The tax authorities have reminded businesses that starting from March 1, entities conducting payment operations are required to issue fiscal receipts in a new format. This includes a fiscal cash receipt for transactions involving the acceptance of funds for further transfer.
Additionally, the tax authorities have provided answers to common questions from businesses regarding the new rules for working with RROs (cash registers).
New fiscal receipts will include the following additional details:
Yes.
POS terminal card payments must be processed through an RRO/PRRO, as they constitute a payment transaction.
Online payments (e.g., via a website) must also be recorded through an RRO/PRRO, as they involve acquiring services where the buyer enters their card details to pay directly to the seller’s account.
The tax authorities also reminded that entrepreneurs of the 2nd and 3rd tax groups operating in markets must use RRO/PRRO to register payment transactions and issue fiscal receipts.
Exceptions apply only in cases where it is permitted to use RК (cashbooks) and KОRО (registers of settlement transactions).
If a business refuses to issue a fiscal receipt, the buyer can: