On 11.03.2016 it came into force the order of the Ministry of Finance “On approval of Regulation on form and content of the settlement documents, Procedure for reporting related to the use of the account books of account transactions (payment books), forms № ЗВР-1 Report on the use of the account books of account transactions (payment books)” of 21.01.2016 № 13 (hereinafter - Order №13), which approved the new Regulations on the form and content of accounting documents (hereinafter - Regulation).
The Regulation updated the following forms of fiscal receipts and payment receipts:
1. Fiscal cash register receipt for goods (services)
The form of fiscal cash register receipt for goods (services) is provided in Annex 1 to the Regulation.
Paragraph 2 of Section II of the Regulation defines the list of obligatory requisites of fiscal cash register receipt for goods (services).
An obligatory requisite on the excise tax is established for the business entities of retail trade that sell excisable goods and registered as the excise tax payers.
The following should be indicated in a separate line of fiscal cash register receipt:
- name “Excise tax” (according to TCU). It is allowed to use the reduction if required;
- amount of the excise tax rate;
- total amount of this tax for all goods (services) mentioned in the receipt.
“VAT” lines and “Excise tax” lines of cash register receipt are to be repeated according to the number of tax groups under different rates of VAT and the excise tax.
According to the new Regulation, in case of use of a payment terminal, connected or combined with a cash register, when performing calculations using a payment card, the cash register receipt should additionally include the following obligatory requisites:
- identifier of an acquirer and a merchant or other data that make it possible to identify them;
- identifier of a payment device;
- commission fees amount (if available);
- type of the transaction;
- requisites of electronic mean of payment (payment card) (admissible by safety rules of the payment system), before which capital letters “EPM” are printed;
- inscription “Code auto” and authorization code or other code that identifies the transaction in the payment system, unless the rules for settlement of the payment system provide the drafting of settlement documents with the use of electronic means of payment (payment cards) without performing of authorization procedures;
- signature of the cashier and signature of the holder of an electronic payment mean (payment card) (if it is provided by the payment system) in separate lines, before which inscriptions “Cashier” and “EPM Holder” are printed accordingly.
2. Fiscal cash register receipt of funds disbursing
The form of fiscal cash register receipt for funds disbursing is provided in Annex 2 to the Regulation.
Paragraph 2 of Section III of the Regulation defines the list of obligatory requisites of payment cash register receipt.
According to a new form it should be indicated in cash register receipt of funds disbursing not only name of the transaction of payment and the amount of funds, which is issued under the payment transaction but also:
- if the amount of returned product (the total amount of received service, which to be compensated) is not equal to measuring unit, - amount, value of returned product (the total amount of received service, which to be compensated);
- cost of a measuring unit of goods (services);
- name of payment transaction or name of goods (services).
There is a new obligatory requisite in a new form cash register receipt for business entities of retail trade that sell excisable goods and registered as the excise tax payers – the following should be indicated in a separate line of the requisite:
- amount of such tax rate;
- total amount of such tax for all goods mentioned in the receipt;
- the name of such tax should be printed at the beginning of the line. In a requisite “Excise tax” should be indicated its name (according to TCU). It is allowed to use the reduction if required;
3. Payment receipts and simplified payment receipt.
The form of a payment receipt is provided in Annex 3 to the Regulation, and a form of a simplified payment receipt – in Annex 4.
Payment receipt and simplified payment receipt consist of two parts – a stub and a detachable section.
Paragraphs 3 and 4 of Section IV of the Regulation define the list of obligatory requisites of a detachable section and a stub of a payment receipt, and paras.3 and 4 of Section V of the Regulation define the list of obligatory requisites of simplified payment receipt.
4.Fiscal cash register receipt on transactions for acceptance and transfer of cash funds through self-service software and hardware complexes (SSHC).
A form of entirely new settlement document – SSHC receipt is provided in Annex 5 to the Regulation.
Paragraph 2 of Section VII of the Regulation defines the list of obligatory requisites of SSHC receipt.
In addition, the Regulation determined that the Ministry of Finance together with the SFS of Ukraine could establish other forms and contents of the settlement documents under the submission of ministries and other central executive agencies for businesses and organizations that were under their control.
