How to close the ECR shift if there is an air alarm?

01.05.2023 18:21

Використання РРО/ПРРО під час повітряної тривоги

The procedure for sellers to act in the event of force majeure, such as an air raid, emergency power outage or other independent circumstances, is not regulated by law. In particular, there is no provision for closing or suspending the operation of shops and retail chains during an air raid.

At the same time, Article 153 of the Labour Code of Ukraine exempts employees from performing their work duties in the event of force majeure.

What should shop assistants do when a force majeure event occurs at the end of the working day and it is impossible to generate a daily Z-report?

Legal aspects

The Law of Ukraine No. 265/95-ВР "On the Use of Payment Transaction Recorders in the Field of Trade, Catering and Services" regulates the work of entrepreneurs of all forms of ownership who carry out settlement transactions in cash and/or non-cash form.

✅ In particular, clause 9 of Article 3 of Law No. 265 establishes that business entities that carry out cash and/or non-cash settlement transactions using electronic means of payment, payment cheques, tokens, etc. when selling goods or providing services in the field of trade and catering are required to create daily fiscal reporting receipts in paper and/or electronic form by cash registers or software cash registers that record settlement transactions. Vending machines for the sale of goods and services are an exception.

In other words, sellers are required to generate fiscal reporting receipts on a daily basis using a cash register or a cash register software. A Z-report or reporting receipts is a final document of a cash register for a specified period of time (for example, for one day), which records all settlement transactions for the specified period. Reporting receipts are transmitted to the tax server, which can also be imported to a work computer using an accounting programme or printed.

What to do in case of an alarm or other force majeure?

If the seller is caught in an air raid or power outage at the end of the shift and is unable to create a daily Z-report, such fiscal reporting checks must be created no later than the next business day, before the start of settlement transactions at the cash register/presale transaction device. In addition, in the event of an air alert, employees must stop selling goods and leave the store.

Who is allowed not to use ECR/software cash register?

According to clause 296.10 of the Tax Code and Article 9 of Law 265 on cash registers, individual entrepreneurs of the 1st, 2nd and 3rd groups, regardless of the type of activity chosen, whose income for a calendar year does not exceed UAH 1,000,000, are exempt from using cash registers.
Entrepreneurs who are allowed to use settlement books and books of accounting for settlement transactions instead of cash registers/PTRs in accordance with Article 10 of Law 265 on cash registers.

For example, these may include:

Individual entrepreneurs who accept payments by bank transfer - provide the details of the individual entrepreneur for payment in the Iban format or receive payments to the foreign currency account of the individual entrepreneur via SWIFT transfers not settlement transactions.
PEs that make payments for services exclusively through remote banking systems and/or money transfer services in accordance with Article 9, paragraph 14 of Law 265.

All others, in accordance with the Law on Cash Registers, are required to register cash registers/PTRs at points of sale to make payments to customers in cash or through a bank terminal.

Torgsoft software, including the software ECR, is a tool for recording payment transactions that operates on the user's devices and offers flexible settings. According to clause 11.2 of the License Agreement, the software is provided "as is," and Torgsoft does not guarantee its compliance with user expectations, equivalents, or standards not specified in the official specification. Since there are more than 25 types of fiscal receipts in Ukraine depending on the industry and payment methods, it is recommended to obtain official clarifications from tax authorities regarding receipt compliance with legal requirements before using the software ECR. Detailed terms of use for the Torgsoft software ECR are available in the Regulatory Documents section.

Програма обліку товару для інтернет-магазинів, крамниць, торгових точок, складів та виробництва

Fiscalization ECR

Thank you for your feedback! It will be published after being reviewed by a moderator.

Last name and first name
Phone number
Other contact information
Database type
Do you need a call and consultation from a company employee? Yes No Choose one of the options
I agree with Torgsoft's Privacy Policy. Please review Torgsoft's Privacy Policy. If you agree, please confirm below.

Last name and first name

Phone number

Other contact information

Database type

Do you need a call and consultation from a company employee?

Yes

Choose one of the options

I agree with Torgsoft's Privacy Policy.

Please review Torgsoft's Privacy Policy. If you agree, please confirm below.