As you know, the registration of the software payment transactions recorder (hereinafter – SPTR) is valid until the date of cancellation of its registration, which is carried out by removing such SPTR from the Register of software payment transactions recorder and closing the fiscal number, which is not subject to further use. About the grounds for cancellation of SPTR registration – below.
The procedure for cancellation of SPTR registration is defined in Chapter III of the Procedure for registration, maintenance and use of software payment transactions recorders, approved by Order of the Ministry of Finance of Ukraine No. 317 of June 23, 2020 “On amendments to Order of the Ministry of Finance of Ukraine No. 547 of June 14, 2016” (hereinafter – Procedure No. 317).
Registration of SPTR is canceled on the basis of the Application for software payment transactions recorders registration on the form No. 1-ПРРО (identifier of the form J/F 1316602) (further – the Application) marked ‘Cancellation of registration’ submitted by means of the User account or telecommunications, or about detection of malfunctions of the software payment transactions recorders on the form No. 2-ПРРО (identifier of the form J 1316701) with marks ‘malfunction’ or ‘theft of the device or key compromise’.
Prior to the submission of the Application for cancellation of SPTR registration, the business entity must ensure the transfer of all copies of the settlement documents created by the SPTR with their assigned fiscal numbers to the fiscal server, electronic fiscal reporting checks and notifications provided by Procedure No. 317.
In addition, the SPTR registration is automatically canceled by the fiscal server if:
- an entry on the state registration of termination of a legal entity or state registration of termination of entrepreneurial activity of a sole proprietor has been entered into the Unified State Register of Legal Entities, Individual Entrepreneurs and Public Organizations;
- in respect of a business unit where SPTR is used, the business entity has notified the controlling body of such object of taxation in accordance with the requirements of item 63.3 of Art. 63 chap. II of the Tax Code of Ukraine (hereinafter – the Tax Code) as a closed or not used by the business entity;
- in respect of a business entity, there is a court decision that has entered into force on liquidation in connection with bankruptcy or on termination not related to bankruptcy, on invalidation of constituent documents;
- in the case of a natural person-entrepreneur, there is information that the person has died, has been declared dead, has been declared incapable or missing, or their civil capacity is limited;
- the business entity is deregistered in the controlling authorities in other cases provided for in Art. 67 chap. II of the Tax Code and Law of Ukraine “On State Registration of Legal Entities, Individual Entrepreneurs and Public Organizations” No. 755-ІV of May 15, 2003.
Notice of cancellation of the SPTR registration is sent to the business entity by means of the User Account, indicating the grounds.
