the Act No. 128-IX of 20.09.2019 }
1) in the event of an installation in the course of testing the fact: conducting calculation operations using calculation transactions, software registrants of computational transactions or computational books at an incomplete cost of the cost of goods sold. (provided services); non-conducting calculation operations through calculation of calculation transactions and/or programmatic registrations of calculation transactions with fiscal mode of work; non-issuance (in paper form and/or electronic form) the calculated document confirming the execution of an estimated transaction, or Holding it without the use of the calculation book on a separate host entity of such a host:
{First paragraph 1 of article 17, as amended by the Act) No. 1017-IX of 01.12.2020 }
100 per cent of the value of the given violations established by this item, goods (works, services)-for the violation committed for the first time;
150 percent of the value of the given instructions established by this item, goods (works, services)-for each next committed violation;
{Paragraph 1 of article 17 of the changes made under the Act No. 2156-III of 21.12.2000 ; in the drafting of the Law No. 2756-VI of 02.12.2010 ; with changes made under the Act No. 569-VIII from 01.07.2015 ; in the drafting of the Law No. 128-IX of 20.09.2019 -as for the change in force. para. 1 Section II of Act No. 128-IX of 20.09.2019}
{Paragraph 2 of Article 17 is excluded from the Act of No. 2756-VI of 02.12.2010 }
(3) Fifty non-taxable income minimum income-if in cases defined by this Act, when calculating the accounting transactions, the entity does not use, uses unregistered properly, violates the established order use or does not store during a set book account of the account transactions and/or calculation books;
{Paragraph 3 of article 17 of the changes made under the Act No. 2156-III of 21.12.2000 ; in the Law of the Law No. 2756-VI of 02.12.2010 , No. 128-IX of 20.09.2019 -as for the change in force. para. 1 Section II of Act No. 128-IX of 20.09.2019}
{Paragraph 4 of article 17 is excluded based on the Law of the No. 569-VIII from 01.07.2015 }
(5) Thirty untaxed minimum income citizens-if the control tape is not printed or is not created in electronic form on account registrations or the data distortion of the calculations carried out, Information about which is contained in a control tape.
{Paragraph 5 of article 17, as amended by the Act, No. 2156-III of 21.12.2000 ; in the drafting of the Law No. 2756-VI of 02.12.2010 ; with changes made under the Act No. 569-VIII from 01.07.2015 ; in the drafting of the Law No. 128-IX of 20.09.2019 -as for the change in force. para. 1 Section II of Act No. 128-IX of 20.09.2019; with changes made under the Law No. 1017-IX of 01.12.2020 }
{Paragraph 6 of article 17 is excluded based on the Law of the No. 1017-IX of 01.12.2020 }
(7) Three hundred non-taxable income minimum income citizens-in the event of calculating transactions through calculation of calculation transactions and/or software registrators of calculated operations without using the naming mode of each A gift item with a commodity subcategory code according to OCT ZED , the prices of the goods and accounts thereof;
{Paragraph 7 of article 17, as amended by the Laws No. 2156-III of 21.12.2000 , No. 1206-VII of 15.04.2014 , No. 1982-VIII of 23.03.2017 ; in the drafting of the Law No. 128-IX of 20.09.2019 -as for the change in force. para. 1 Section II of Act No. 128-IX of 20.09.2019; with changes made under the Law No. 1017-IX of 01.12.2020 }
(8) Twenty untaxable income minimum income citizens-in case of a violation of the established paragraph 1 article 9 of the order of the calculations through the offices of enterprises, institutions and organizations in which these operations must be conducted with the presentation of the profitable and of the outstanding service warrants and the issuance of the relevant receipts in the prescribed order, or in case of a violation of the order of the calculation of the calculation and reporting documents in the making of the travel and inspection documents on the rail (apart from the commuter) and Air transport;
{Paragraph 8 of article 17, as amended by the Act, No. 2156-III of 21.12.2000 ; in the Law of the Law No. 2756-VI of 02.12.2010 , No. 128-IX of 20.09.2019 -as for the change in force. para. 1 Section II of Act No. 128-IX of 20.09.2019}
(9) Three hundred non-taxable income minimum income-if applied, the calculation of the calculation transactions, in the design or software of which the changes made, are not predicted The design and software of the manufacturer;
{Article 17 is supplemented by paragraph 9 under the Law No. 2756-VI of 02.12.2010 Amended by Laws No. 3609-VI of 07.07.2011 , No. 4834-VI of 24.05.2012 , No. 357-VII of 21.06.2013; in the drafting of the Law No. 128-IX of 20.09.2019 -as for the change in force. para. 1 Section II of Act No. 128-IX of 20.09.2019}
(10) Thirty-tax income minimum income citizens-in the event of disjoint to controlling reporting bodies related to the application of calculation transactions, calculation books and copies of calculation documents and fiscal reporting checks for calculation of calculation transactions via wire or wireless communication channels in the event of the obligation of submission.
