The owner of the retail chain had separate retail outlets in different regions of Ukraine. However, during the war, some areas became too dangerous to continue operation in, especially in those close to the front. Therefore, the owner decided to ‘move’ some of stores to safer places. What should be done with EPOS registered at a certain address? Read more about this below.
EPOS re-registration algorithm
Relocated business became a common concept during the war. Relocation of an enterprise, company or retail store to another place or region requires the application of a certain algorithm of actions, especially this concerns the re-registration of the Electronic Points of Sale system (hereinafter – EPOS).
In accordance with clause 3 of the chapter II of the procedure for registration, maintenance of the register and application of software transaction registrars, approved by Order of the Ministry of Finance of Ukraine No. 317 of June 23, 2020, for the registration of EPOS, it is necessary to submit an application to the State Tax Service of Ukraine using form No. 1-ПРРО, which is given in Appendix 1 to Order No. 317, form ID J/F 1316604.
Such an application is submitted in electronic form in compliance with the requirements of laws in the field of electronic document management and the use of electronic documents by means of the Electronic Cabinet (portal solution for users or Application Programing Interface (API)) or telecommunications.
In the application, it is necessary to indicate EPOS local number, which is assigned to such EPOS by the business entity.
EPOS local number is a number that is unique among the numbers assigned by the business entity in an arbitrary order to EPOS for its registration. EPOS local number is kept by EPOS until the date of cancellation of its registration.
The registration application in form No. 1-ПРРО contains the column ‘Identifier of the object of taxation’, which is filled in according to the notification in form No. 20- ОПП. The taxpayer is obliged to register with the relevant regulatory bodies and notify the tax service at the main place of registration about all objects of taxation (or related to taxation) by submitting a notification in form No. 20-ОПП.
If the place of business activity changes after the registration of EPOS, then in this case, the business entity must again submit a notification using form No. 20-ОПП already with the specified changes. After that, you need to once again submit a registration application in form No. 1- ПРРО with the mark ‘Re-registration’ and indicate in the column ‘Identifier of the object of taxation’ information about the business unit where EPOS will be used, according to the submitted new notification using form No. 20-ОПП.
