New requirements for details on a fiscal receipt from a fiscal registrar: what will change from October 1?

Order No. 329 of the Ministry of Finance dated 08.06.2021 amended the Regulation on the form and content of settlement documents. Accordingly, by 1 October 2021 settlement transaction recorders had to be upgraded so that receipts could show the barcode value of the excise duty stamp on alcoholic drinks

What applied before 1 October?

Order No. 329 provided that until 1 October 2021 the requirements for the form and content of settlement documents as regards the digital value of the excise duty stamp barcode on alcoholic drinks did not apply to documents produced by recorders whose firmware versions were entered in the State Register of RROs before 01.07.2021.

Also, by 1 October 2021 recorders whose firmware versions are in the State Register of RROs had to be upgraded by their manufacturers (suppliers), where technically possible, so as to meet all the requirements for the form and content of settlement documents under Order No. 329.

What changed from 1 October?

Two details were added to the FKCh-1 fiscal receipt form from 1 October 2021:

• the digital value of the goods barcode (stated in the cases provided for by current law, and otherwise at the payer's discretion) (line 8);
• the digital value of the excise duty stamp barcode on alcoholic drinks (stated in the cases provided for by current law) (line 9).

These details are mandatory in the cases provided for by current law. Which cases these are was analysed here. The conclusion was that the new detail must be included in receipts only by businesses selling labelled alcoholic drinks. It does not concern any other businesses.

Labelling applies to all alcoholic drinks with an ethyl alcohol content above 8.5% by volume. Alcoholic drinks produced in Ukraine with an ethyl alcohol content up to 8.5% by volume are not labelled (clause 226.6 of the Tax Code).

Alcoholic drinks labelled with stamps of the previous type (without a barcode) are sold without showing the barcode, for as long as the drink remains fit for consumption (parts 4 and 6 of Article 11 of Law No. 481/95-VR).

What should be entered in line 9 when selling cocktails made with alcoholic drinks? Under clause 11 of Article 3 of the RRO Law, receipts from an RRO/PRRO accompanying the sale of excisable goods must name the specific unit of the excisable product, and must also state the UKTZED code, the price and the quantity, including the details of the excise duty stamp — either by manual entry (for recorders that cannot be upgraded or are used without a scanner) or by scanning the barcode of the excise duty stamp on alcoholic drinks.

So, when programming the alcoholic products used in cocktails, you should provide for entering or scanning the stamp so that its details appear in the settlement document when the bottle is opened — at the point of taking the first portion for a cocktail or for sale by the glass (the tax service knowledge base, subcategory 109.10, question "What information is stated in line 9 of a fiscal receipt when selling cocktails made with alcoholic drinks?", guidance in force from 01.10.2021).

More detail is available on the DEBET-KREDIT website.