Entrepreneurs were reminded what documents need to be created and kept when working with the PRO

Business entities that conduct settlement operations using settlement transaction registrars in the field of trade, catering and services must comply with the requirements for the formation and storage of fiscal documents.

What documents must be formed when working with a PPO

If settlement transactions were carried out during a working day or shift, the business entity must form fiscal checks in paper and/or electronic form.

In addition, it is necessary to:

create control tapes in electronic form;
after the end of the cashier’s or seller’s work shift, form a Z-report.

These documents confirm the conduct of settlement operations and must be stored in accordance with the requirements established by law.

Control tapes must be stored for at least seven years

The State Tax Service explained that control tapes must be stored in the fiscal memory of the PPO throughout the entire service life of the registrar, as determined by the manufacturer.

At the same time, this period cannot be less than seven years.

An exception is provided for vending machines for the sale of goods or services.

What should be directly at the place of settlement

At the place where the PPO is used, the entrepreneur must ensure the storage of the registrar’s registration certificate or a copy of it, as well as the latest certificate of sealing.

In addition, if there is a corresponding obligation, documents confirming the accounting of inventories must be stored.

The tax office clarified that documents related to the registration and accounting of PPO are already kept by the regulatory authority. Therefore, it is sufficient to have copies of them directly at the place of settlement.

At the same time, the original certificate of sealing the PPO must be stored in the established manner.

Where are fiscal reporting documents stored

Fiscal reporting documents generated using the PPO are stored in the fiscal memory block of the registrar and/or on the server of the regulatory authority.

Requirements for conducting calculations and using registrars are established by the Law of Ukraine “On the Application of RRO in the Sphere of Trade, Public Catering and Services”.