Should the barcode of the excise stamp on alcohol be displayed on a fiscal receipt? Do violators face a fine?
By Order of the Ministry of Finance of Ukraine dated 08.06.2021 No. 329 “On Approval of Amendments to the Regulation on the Form and Content of Settlement Documents/Electronic Settlement Documents” (hereinafter – Order No. 329), which entered into force on 01 July 2021, changes have been made to the form of the fiscal cash receipt for goods (services) and the fiscal cash receipt for the issuance of funds, and they have been supplemented with a new field – “digital value of the barcode of the excise tax stamp for alcoholic beverages,” which is specified in cases provided for by current legislation.
Also, the Order provides that:
- until 01 October 2021, the requirements for the form and content of settlement documents with respect to the digital value of the barcode of the excise tax stamp for alcoholic beverages will not apply to settlement documents generated by fiscal registrars (hereinafter – fiscal registrars), versions of whose internal software were included in the State Register of Fiscal Registrars before this Order entered into force;
- by 01 October 2021, fiscal registrars whose internal software versions are included in the State Register of Fiscal Registrars must, where technically feasible, be upgraded by their manufacturers (suppliers) in accordance with Article 12 of the Law of Ukraine “On the Use of Fiscal Registrars in Trade, Catering and Services” to enable compliance with all requirements for the form and content of settlement documents under Order No. 329.
At the same time, the current procedure for conducting settlements, as established by Article 3 of the Law of Ukraine “On the Use of Fiscal Registrars in Trade, Catering and Services” (hereinafter – Law No. 265), does not require business entities, when registering settlement transactions, to indicate in settlement documents the digital value of the barcode of the excise tax stamp for alcoholic beverages.
Thus, from 01 October 2021, the tax authorities will have no grounds for imposing penalty (financial) sanctions on such business entities for issuing a settlement document without indicating the digital value of the barcode of the excise tax stamp for alcoholic beverages.