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Under the Law on RRO, there are a number of requirements that must be met by entities selling goods or services
According to the Supreme Court ruling of 05.12.2011, case No. 21-242a11, the lack of details on a cash receipt is not subject to a fine
Under the Law on RRO, there are a number of requirements that must be met by entities selling goods or services and carrying out cash register transactions in cashless or cash forms:
– payment transactions must be performed using RROs registered and sealed in a special manner, which have been switched to fiscal mode and print the documents necessary to confirm the transactions. These transactions must be conducted for the full amount of the goods or services;
– conducting payment transactions using RROs must occur in a mode that provides for the pre-programming of all prices, names and quantities of goods or services.
– the format of the payment documents themselves is established by the State Tax Service of Ukraine. The latter has set as a rule for the receipt form that if the address, the name of the business entity, or the scope of activity are missing, such a document will not be considered a settlement document.
However, the problem is that if the document confirming the execution of a payment transaction is not printed, financial sanctions are provided. Thus, the absence of requisites may be regarded as failure to print documents, which may lead to the aforementioned financial sanctions. However, the Supreme Court sided with the taxpayer when it ruled that the absence of a requisite does not equate to the absence of a payment document, and therefore applying financial sanctions in such a case is unlawful.