How do I register a KORO?

According to the Law on Cash Registers, business entities may use a cash register book (hereinafter referred to as the "Cash Register") in case of failure or repair of a cash register or in case of a power outage for no more than seven days. If the entrepreneur has a backup cash register (duly registered in advance), it can be used instead of the ECR. Resolution No. 1336 of 23.08.2000 provides for the use of the RTS instead of the cash register by single tax payers conducting business in villages and towns, providing services and selling goods (except for excisable goods). We wrote more about this here.
Coronaviruses are divided into two types:

1. KORO on the cash register - can be used in case of a malfunction of the cash register or lack of electricity. A business entity registers it at its own discretion (it can operate without it). If the ECR is not registered, then in the event of a cash register failure, payments can only be made using a backup cash register.
   Please note! You can only use a cash register with a classic cash register. The legislation does not provide for the possibility of registering a cash register with a ECR.
2. KURO for a business unit - registered and maintained by those business entities that have the right not to use cash registers.

How do I register a KORO?

The procedure for registering a cash register is set out in Order No. 547 of 14.06.2016. The tax authorities can only register a KORO at the taxpayer's main place of registration. For income taxpayers with separate branches, it is possible to register a KORO at the place of registration of such a branch. An unlimited number of KOROs can be registered simultaneously.
The tax authorities register the KORO within two business days if there are no grounds for refusal.
A CIN is required before submitting for registration:

• lace up,
• number the sheets,
• establish the controls required by Order No. 485,
• on the cover page, fill in the name of the business unit, the number of sheets, the number of the installed control device, and the data on the cash register (if the cash register is registered on the cash register).

The KORO can be kept only in paper form.
The ECR for a cash register must be registered for each cash register separately. You cannot use one KORO for several cash registers.
If a business entity decides to use a cash register when registering a cash register, it must be submitted to the supervisory authority together with the documents for registering the cash register. In this case, the date of registration of the KORO will be the date of registration of the cash register.
When registering a cash register for the first time, information about the KORO is indicated in the application form No. 1-ECR. A separate application form No. 1-KORO must be submitted when registering the next KORO. Application No. 1-KORO can be submitted in electronic or paper form. After acceptance of the application, the KORO will be assigned a fiscal number. It must be written on the cover sheet along with the name of the tax office that registered the KORO.
To register a KORO for a business entity, you must submit it to the tax office at the main place of registration:

• an application in the form No. 1-KORO,
• KORO itself.

You can register several KOROs for one business unit at the same time.

When can the tax authorities refuse to register a KORO?

The tax authorities may refuse to register a CFC if:

• The ECR is registered on the cash register, but the cash register itself is not registered, or the registration of the cash register has been canceled,
• the documents are not submitted in full,
• the license for the right to conduct the relevant business activity was canceled,
• the documents are not submitted at the taxpayer's main place of registration,
• there is no information on the business entity in the Unified State Register,
• the address of the business entity to which the KORO is registered is not registered with the tax authorities,
• the business entity did not submit Form No. 20-OPP for the business unit for which it is registering the KORO.

In case of refusal to register the CRO, the business entity will receive a notification within two days from the date of submission of the registration application.
You can check whether your CFC is registered or not on the tax website.

an application in the form No. 1-CODE,