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Order of the Ministry of Finance of Ukraine dated January 21, 2016 No 13, Parts IV and V

«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, Part IV and V.

Part IV. Payment receipt

1. Payment receipt is a payment document, in the form of the printed blank. Certain requisites of the mentioned blank shall be filled in by hand or sealed during the registration of payment transactions for goods (services) or in the case of goods return, service recompensating, acceptance of valuables in pawn and in other cases. The form of the payment receipt No RK-1 is attached in the Appendix 3 of this Regulation.

2. The payment receipt comprises two parts, namely a counterfoil and payment receipt, payer’s copy.

3. The payment receipt, payer’s copy shall contain the following mandatory requisites:

- inscription «РОЗРАХУНКОВА КВИТАНЦІЯ/PAYMENT RECEIPT», series (four letters) and number (six numerical symbols), which are indicated during the blank printing;

- name of an economic entity;

- 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 a payer of a value-added tax; big letters «ІД/ID» shall precede the mentioned number;

- individual number of the 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; the letters «ПН/TN» shall precede the mentioned number; the tax number or passport serial number may not be entered (for the individuals who have passport stamp entitling to perform any transaction applying the passport serial number) if the payment receipt comprises the tax number;

- name of certain requisites concerning information on the goods (services), namely: inscription «Назва товару (послуги)/Name of the item of goods (service)», «Вартість о. в./Cost per unit» «ПДВ (%)/VAT (%)», «Акцизний податок/Excise tax», «Вартість/Cost»;

- lines for entering information on the item of goods (service) or payment transaction, namely: the name of goods (service, name of payment transaction), cost of goods per unit (amount of money for one payment transaction), excise rate, rate of the value-added tax in per cent, cost of goods (amount of money for the performed payment transactions);

- inscription «Сума розрахунку (грн, коп.)/Payment amount (UAH, cop.)» and total cost of all goods (services) which are defrayed under the payment receipt (total amount of the granted money);

- inscription «Розрахунок провів/Payment is made by», line for the signature of the individual who makes the payment;

- settlement date (day, month, year).

4. Counterfoil of the payment receipt shall comprise the following mandatory requisites:

- series and number which are indicated during the blank printing and coincide with the series and number of the payment receipt, payer’s copy;

- inscription «Сума розрахунку (грн, коп.), всього/Total payment amount (UAH, cop.)» and the total amount of money that is received for goods or services (granted to the buyer);

- inscription «у тому числі за ставками ПДВ ___ %/including VAT rate___ %», the amount of money which is received for the goods or services, the purchase of which is liable to the value-added tax with the rate of ___ %, with the excise rate ___, the amount of money which is received for the goods or services and which is taxed by the excise rate ___, or the amount of money granted to the purchaser if this amount reduce tax payer obligations concerning the added-value tax;

- lines for entering information on the goods (services) or the goods name (including additional indication of fuel grade) and price in the case of retail sale of excisable goods;

- settlement date (day, month, year).

5. In addition to the series and number the other requisites may be typographically indicated during the forming of the payment receipt blank.

Part V. The simplified payment receipt

1. The simplified payment receipt is a payment document in the form of a printed blank. Certain requisites of the mentioned blank shall be filled in by hand or sealed during the registration of payment transactions, if in accordance with the current legislation the payment is performed without payment transactions registers:

- for the goods or services (except for retail sale of excisable goods) unless the total cost of payment exceeds 10 UAH;

- in the case of durable tickets (for ten days and longer term) sale, which allow to use municipal and commuter transport and if such tickets are strict accounting documents;

- in the case of granting money while performing collection of recyclable materials from the residents (except for metal junk).

The form No RK-2 of the simplified payment receipt is attached in the Appendix 4 of this Regulation.

2. The simplified payment receipt comprises two parts, namely the counterfoil and payment receipt, payer’s copy.

3. The payment receipt, payer’s copy of the simplified payment receipt shall contain the following mandatory requisites:

- series (four letters) and number (six numerical symbols), which are indicated during the blank printing;

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

- inscription «Всього/Total» and total cost of all goods (services) which are defrayed under the payment receipt (total amount of granted money).

4. The counterfoil of the payment receipt shall comprise the following mandatory requisites:

- series (four letters) and number (six numerical symbols), which are indicated during the printing of the receipt blank and coincide with the series and number of the payment receipt, payer’s copy;

- inscription «Всього/Total» and total value of all goods (services) which are under the payment receipt (total amount of granted money).

5. In addition to the series and number the other requisites may be indicated by typographic method during the forming of the blank of the simplified payment receipt.