Settlement Book and Settlement Operations Record Book: When They Are Required, How to Register and Use Them

A Ukrainian retailer may process payments using a registered settlement book (RK) in cases specified by law: temporarily while a hardware settlement transaction registrar (RRO) is malfunctioning or during a power outage, and for certain business activities listed by the government. A registered settlement operations record book (KORO) is used together with the RK. To prepare for disruptions, an entrepreneur must register these documents or a backup RRO in advance; if no lawful way to document a transaction is available, payments for those transactions must stop.

A software settlement transaction registrar (PRRO) follows a separate procedure: when disconnected from the fiscal server, it may generate electronic receipts offline using fiscal numbers obtained in advance. A paper RK does not automatically replace a faulty or unavailable PRRO. Before choosing how to operate, check the legal basis, registered documents and equipment. Once the cash register is back in service, transfer the totals correctly to avoid counting the same revenue twice.

What are the RK and KORO, and what do they document?

Under Article 2 of Ukrainian Law No. 265/95-VR, an RK is a properly bound and stitched book registered with the supervisory authority. It contains numbered settlement receipts, which the seller issues to customers in cases provided by law. A KORO contains daily reports compiled from settlement documents and records the movement of funds, goods and services.

An RK receipt documents a specific transaction with a customer. The KORO summarizes the relevant transactions. These documents have their own purposes and recordkeeping rules: an entry in an income ledger, a cash book, a delivery note or an informal goods receipt does not meet the requirements for a registered RK.

An individual's status as an entrepreneur (FOP), their single tax group, and registration as a value-added tax (VAT) payer do not by themselves determine whether they may use an RK. In particular, there is no general exception to the RK and KORO rules for a group 3 FOP who pays VAT simply because they keep tax records of income and expenses.

How to determine whether your store needs a settlement book

First, determine which of the three legal cases applies to your business. This determines whether you need the books at all and what they must be registered for.

Article 9 provides exemptions, among other cases, for FOPs who are single tax payers as defined by the Tax Code of Ukraine, the sale of certain goods from tanks, barrels and cans, and some other transactions. For example, paragraph 11 covers the sale of water, milk, kvass, oil and live fish from the containers listed there. This rule cannot be extended to all sales of drinks or food products.

A separate exemption for payments for services made exclusively through remote banking systems and/or money transfer services is established by paragraph 14 of Article 9. It does not provide a general exemption for an online store selling goods. In practice, an entrepreneur should record the specific article and paragraph that form the legal basis for their payment method, and check that basis if the product range or sales format changes.

When you may use an RK instead of an RRO on an ongoing basis

Resolution No. 1336 of the Cabinet of Ministers of Ukraine dated 23 August 2000 allows the use of an RK and KORO for specific business formats and conditions. Retail sellers may most often qualify under the following provisions:

Resolution No. 1336 does not apply to business entities engaged in retail trade in excise goods. This general restriction is established by paragraph 2-1 of the resolution.

For village and settlement retail under item 1, also check three additional conditions. This item does not apply if excise goods are sold in the same retail premises, if the FOP also conducts distance selling, including online sales, or if the relevant local council has decided that an RRO or PRRO must be used for this activity.

Calculate the limit using the unit specified in the resolution. If the limit applies per business entity, opening a second sales location does not create a separate second limit. As a practical measure, monitor the annual transaction volume against the relevant limit each month and prepare to switch to an RRO or PRRO before exceeding it. Under paragraph 2 of the annex to Resolution No. 121 of the Cabinet of Ministers of Ukraine dated 7 February 2001, the transition period for using an RRO is one month from the date the maximum annual transaction volume is exceeded. You must register the appropriate registrar and start processing transactions through it before that period ends.

For some other business activities, the list sets no maximum annual volume but still requires the activity itself to qualify. For example, item 19 covers the collection of recyclable materials and scrap metal from the public. The resolution does not allow the use of an RK for all food retail or all tourist services.

How to prepare your store for an RRO failure or power outage

Under Article 5 of Law No. 265/95-VR, while a faulty RRO is under repair, you may process payments using a KORO and RK or a backup RRO. For a temporary power outage, the law sets a limit of no more than seven working days. This limit should not be treated as a universal seven calendar days for every use of an RK.

