An entity that carries out settlement transactions in cash and/or non-cash in the case of sale of goods (services) in the field of trade, catering and services, as well as transactions to accept cash for further transfer, is obliged in case of detection of malfunctions of the payment transactions recorder (hereinafter – PTR) or software PTR (hereinafter – SPTR) notify the service center and the controlling body in which such business entity is registered as a taxpayer. More about this below.
PTR malfunction
The terms within which the business entity notifies the controlling body about the malfunctions of PTR and/or SPTR, set out in item 16 of Art. 3 of Law of Ukraine “On the use of payment transactions recorder in the field of trade, catering and services” as amended No. 265/95-ВР of July 6, 1995 (hereinafter – Law No. 265).
So, in case of detection of PTR malfunctions, and also damage of means of control, the message in any form is sent in writing or by means of telecommunications to:
- the controlling body in which the business entity is registered as a taxpayer – within two working days after the day of detection of malfunctions or damage;
- service center – during the working day in which malfunction or damage are detected.
SPTR malfunction
In case of detection of SPTR malfunction, the business entity is obliged to notify the controlling body, the manufacturer of SPTR and/or the service center (if any) by the established form by telecommunication within the day on which the malfunction was detected.
Form No. 2-SPTR “Notification of detection of malfunctions of the software payment transactions recorder” was approved by Order of the Ministry of Finance of Ukraine No. 317 of June 23, 2020 (Annex 2 to Procedure No. 317).
Sanctions
The norms of Law No. 265 do not provide for liability for the business entity in case of failure to notify the controlling body of the detection of PTR and/or SPTR malfunctions, as well as damage to the means of control.
Please note that failure to conduct settlement transactions through PTR and/or SPTR, the financial sanctions provided for in item 1 of Art. 17 of Law No. 265 will be introduced.
