Responsibility for the absence of excise duty in the receipt

According to Article 3 of the Law of Ukraine No. 265/95-VR dated July 6, 1995, business entities that make cash or non-cash payments are obliged to conduct transactions through registered RROs or PRROs, creating settlement documents confirming the transaction. This applies not only to the sale of goods in a store or cafe, but also to online orders.

Also, individual entrepreneurs who are single tax payers may indicate the name of the goods or services in the settlement document, which reflects their consumer characteristics and belonging to the product group. All settlement documents must meet the requirements specified by the Regulation of the Ministry of Finance.

The fiscal receipt must contain mandatory details, including: the name and address of the business entity, the name of the goods or services, their cost, the VAT rate, the product code according to the UKT ZEA (if necessary), as well as the amounts of VAT and excise tax. For entrepreneurs selling excisable goods, the receipt must also include information about the excise tax, its rate and amount.

If a check is missing at least one mandatory detail, or it does not meet the requirements, such a check is not considered valid.

According to Clause 1, Article 17 of Law No. 265, entrepreneurs who violate the requirements for settlement transactions may receive financial penalties:

1. If during the inspection it is discovered that a check has not been issued or that a PPO/PRPO has not been issued, the fine is:

2. 100% of the sale amount (first violation).

3. 150% of the sales amount (repeated violation).

4. From August 1, 2023 to July 31, 2025, but no later than the date of termination or cancellation of martial law in the territory of Ukraine, fines for violations for individuals - entrepreneurs who are single tax payers and not registered as VAT payers, engaged in the sale of goods (services) (except for excisable goods, technically complex household goods subject to warranty repair, medicines, medical products, jewelry and household products made of precious metals, precious stones, precious stones of organic formation and semi-precious stones) are as follows:

5. 25% of the cost of goods/services (first case).

6. 50% of the cost of goods/services (repeated violation).