The service center (ЦСО, Ukrainian abbreviation for service center) also has obligations during repairs. Article 14 of the Law requires it to restore the RRO's operation within seven working days. If the service center does not provide warranty repair, it must put a properly registered backup RRO, registered to the seller, into operation no later than the seventh working day after accepting the device for repair.

1. Choose your procedure in advance. To work with paper receipts, register a KORO for the specific RRO and an RK. Alternatively, prepare a registered backup RRO.
2. Check the backup device. Its registration certificate must list the business locations where it may be used. A borrowed, unregistered device does not meet this requirement.
3. Document the decision to stop transactions if you are not using books. Procedure No. 547 provides for the entrepreneur's own administrative document and notification of the chosen mode when registering an RRO. If you choose this option, stop processing payments until operation is restored or a backup RRO is properly connected.
4. Prepare the cashier. They must have access to the registered books, a pen with dark ink, and clear instructions for completing receipts and the KORO.

If the device has already stopped working and there are no registered books or available backup RRO, stop settlement transactions. Filing an application to register an RK after the breakdown does not authorize the cashier to issue unregistered receipts.

The seller must notify the service center in any form about an RRO malfunction or damage to control devices during the working day when the problem is found. The supervisory authority at the seller's tax registration location must be notified within two working days after the day the problem is found. The notice may be submitted in writing or electronically; it is practical to keep confirmation that it was sent.

How to register a KORO and settlement book

The procedure is set out in a separate Procedure for Registering and Keeping Settlement Books and Settlement Operations Record Books, approved by Order No. 547 of the Ministry of Finance of Ukraine dated 14 June 2016 and registered under No. 920/29050. A KORO is generally registered with the supervisory authority at the seller's primary tax registration location. An RK is registered at the location where the corresponding KORO is registered.

1. Choose the right KORO and prepare the books

To temporarily replace a hardware cash register, you need a KORO for an RRO under Appendix 1 to the Procedure. For an activity without a registrar under Resolution No. 1336, you need a KORO for a business location under Appendix 2. The KORO must be stitched and sequentially numbered, and must have a control device that prevents pages from being removed without breaking its integrity.

The KORO title page must show the seller's details, the number of sheets and the control device number. A KORO for an RRO must also include the device's model, serial and fiscal numbers, and software version.

An RK must contain blocks of sequentially numbered receipts and a registration page in the form set out in Appendix 6 to the Procedure. The manufacturer must bind it mechanically so that the stubs cannot be removed without breaking the control device. The book must have a control device, and receipt series and numbers of the same type must not be duplicated for that seller within the prescribed number of digits. Before registration, the entrepreneur enters their business name and tax number on the registration page.

A downloaded receipt template is not a registered RK. To use the book, you must meet the requirements for producing the forms, binding, numbering, control device and registration.

2. File an application under the relevant procedure

• For the first and subsequent KOROs for a business location, submit application Form No. 1-KORO from Appendix 3 to the Procedure and the prepared KORO.
• The first KORO for an RRO is registered at the same time as the RRO itself. The basis for registering a second or subsequent KORO for an RRO is application No. 1-KORO.
• The first RK is registered at the same time as a KORO for an RRO or business location. A registration application is required for the second and subsequent RKs.

The application may be filed by the head of the business, the FOP or a representative with documents proving their identity and authority. Electronic filing must meet the requirements for electronic identification and documents. The Procedure expressly allows electronic filing of applications for a KORO for an RRO; this does not remove the requirements for the paper books themselves.

Complete every section of the registration application. Check that the seller, business location, relevant KORO, RRO and books match their supporting documents. Form No. 1-RRO is for registering a hardware registrar; it is not a universal attachment to every subsequent RK application.

3. Complete the paperwork after registration

If there are no grounds for refusal, the supervisory authority registers the KORO and RK no later than two working days after receiving the application. The first KORO for an RRO has the same registration date as that RRO, and the first RK has the registration date of the KORO.

After registering a KORO for an RRO, the entrepreneur enters the KORO's fiscal number and the name of the supervisory authority that registered it on its title page.

After registering an RK, the entrepreneur enters its number, registration date, the name of the supervisory authority, the series and number of the first form, the number of forms and the control device number. The RK is then considered registered. Before use, complete the seller details required on all receipts.