{Article 17 is supplemented by paragraph 10 under the Law No. 128-IX of 20.09.2019 -as for the change in force. para. 1 Section II of Act No. 128-IX of 20.09.2019; with changes made under the Law No. 1017-IX of 01.12.2020 }
"Article 17-1". In violation of the requirements of this Act to Service Centers provide warranty repair of the calculation operations, by the decision of the controlling body that performs the actual inspection of the host entities according to The Tax Code of Ukraine applies financial sanctions in such dimensions:
in the case of unsecured warranty for the registration of the calculation of the calculation transactions in the line established by this Act, and the non-operation to register properly registered with the reserve account for the calculation of the account transactions The amount of the five minimum wage payment is set by the law on January 1 of the tax (reporting) of the year.
{The law is supplemented by Article 17-1 under the Law No. 569-VIII from 01.07.2015 }
Article 18. In the event of a violation of established this Act of order of the execution of foreign exchange values transactions in cash form to banks, non-bank financial institutions, household entities that carry out such operations on the basis of agency agreements. the banks which carry out the trade of currency values in cash form, by the decision of the relevant monitoring bodies to apply financial sanctions in such dimensions:
{First Article 18 in the edition of the Law No. 128-IX of 20.09.2019 -as for the change in force. para. 1 Section II of Act No. 128-IX of 20.09.2019}
(1) A hundred untaxable income minimum income citizens-in the event of non-conducting calculation operations through the calculation of calculation transactions, unprinting the calculated document confirming the execution of a foreign currency purchase transaction, or Performing an incomplete amount of funds;
(2) A hundred non-taxable foreign income minimum income-in case of the application of the calculation of the calculated operations of an unregistered, unsealed, unauthorised, or otherwise established-order registrar of the calculation of calculation operations;
(3) A hundred untaxable income minimum income citizens-in the event of unmatched calculation documents, confirming the implementation of foreign currency purchases, given to their other instances and/or a given fiscal report;
(4) The five-fold amount of the amount found to be unmatched-in the case of exceeding the amount of cash funds or foreign currency at the site of the amount of money transactions that are specified in the fiscal report;
5) Five hundred untaxable income minimum income citizens-if applied to purchase foreign currency registrations of calculated transactions, which made changes to the software-technical means that implement fiscal functions.
Article 19. To the entities being implemented for applications in the areas defined by this Act, the registrants of calculated transactions are included in the State Registry of calculation transactions, in the design or software of which the changes made not to the design-technological and software documentation of the manufacturer by the decision of the relevant regulations applied to the financial sanction of five hundred untaxable minimum income of citizens for each implemented calculation registrator, at this cost The implemented products are returned to the buyer, and the implemented products are subject to confiscation.
{Article 19 of the changes under the Act No. 128-IX of 20.09.2019 }
Article 20. Due to the management of goods that do not account in established order, the items/or not provided during inspection of documents that confirm the accounts of the goods in place of sale (the host facility), By the decision of the controlling bodies, a financial sanction is applied to the double value of such goods, which are not counted in the prescribed order, for the prices of implementation, but at least ten untaxable minimum income minimum income. Such requirements are not distributed to individuals-entrepreneurs who are taxpayers of the single tax and not registered tax payers of the value added (other than those that carry out the implementation of technically complex household goods subject to). warranty repairs, as well as medicines and medical producers, jewelry and household products from precious metals, precious stones, precious stones of organogenic formation and semi-precious stones.
