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Order of the Ministry of Finance of Ukraine dated January 21, 2016 No 13, Part II. Fiscal cash voucher on goods (services), Items 2 and 6

«Regulation on the Form and Content of the Accounting Documents, the Procedure of Reporting about the Use of Payment Transactions Recorder Books (Account Books) Report of the Usage of the Recorder Books of Payment Transactions (Account Books) of the Form No ZVR-1» approved by the Order of the Ministry of Finance of Ukraine dated January 21, 2016 No 13,

II. Fiscal cash voucher on goods (services)

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2. The cash voucher shall contain the following mandatory requisites:

- name of an economic unit;

- address of the economic unit;

- individual number of a value-added tax payer which shall be granted in accordance with the Tax Code, if the economic entity is registered as the payer of the value-added tax; letters «ПН/TN» (tax number) shall precede the mentioned number;

- tax number or passport serial number (for individuals who have a passport stamp entitling to perform any transaction applying the passport serial number), if the economic entity is not the payer of the value-added tax; big letters «ІД/ID» (identification data) shall precede the mentioned number;

- amount and cost of the purchased goods (provided services), if the amount of purchased goods (scope of services) is not equal to the unit of measure;

- cost of goods (services) per unit;

- goods (services) name;

- letter designation of the value-added tax rate shall be allocated to the right of the printed cost of goods (services) (for the economic entity, which is registered as the payer of the value-added tax);

- indication of payment form (cash, e-money, credit, etc.) and amount of money for this form of payment;

- total cost of the purchased goods (provided services) within the limits of the voucher; the word «СУМА/AMOUNT» or «УСЬОГО/TOTAL» shall precede the mentioned cost;

- letter designation of the value-added tax rate, value-added tax rate in per cent, total amount of the value-added tax for all goods (services) indicated in the voucher, shall be entered in a separate line, if the economic entity is registered as the payer of the value-added tax»; the mentioned line shall begin with big letters “ПДВ/VAT”;

- rate of excise tax, the total amount of such tax for all goods (services) indicated  in the voucher, shall be entered in a separate line if the economic entity of retail trade, which is the excise tax payer and sales excise goods (commercial entities which are payers of another tax except for the value-added tax). The name of the tax shall be entered in the requisite «Акцизний податок/Excise tax» in accordance with the Tax Code. Clipping of the foregoing name may be applied, if it is appropriate;

- serial number of cash voucher, date (day, month, year) and time (hour, minute) of the payment transaction performance;

- fiscal number of the payment transaction register; big letters «ФН/FN» shall precede the foregoing numder;

- inscription «ФІСКАЛЬНИЙ ЧЕК/FISCAL CASH VOUCHER» and the manufacturer’s name or logo.

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6. The cash voucher shall additionally comprise the following mandatory requisites, if the payment terminal, which is connected or co-located with the payment transaction register, is applied during the payment transaction involving e-currency instrument (payment card):

- identifier of an acquirer and seller or other requisites which allow to identify them;

- identifier of a payment machine;

- amount of the factor's commission (upon the existence);

- type of transaction;

- requisites of e-currency instrument (payment card) (which are admissible by the rules of payment system security); big letters «ЕПЗ/ECI» (e-currency instrument) shall precede the mentioned requisite;

- inscription «Код авт./Code auth.» and authorization code or another code which may identify the transaction in the payment system except for cases when the rules on payments in payment system provide for the preparation of the payment documents with applying of e-currency instruments (payment cards) without authorization procedure;

- signature of a cashier and owner of the e-currency instrument (payment card) (if this is provided by the rules of payment system); the printed inscription «Касир/Cashier» and «Держатель ЕПЗ/Holder of ECI» shall precede the mentioned signatures in separate lines.