There is no limit on the number of books that may be registered at one time. As a practical measure, prepare the next RK before the current one runs out, so the cashier does not run out of registered forms in the middle of a working day.

What to check if the tax authority refuses registration

Grounds for refusal are listed in paragraph 9 of Chapter 1, Section II of the Procedure. They include incomplete documents, lack of proper tax registration, missing seller information in the Unified State Register of Legal Entities, Individual Entrepreneurs and Public Organizations, an unreported or closed business location, and information that the relevant license has been revoked. The absence or cancellation of an RRO registration is a ground for refusing only books registered for an RRO.

Therefore, the absence of a hardware RRO is not a universal ground for refusing a KORO for a business location that lawfully operates under Resolution No. 1336. A refusal notice must state the grounds, so you can identify which information or documents need correction.

How a cashier completes RK-1 receipts

The form and required details for a settlement receipt No. RK-1 are set out in Section IV of the Regulation on the Form and Content of Settlement Documents/Electronic Settlement Documents, approved by Order No. 13 of the Ministry of Finance of Ukraine dated 21 January 2016. The form is printed. It has a stub that remains in the book and a detachable part for the customer.

1. Enter the start date of use on the RK registration page.
2. Use a separate RK at each payment location, registered to the relevant KORO. Use books in sequential order by serial number, until all receipts in each are used. If one KORO covers several payment locations, follow this sequence separately at each location.
3. For each transaction, complete the stub first, then the detachable part. An exception to this order applies to receipts with a price printed or stamped in advance.
4. Enter the same full transaction amount in both parts. Write with a ballpoint pen using dark ink.
5. Detach the customer copy along the perforation and give it to the customer no later than the end of the transaction.

The detachable part of RK-1 includes the heading “РОЗРАХУНКОВА КВИТАНЦІЯ” (Ukrainian for “SETTLEMENT RECEIPT”), a four-letter printed series and a six-digit number, the seller's name and tax identification details. For a non-VAT payer, use the “ІД” (“ID”) field; for a VAT payer, use “ПН” (“PN”) with the VAT payer's individual tax number. If that number is available, the Regulation allows the general tax number to be omitted.

The form also has fields for the goods or disbursement transaction, unit price, applicable tax rates, the value of the goods, total amount and transaction currency, date and signature of the person who processed the transaction. Certain goods require additional details, including excise stamp details where required by law. The stub must show the same series and number, full amount, currency, date and applicable tax rate information.

When selling alcoholic beverages and tobacco products, the cashier must enter the product names, prices, rate and amount of excise or other applicable tax on both the stub and detachable part. For excise goods, the stub must also show the product name, and for fuel, its grade; excise stamp details must be recorded where required by law.

Paragraph 5 of Chapter 2, Section III of Procedure No. 547 separately governs additional itemization at a customer's request. For everyday operations, it is practical to complete RK-1 with the product name, price, applicable rates, date and signature as shown on the form. This makes it easier to verify a purchase, process a return and calculate totals later.

A payer of VAT, excise or another applicable tax records on the stub the transaction amounts subject to those taxes. The sales amount taxed at a particular rate and the amount of the tax itself are different figures. The cashier must distinguish between them to complete the KORO correctly and enter the totals through the restored RRO.

Illustrative example: sale and discount

A customer buys two items at UAH 120 each. The total price is 2 × 120 = UAH 240. The seller gives a UAH 20 discount, so the full transaction amount is UAH 220. The cashier enters UAH 220 on both the stub and the detachable part. At the seller's discretion, the total discount may be shown in both parts in parentheses next to the amount, marked “зн” (Ukrainian abbreviation for “discount”).

How to record cash movements and returns

Cash present at the payment location at the start of the day, added during the day, or left there when the RRO fails or the power goes out is recorded on the stub with the notation “Службове внесення” (Ukrainian for “cash received for business purposes”). Cash removed during the day is recorded on the stub with the notation “Службова видача” (Ukrainian for “cash issued for business purposes”). Keep these amounts separate from customer payments.

