At the end of the working day, before the store closed, the air alert was raised. The shop assistant went to the shelter for own safety. During the air alert, the lights were turned off, as is often the case when there is a threat of a missile attack. Therefore, it was impossible to generate Z-report on time. What can be the consequences in this case is explained further.
Rules of PTR/SPTR application
The legal basis for the application of payment transactions recorder and software payment transactions recorder in the field of trade, public catering and services is established by Law of Ukraine No. 265/95-ВР of June 7, 1995 ‘On the use of payment transactions recorders in the field of trade, public catering and services’ (hereinafter – Law No. 265). Its effect extends to all business entities, their economic units and representatives (authorized persons) of business entities that carry out settlement operations in cash and/or non-cash form.
The current legislation establishes the obligation to create daily in paper and/or electronic form of PRT or software PTR fiscal reporting checks in case of settlement transactions.
Item 9 of Article 3 of Law No. 265 stipulates that business entities that carry out settlement transactions in cash and/or non-cash form (using electronic means of payment, payment checks, tokens, etc.) during the sale of goods (providing services) in the sphere of trade, public catering and services, as well as transactions for accepting cash for payment transactions are required to create daily in paper and/or electronic form PTR (with the exception of vending machines for goods (services)) or software PTR fiscal reporting checks in case of settlement transactions.
Consequences of force majeure
In the event of force majeure (irresistible circumstances), as extraordinary and unavoidable events that objectively make it impossible to fulfill the obligations provided for in the terms of the treaty (contract, agreement, etc.), in accordance with legislative and other regulatory acts, the conditions for the occurrence of liability do not arise.
That is, in the event of air alert, store employees are required to stop selling goods (services) and leave the store (trading hall). In the event that the air alert lasted during the period of time in which the business facility stops its work according to the schedule, such a check must be created by PTR/software PTR no later than the next working day, before the start of settlement transactions by such PTR/software PTR.
Similar actions of the business entity can be taken in the event of an emergency power outage and the impossibility of creating a daily fiscal reporting check (daily Z-report).
