Registration of the cash register RRO/PRRO

Registrar of the cash register (in Ukraine "RRO" or "PRRO") - a device or software application that performs fiscal functions and is used to register cash transactions in case of

selling of goods,

cash currency trading,

registration of the number of sold goods or provided services,

cash payout and acceptance operations for further transfer.

Businesses can use PPO software as an alternative to RRO ones.

Software RRO or PRRO is a program installed on any gadget, which is used to perform cash operations.

Entrepreneurs who carry out below-mentioned activity must register RRO/PRRO:

retail sale in the field of trade, public catering and services, when accepting payments by cash and payment cards (for example, supermarkets, cafes, restaurants, etc.); 

trade in excisable goods, regardless of turnover;

acceptance of payments for further transfer, etc.

Our company is ready to provide RRO / PRRO registration services. 

Term of service provision: from 5 working days/

Required documents and information:

Extract from the USR;

Electronic key or electronic digital signature of the head;

A copy of the document on the right of ownership or the right to use the premises at the place of trade;

Copy of the document confirming the purchase or ownership or use (for RRO);

Copy of passport (form) (for RRO);

Copy of the agreement with service on maintenance and repair (for RRO);

Information about the client's activities.

Customer’s benefit:

Free consultation on related issues related to RRO / PRRO registration;

Integrated approach: our company also provides accounting services, trademark registration and related legal services (obtaining licenses, permits, drafting contracts, etc.);

Reducing the risk of receiving a fine from the supervisory authority;

Guaranteed result.

Additional legal services:

Obtaining a license to trade tobacco products - a mandatory permit for retail or trade of such goods;

Obtaining a license to trade alcohol - retail or trade of alcohol are the most popular licensing activities;

Obtaining a license for the right to produce, store and trade fuel - all entities that plan to carry out such activities must obtain a license;

Registration of a limited liability company or sole proprietorship - in order to legally carry out economic activity, it is necessary to register a business entity. The most popular forms of such activities are private individuals or limited liability companies;

Change of NACE - when expanding or changing the company's activities it is necessary to register a change the NACE;

Accounting services - accounting and tax reporting by our specialists will help to avoid problems with regulatory authorities.

Legal aspects:

According to the Law "On the use of registrars of settlement operations in the field of trade, catering and services" (hereinafter the Law "On RRO"), the cash operation is

1) receipt from the buyer at the place of sale of goods (services):

cash,

payment cards or checks,

tokens, etc.

2) issuance of cash for the goods returned by the buyer (unprovided service).

In case of application of the bank payment system for payment in the non-cash form of goods (services) or its (its) return, it is necessary to draw up settlement documents for the transfer of funds.

Entities in the field of trade, catering and services that carry out transactions that fall under the criteria of settlement, are required to register RRO or PRRO. At the same time, the law stipulates that only PPO may be used in the trade of fuel.

Articles 9 and 10 of the Law on RRO establish a list of business entities to which RRO may not be applied. At the same time to understand Art. 10 of the above law it is needed to read the Resolution of the Cabinet of Ministers of August 23, 2000, N 1336. The Resolution lists the activities for which RRO should not be applied and sets limits for such activities, exceeding which, to need to register RRO. For example, a limit of UAH 500,000 has been set for retail trade in markets and fairs.   

Additionally, paragraph 296.10 of the Tax Code of Ukraine stipulates that RRO and/or PRRO are not applied by single taxpayers of the first group. 

Registration of RRO is carried out through an electronic office in the tax office at the place of registration of LLC or sole proprietorship. Prior to that, the №20-OPP notice must be submitted at the location of the business unit.

Responsibility

Sanctions for violations of legislation in the field of RRO / PRRO are provided by Section V of the Law "On RRO", Art. 155 ^-1 and 163 ^-15 of the Code of Ukraine on Administrative Offenses.

For example, a fine is imposed in the following cases:

-        settlements with RRO / PRRO for incomplete amount;

-        non-use of RRO / PRRO, when required;

-        non-issuance of a check confirming the settlement operation, etc.

Frequently asked questions

Is RRO / PRRO applied if the transaction is made through a self-service bank terminal?

If the buyer transfers money through the bank's cash desk or bank terminal without using a card, then RRO is not required.

Do I need to make payments through PPO when paying via Portmone, iPay, EasyPay?

If the entrepreneur has entered into an Internet acquiring agreement (it provides the opportunity to accept payments by bank cards and other means of payment on its website), then in this case you need an RRO.

If a private individual is engaged in retail trade in the market, is it needed to use a cash register?

No, it is not necessary, but the annual limit of UAH 500,000 should not be exceeded. In this case, the calculations are made using the ORO Book.

Is it necessary to re-register the RRO / PRRO in the tax office when changing the location of the enterprise?

No need, as it does the tax itself. At the same time, such a re-registration is required when changing the place of trade. However, the registration certificate remains valid.

OGP - LAWYERS & ACCOUNTANTS Subscribe and ask your questions on our Facebook page

5 1 1 1 1 1 1 1 1 1 1 Rating 5.00