Registering a cash register

All companies and entrepreneurs whose business is related to trade, catering and services, and whose payments are made in cash and non-cash form, must use payment transaction registers (PTRs).

Starting from January 1, 2013, business entities, regardless of their form of ownership, are required to submit reports on the use of cash registers to the State Tax Service in electronic form (Order of the Ministry of Finance of Ukraine "On Approval of the Requirements for Creating an Electronic Control Tape in Cash Registers" No. 1057 dated October 08, 2012, Letter of the State Tax Service "Introduction of Cash Registers with Electronic Control Tape" dated November 29, 2012, Letter of the State Tax Service "On Submission of Reports to Cash Registers in Electronic Form" dated December 03, 2012). This does not apply only to individual entrepreneurs - single tax payers, as they are not required to use cash registers.

The reporting on the use of cash registers is "Report on the use of payment transaction recorders and books of accounting of payment transactions (settlement books)" in the form No. ZVR-1. From 01.07.2013. For failure to provide information on cash registers to the tax authorities in electronic form, the violator is subject to a fine of 10 tax-free minimum incomes (clause 9 of Article 17 of the Law of Ukraine No. 265/95).

A cash register is a special device programmed to perform all fiscal transactions for the sale of goods or provision of services. The following may be recorded: the quantity and value of goods sold, transactions for the purchase and sale of foreign currency, etc.

There are different types of cash registers:

• cash registers (cash registers)
• computerized cash register system;
• cash registers;
• electronic taximeter;
• a machine for the sale of piece goods and services, etc.

You can start working with a cash register only after passing a special operation to verify its reliability - sealing and registration with the tax office at the location of the company or entrepreneur. To do this, first of all, you need to make sure that your device is in the State Register of Cash Registers. There are two registers: one for devices allowed for registration, and the other for those prohibited due to obsolescence or technical defects. Therefore, you need to periodically check the information on the STI website. 

Simultaneously with the registration of the cash register, the Payment Transaction Ledger (PTR) must also be registered. First, a number is reserved for the cash register in the tax office, where a certificate of reservation is issued, and on its basis the cash register is sealed in the service center (CSO). Only after that, the tax office is obliged to issue you a registration certificate (registration card) for each cash register.

We will provide you with the documents on the registration of the cash register if we receive from you

• a copy and original of the extract / extract on state registration of the enterprise;
• a receipt or other document confirming the fact of purchase of the cash register;
• passport of the cash register;
• certificate of cancellation of previous registration (if the cash register was previously used by another company);
• contract for maintenance and repair of cash registers;
• act of putting the cash register into operation;
• certificate of sealing of the cash register;
• power of attorney to represent your interests.

As a result, you will receive

• a registration certificate for the cash register;
• a registered Payment Transaction Ledger (PTR);
• a certificate of registration of the cash register;
• certificate of registration of the settlement book.

If the business is conducted in one place and the legal address of the company is in another, the cash register must be registered with the tax office at the place of business.

How can I comply with the requirement to submit cash register reports electronically?

There are only two ways:

• the first is to use a new generation of cash registers that can independently create a control tape in electronic form and contains a built-in modem;
• the second is to upgrade an old cash register and connect a modem to it to transmit reports.

To transmit information about the operation of the cash register to the STI, neither an Internet connection nor the purchase of any special electronic keys is required.

Also, if the company does not carry out any activities, it submits a regular report on the work with "zero" data - by the 15th day of the month following the reporting month.

How to deregister a cash register?

If the service life of a cash register expires, the tax authorities must notify you one month before the end of the term. In addition, the tax authorities will deregister the device forcibly if the business entity has not been found at the place of registration for more than three months, if there are inconsistencies in the design and/or software of the device with the declared data, or if it is used in a field other than that prescribed by the state register of cash registers.

If the device is stolen, you must provide the tax office with a police confirmation. Of course, you will also have to apply to the tax office with a corresponding application to voluntarily deregister the cash register, and order a service to unseal it from the CAO.

At the place of work, the STI office checks the data of cash books and other documents with the data of the fiscal report, without which it is not allowed to take any action to alienate the cash register.

Comments