A sole proprietor (simplified tax payer), while filling out a fiscal receipt, violated the line numbering sequence prescribed by the Ministry of Finance Order No.13 of Jan 21, 2016, but correctly indicated all mandatory requisites. Whether a fine must be paid for such a violation is discussed below.
Mandatory Requisites of a Fiscal Receipt
The form and content of payment documents are established by the Regulation on the Form and Content of Payment Documents / Electronic Payment Documents, approved by Order Ministry of Finance of Ukraine No. 13 of Jan 21, 2016. The fiscal cash receipt under form No. ФКЧ-1 is provided in Appendix 1 to this Regulation.
Mandatory requisites of a fiscal receipt are defined in item 2, Section II of Regulation No. 13. If at least one mandatory requisite is missing or the document is used for an unintended purpose, such a receipt is not considered a valid payment document.
Conditions for Applying Sanctions for Improper Documentation of Payment Transactions
According to Article 17 of the Law of Ukraine No. 265/95-ВР of Jul 6, 1995, "On the Use of Registrars of Settlement Operations in Trade, Catering, and Services" financial sanctions apply, in particular, for failure to issue a payment document to the buyer.
If such a document lacks at least one mandatory requisite or incorrectly specifies its intended scope, it will not be accepted as a valid payment document. This violation is subject to a fine under Article 17 of the Law on Registrars of Settlement Operations.
The amount of the fine depends on the transaction value and the frequency of the violation:
- 100% of the amount - for the first violation;
- 150% of the amount - for each subsequent violation.
Additionally, the Code of Ukraine on Administrative Offenses provides for liability for violating trade rules and the procedure for conducting settlements in trade, catering, and services.
Liability for Improper Sequence of Requisites in a Receipt
A violation of the sequence of mandatory requisites in a fiscal receipt is considered non-compliance with the requirements for the form of a settlement document. However, if all mandatory requisites are present and such a change in their order does not lead to a distortion of information regarding the settlement transaction and does not change its substance, financial sanctions are not applied to the business entity.
Consequently, changing the sequence of lines in a receipt without losing mandatory requisites does not constitute grounds for financial liability.
