How to work with cash registers without power and communication

Due to the constant power outages across Ukraine and lack of internet, entrepreneurs have faced difficulties using electronic cash registers (ECR) and software-based electronic cash registers (ECR software).

The State Tax Service has explained how businesses should act in such situations.

ECR usage procedure when there is no power

After the power is restored, all transactions must be processed through the ECR, according to the action algorithm in Order No. 547 by the Ministry of Finance of Ukraine.

This does not apply to entrepreneurs who use software-based ECR.

How to sell using ECR software if there is no internet or connection with the tax server?

If there is no connection between the ECR software and the tax server, sales can be made offline, but no more than 36 hours in one continuous session and no more than 168 hours per month for one entrepreneur.

When selling fiscal goods offline, you should still print receipts: these will be electronic receipts assigned numbers from the fiscal number range on the tax server.

Working with ECR software offline during the war

During the martial law period, it is allowed to sell using ECR software offline and use offline fiscal receipt numbers, even with extended time limits. This is stated in Section 13 of the Law of Ukraine No. 2120-IX from 15.03.2022.

Within one hour of restoring the connection, entrepreneurs must send offline receipts from the ECR to the tax server. Then, they need to generate a Z-report for the day when such fiscal documents were created.

According to Ministry of Finance Order No. 1057, Section 3.1.2, the ECR should have the functionality:

• accumulating control and reporting information when it is impossible to transmit it due to lack of connection with the tax server,

• automatically transmitting the accumulated information to the tax server after the connection is restored.

Once the connection is restored and connected to the tax server, the Torgsoft software ECR will automatically synchronize the fiscal offline sales.

What happens if offline receipts are not sent to the tax office?

In other words, if the tax server does not receive the reporting information from the ECR within 72 hours after the Z-report, it will be blocked. However, as soon as the connection is restored, the ECR will automatically send the accumulated information to the server and will be unblocked.

Fines for ECR use during the war

Paragraph 112.8.9 of Article 112 of the Tax Code of Ukraine defines force majeure as circumstances beyond control that exempt taxpayers from financial liability for tax violations.

Thus, regulatory authorities still have the right to conduct business inspections, both during the martial law period and after its termination.

During the actual inspections, local tax authorities will consider force majeure situations that prevent entrepreneurs from conducting settlement operations via the ECR. Therefore — no fines are currently foreseen for not using the ECR due to lack of power and internet.

However, in the case of violations of Law No. 265, the tax service may impose fines after the termination or cancellation of martial law.

Let us remind you that until January 1, 2022, all entrepreneurs were required to install and use the ECR. This requirement has not been canceled due to martial law.