{Article 20 of the changes under the Act No. 2156-III of 21.12.2000 ; in the drafting of the Law No. 2746-III of 04.10.2001 ; with changes made under the Laws No. 2756-VI of 02.12.2010 , No. 569-VIII from 01.07.2015 ; in the drafting of the Law No. 128-IX of 20.09.2019 }
{Article 21 is excluded based on the Law of the No. 2756-VI of 02.12.2010 }
{Article 22 is excluded based on the Law of the No. 2756-VI of 02.12.2010 }
{Article 23 is excluded based on the Law of the No. 2756-VI of 02.12.2010 }
Article 24. In case of installation of non-prescribed design-technological and software documentation of the manufacturer of changes in the design or software, to properly fertilized the calculation of the calculation transactions, to The service centre, which operates maintenance and repair of this registrar, is applied by a financial sanction of three hundred non-tax-tax income minimums of citizens.
{Paragraph 24 of the changes made under the Act No. 2156-III of 21.12.2000 }
Article 25. The agreed amounts of penalties (financial) sanctions, as defined by articles 17 to 24 of this Act, are subject to the enumeration of the host entities to the state budget within ten calendar days from the day of their reconciliation.
{Paragraph 25 of the changes under the Act No. 2505-IV 25.03.2005 ; in the drafting of the Law No. 128-IX of 20.09.2019 Consideration of changes made by the Law No. 1017-IX of 01.12.2020 ; changes to Article 25 see in the Law No. 1117-IX of 17.12.2020 }
Article 26. Officials and trade workers, public nutrition and services areas, as well as officials of the authorized banks, non-banking financial institutions and business entities carrying out their activities on the basis of agency agreements with Authorized by the banks of the trading of currency values in cash form and/or received relevant licenses from the National Bank, for violation of the requirements of this Act shall be held by the controlling authorities to the administrative responsibility under the law.
{Article 26 in the edition of the Law No. 128-IX of 20.09.2019 -as for the change in force. para. 1 Section II of Act No. 128-IX of 20.09.2019}
Article 27. Persons who have made unforeseen design and software documentation a change in design or software registrars of calculation operations, which can lead to destruction or alterations of accumulated data. The estimated transactions for goods (services) or data on the exchange of currency values in cash form, are brought to liability under the law.
{Paragraph 27 of the changes in accordance with the Laws No. 2156-III of 21.12.2000 , No. 1117-IX of 17.12.2020 }
Article 28. In case of installation of calculation of the calculation transactions of production defects in its construction or software, which do not allow to distort information about the volume of calculation transactions or the volume of the trading of the currency The values in cash form to the fiscal memory, the manufacturer is required to remove these defects in each of the implemented account registrars.
{Article 28 of the changes under the Act No. 1117-IX of 17.12.2020 }
Article 29. In case of installation of the calculation of the calculation transactions of the production defects in its construction or software, which allow for spoiling information about the volume of calculation transactions or the volume of transactions in the currency trade The values in cash form, which fall into fiscal memory, to the manufacturer or supplier of such a registrar by the decision of the controlling bodies apply to the financial sanction of five hundred non-tax income minimums of income citizens.
In this case, the registrants are subject to confiscation, the manufacturer or vendor is required to return their cost to the host, and the specified model in the specified order is excluded from the State Registry of calculation transactions.
{Article 29 in the edition of the Law No. 128-IX of 20.09.2019 -as for the change in force. para. 1 Section II of Act No. 128-IX of 20.09.2019}
1. This Act will take effect on 1 January 2001.
{Paragraph 1 of section II in the revision of the Law No. 1927-III of 13.07.2000 }
2. The Cabinet of Ministers of Ukraine for the monthly term to amend the Verkhovna Rada of Ukraine proposals for amendments to the legislative acts of Ukraine stemming from this Act.
3. Before the introduction of the current legislation, in compliance with this Act, the laws and other legal acts are applicable in part that does not contradict the Act.
The final provisions are complemented by paragraph 3 under the Law No. 2156-III of 21.12.2000 }
4. The Cabinet of Ministers of Ukraine:
According to Article 10 this Act will supplement the list of individual forms and conditions in the area of trade, public nutrition and services allowed to conduct calculation transactions without applying the calculation of calculation transactions using computable books and books by accounting transactions by predicting the implementation of trade, public nutrition and services subject to host entities and urban-type settlements, which according to the Law of Ukraine "The status of mountain settlements in Ukraine" is granted to the status of the highlands;
consider the issue regarding the possibility of tobacco trade opportunities specialized kiosks carrying out the sale of periodic publications of the printed media on the conditions of application of simplified taxation system.
