Implementation of Fiscal Apps for RRO: Legislative Changes and Fines

 

A fiscal application for registrars of settlement operations (software RRO or PRRO) allows for fiscal accounting without standalone hardware and is becoming a mandatory tool for many business entities. In this article, we discuss the regulatory framework, technical requirements, and key points for setup according to current legislation.

Law No. 128-IX: Changes in RRO Usage

The introduction of software RRO is provided for by Law No. 128-IX “On Amendments to the Law of Ukraine ‘On the Use of Registrars of Settlement Operations in the Field of Trade, Catering, and Services’ and other laws of Ukraine regarding the de-shadowing of settlements in the field of trade and services.”

This law came into force on August 1, 2020. It makes fiscalization accessible on any device where fiscal functions are implemented through a special server.

The system is designed to register settlement operations during:

• sale of goods or provision of services;
• trade in currency values in cash form;
• registration of the quantity of goods sold (services provided);
• cash acceptance operations for further transfer.

Importantly, this solution is provided free of charge.

Ministry of Finance Orders: Registration and New Document Forms

To ensure the system’s operation, the Ministry of Justice of Ukraine has already registered orders from the Ministry of Finance regulating the procedure for registration and use of software RRO, as well as forms for settlement documents.

Registration Procedure (Order No. 317)

Specifically, Ministry of Finance Order No. 317 dated June 23, 2020, approved:

• Procedures for registration, maintaining the register, and using software registrars of settlement operations (PRRO).
• Rules for determining the range, issuance, reservation, and use of fiscal numbers.

The latter is particularly important for electronic settlement documents created while the PRRO is in offline mode (when there is no connection to the fiscal server).

New Receipt Requirements (Order No. 306)

Ministry of Finance Order No. 306 dated June 18, 2020, introduced significant changes to technical documentation:

1. Improved the form and content of settlement documents for RRO and PRRO.
2. Approved a new settlement document form for cash withdrawal operations for electronic payment instrument holders.
3. Provided the technical capability for including product barcodes in the receipt.

Liability: Sanctions and Fines for Violations

Special attention should be paid to the financial liability of businesses. For failure to use an RRO or using it in violation of established requirements, the legislation provides for a significant increase in fines.

The amounts of sanctions change in stages:

• From 01.08.2020: 10% of the value of goods sold with a violation (for the first offense) and 50% (for each subsequent one).
• From 01.01.2021: the fine is 100% of the value (for the first offense) and 150% (for each subsequent one).

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Expert Opinion

Denys Fedorkin — Managing Partner at LBA. Expert in corporate law, tax structuring, and business protection.

If you have difficulties implementing software RRO or need a legal audit of your settlement system, contact LBA specialists:

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