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There is talk that from October 1, shops and restaurants are obliged to scan or manually enter the barcode of the excise stamp before selling alcoholic beverages for it to be displayed in the settlement document. However, the European Business Association received information from the Ministry of Finance of Ukraine and the State Tax Service that such a requirement has not yet become mandatory.<\/p>\n
Indeed, Order \u2116329 of the Ministry of Finance “On approval of Amendments to the Regulations on the form and content of payment documents \/ electronic payment documents” provides that from October 1 the fiscal check must bear details of excise tax barcode for alcoholic beverages in cases indicated in the current legislation. However, Order \u2116329 does not specify what exactly these cases are. To date, the current legislation also does not have a definition of such cases, which was confirmed to us by the relevant government authorities. Therefore, such an obligation cannot be imposed at present. And no penalties can be applied in this regard.<\/p>\n
The State Tax Service also confirmed to us that from October 1, the tax authorities will not have grounds to apply penalties (financial) sanctions for the issuance of a settlement document without specifying the barcode of the excise stamp on alcoholic beverages. At the same time, draft Law \u21165600, which is currently being revised by the relevant Verkhovna Rada Committee for the second reading, proposes to amend Law \u2116265 and provide that when selling alcoholic beverages, businesses will be obliged to conduct settlement operations through RSO with the indication of the excise tax stamp.<\/p>\n
The date of entry into force of such an obligation and sanctions for its violation will be known upon the adoption of draft law \u21165600.<\/p>\n
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