{The final positions are complemented by paragraph 4 according to the Law No. 2156-III of 21.12.2000 }
5. The Cabinet of Ministers of Ukraine, the National Bank of Ukraine, the State Tax Administration of Ukraine, the other central agencies of the executive branch in a four-month term to bring their normative acts into compliance with the Act.
6. The National Bank of Ukraine, the Ministries, the other central agencies of the executive branch in the four-month term to develop and approve normative documents defined in this Act.
7. Central executive bodies to develop regulatory documents on technical requirements to fiscal controls for various areas of application, ensure the reconciliation of these documents with the central executive body, I think it provides the formation and implementation of state financial policy.
{Paragraph 7 of section II in the revision of the Law No. 5518-VI of 06.12.2012 ; with changes made under the Act No. 128-IX of 20.09.2019 }
8. Primary registration of calculation operations that create a control tape in electronic form is allowed from 1 December 2011 after confirming their compliance with the results of a control tape electronic form in accordance with the requirements Article 13 of this Act.
Since January 1, 2015, the primary registration is only allowed to register calculation transactions that create a control tape in electronic form, and electronic taxometers, consumer goods (services), calculation transaction registrations. Buy foreign currency.
{Paragraph 8 of section II is supplemented by paragraph to others under the Law No. 5518-VI of 06.12.2012 Amended By The Law No. 406-VII of 04.07.2013 }
It is permitted by 1 January 2016, the use of electronic control-to-cash devices introduced into service until 1 January 2015, which create a control tape in print and feed on income and wire or wireless services. Communication channels only information about the volume of calculation transactions performed in cash and/or in cash form, which is contained in their fiscal memory, and do not provide electronic copies of the calculation documents.
{Paragraph 8 of section II is supplemented by the paragraph third under the Act No. 71-VIII of 28.12.2014 }
{Section II is supplemented by paragraph 8 under the Law No. 2756-VI of 02.12.2010 }
9. temporarily exempt from sanctions for violating the requirements of this Act:
Subject-to-service entities in the case of carrying out fees in cases of profitable and outstanding cash warrants and issuing appropriate receipts signed and sealed in an established order; for the sale of goods in electronic commerce (commerce)-until July 1, 2015.
On 1 July 2015, the sanctions imposed on the requirements of the Act between 1 July 2015 and 1 January 2016 did not apply to the business entities, which until 1 August 2015 concluded the contracts for the supply of calculation transactions included in The State Registry of the Registration Transactions, and entered into service such registrars in the order established by this Act, until 1 January 2016;
subject to the acquisition of foreign currency purchases in case those operations are performed not in the offices of authorized banks, operations of commercial agents of banks and non-bank financial institutions from taking cash for Further remittances using software-technical self-service complexes-until 1 January 2016.
{Section II is supplemented by paragraph 9 under the Law No. 4834-VI of 24.05.2012 ; in the Law of the Law No. 71-VIII of 28.12.2014 , No. 569-VIII from 01.07.2015 }
10. Services entities, which, in connection with the application of the software registrants, decided to abandon the calculation of calculation registrations, which did not expire, should cancel the registration of such transactions. Registration of calculation transactions in the order established by the central body of the executive branch, which provides the formation and implementation of state financial policy, with the publication of the monitoring bodies of the reporting documents provided by the Act.
{Section II is supplemented by paragraph 10 under the Law No. 128-IX of 20.09.2019 -as for the change in force. para. 1 Section II of Act No. 128-IX of 20.09.2019}
11. Temporary, until 1 January 2022, sanctions determined point 1 Article 17 of this Act shall apply in such dimensions:
{First paragraph 11 of section II, as amended by the Act, No. 1017-IX of 01.12.2020 }
10 percent of the value of the given instructions set by this item, goods (works, services) is for the violation committed for the first time;
50 percent of the value of the given instructions established by this item, goods (works, services)-for each next committed violation.
{Section II is supplemented by paragraph 11 under the Law No. 128-IX of 20.09.2019 -as for the change in force. para. 1 section II of Act No. 128-IX of 20.09.2019; subject to changes made by the Law No. 533-IX of 17.03.2020 }
| President of Ukraine |
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| Um ... Kyoto |
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