When refunding a customer, enter the amount with a “−” sign on both the stub and detachable part. If the refund exceeds UAH 100, the financially responsible person or cashier must draw up a cash disbursement report. The report must include the customer's identity document details, information about the goods or service, the refund amount and the number of the receipt confirming the purchase. Send the report to the accounting department or, if there is none, attach it to the last page of the relevant KORO.

What to do with an incorrect receipt

It is prohibited to correct entries on a receipt, reuse it, remove stubs or break the book's binding. If the cashier makes a mistake or damages a form, they write “Анульовано” (Ukrainian for “Voided”) on both the stub and detachable part and certify it with their signature. They then use the next receipt for the correct transaction.

When you may use the simplified RK-2 receipt

Under Section V of Regulation No. 13, Form No. RK-2 may be used if the seller already has a lawful basis to process the relevant transactions without an RRO:

• for goods or services when the total transaction amount does not exceed UAH 10, except for retail sales of excise goods;
• for selling long-term tickets valid for a ten-day period or longer for travel on urban or suburban passenger transport, if the tickets are documents subject to strict accounting;
• for paying funds for recyclable materials collected from the public, except scrap metal.

For the first case, compare UAH 10 with the full transaction amount. Example: buying two items at UAH 8 each totals UAH 16, so this provision does not allow the transaction to be documented with a single RK-2. Selling low-priced items does not exempt a store from using an RRO.

RK-2 also has a stub and detachable part with the same printed series, number and total amount. Before using the book, complete the tax number or passport details field on all simplified receipts. For a non-VAT payer, enter “ІД” (“ID”) before these details on the detachable part. Passport details may be used instead of a tax number by individuals who refused a taxpayer registration number for religious reasons, officially notified the supervisory authority and have the corresponding mark in their passport. Register the book of simplified receipts under the prescribed procedure; its registration number also contains the letter “с” (Cyrillic letter).

How to keep the KORO while using receipts

Before using the KORO, enter the date on its title page. Write with a ballpoint pen using dark ink. Use the KORO only at the specified business location or with the RRO for which it was registered. The current KORO for a business location must be kept at that location or payment point; a KORO for an RRO must be kept at the payment point where the relevant device is installed.

KORO for a business location

Before starting to use an RK, and immediately after finishing its use within the day or shift, the cashier records the details of the settlement receipts. Each day, the cashier records cash movements and transaction amounts, showing separately the money received from and paid to customers.

If one KORO covers several payment locations, keep separate records for each location. If several RKs are used at one location during the day, also record their information separately by book. This makes it possible to match the daily total to the specific receipt stubs.

KORO for a hardware RRO

During an RRO malfunction or power outage, record receipts in Section 2 of the KORO. Complete columns 1–5 before starting to use the RK, and columns 6–8 before resuming transactions through the RRO after power is restored or the repaired device is installed.

If the period of RK use covers several working days, make a separate entry for each day. Complete columns 1 and 2 only on the first day of this period, and column 8 only on the last day. Complete Section 1 each day on the basis of the receipts; for the first day, include the relevant control tape figures from the start of the day until the malfunction or outage.

The person who made an incorrect KORO entry, or their replacement, must correct it. The responsible person or FOP certifies the correction with a signature. Cross out a damaged page or one with more than five corrections diagonally on both sides, write “Анульовано” (Ukrainian for “Voided”), and add the date and signature. Transfer the information to a new page and note its number on the voided page.

How to resume RRO operations without counting revenue twice

Paragraph 10 of Section III of the Procedure for Registering and Using RROs, approved by Order No. 547, sets out what to do after power is restored or a repaired or backup device is installed.

1. Calculate the transactions processed using the RK separately for each VAT, excise or other tax or fee rate.
2. Enter these amounts through the RRO. If its working memory was reset, also restore the relevant amounts for the period before the malfunction or outage using the control tape.
3. Generate a fiscal reporting receipt, known as a Z-report.
4. If necessary, register “Службове внесення” (Ukrainian for “cash received for business purposes”) for the cash actually held at the payment location.
5. In the KORO entry for the reporting receipt generated after restoration, indicate the earlier dates whose figures were totaled in it.

Example: before the outage, the RRO registered UAH 3,000 in sales. During the outage, the cashier recorded UAH 1,200 in sales through the RK. If the working memory was preserved, enter the RK sales of UAH 1,200 through the RRO after service is restored. Total sales for the two periods are UAH 4,200. Do not re-enter the preserved UAH 3,000 as new sales.

As a practical accounting measure, prepare a reconciliation showing the amount from the receipts, the relevant dates and the number of the restoration Z-report. Transferring UAH 1,200 from the RK to the RRO records sales that have already taken place, so match this amount to the original transactions in the revenue records to avoid adding it twice.

What to do if the PRRO fails or there is no internet

First identify the cause. A PRRO malfunction and a loss of connection to the fiscal server have different consequences. Do not process payments through a faulty PRRO. If the software is working but the server is unavailable, the legally provided offline mode may be used.

Under Article 5 of Law No. 265/95-VR, the ordinary offline limits are 36 consecutive hours and 168 hours during a calendar month. Paragraph 13 of Section II of this Law allows these limits to be exceeded while martial law, a state of emergency or force majeure circumstances apply. This special provision concerns the time limits: a range of fiscal numbers obtained from the tax authority remains mandatory.

To operate offline, the PRRO must have unused numbers from such a range and generate compliant electronic documents. A receipt must indicate the operating mode and include a control number generated offline. The procedure requires notification using Form No. 4-PRRO at the start and end of this mode.

If a shift must be closed while operating offline, the cashier generates a fiscal reporting receipt after the last settlement document of that shift and before opening the next one. The PRRO assigns fiscal numbers to the documents from the allocated range. Losing the connection does not remove the obligation to close the shift and generate a reporting receipt.

Once the connection is restored, the PRRO resumes exchanging data with the server. The package of documents must be sent within one hour of reconnection; settlement documents must be sent before the relevant daily electronic fiscal report or reporting receipt is submitted. The data remains stored on the PRRO until delivery is confirmed.

If the seller opted out of offline operation when registering the PRRO or later, has no unused range, or the device cannot operate without power, they cannot switch to a paper RK on their own. If there is no separate legal basis for using an RK, stop processing payments or use a properly registered backup RRO.

If a PRRO malfunctions, the entrepreneur must send Form No. 2-PRRO to the supervisory authority, the PRRO manufacturer and/or a service center, if applicable, during the day the malfunction is detected. Once repaired, file an application marked “Відновлення роботи” (Ukrainian for “Resumption of operation”). If the application is not received within one month, the register will be updated to cancel the PRRO registration. These rules are established by paragraph 12 of Section II and Section V of the Procedure for Registering, Maintaining the Register of, and Using PRROs.

When to file ZVR-1 and the statement on used RKs

The Reporting Procedure, approved by Order No. 13 of the Ministry of Finance of Ukraine dated 21 January 2016 and registered under No. 221/28351, requires a report on Form No. ZVR-1 for KOROs registered to a business location and used together with RKs in cases specified by law. Reporting on used receipts consists of ZVR-1 and the Statement on Used Settlement Books.

Under paragraph 7 of Article 3 of Law No. 265/95-VR, the report must be filed no later than the 15th day of the month after the reporting month, unless that paragraph provides for information to be transmitted via communications channels. Submit it to the supervisory authority where the RK is registered. You do not need to submit the books themselves with the report.

For a store that lawfully operates continuously under Resolution No. 1336, include this reporting in the monthly task schedule. Before preparing it, reconcile the daily KORO entries against the receipt stubs and separately recorded refund amounts.

Temporary use of an RK alongside a hardware RRO does not automatically create an obligation to file ZVR-1 for every such month. If the amounts are entered through the restored RRO and the required data is transmitted electronically under paragraph 7 of Article 3 of the Law, account for the exception provided there. The mere fact that a spare RK is registered does not create a universal monthly reporting obligation for that book.

How to update details, close books and keep records

If the seller details specified in the Procedure, the business location name or address, or relevant RRO details change, or an error is found on the KORO title page, the KORO must be re-registered. As a general rule, submit application No. 1-KORO marked “Перереєстрація” (Ukrainian for “Re-registration”), state the reason and provide the relevant book no later than five working days after the grounds arise. The Procedure sets out a separate process for submitting the application and the book when a local council renames streets or other places.

An RK must be re-registered in the cases set out in the Procedure when a KORO for a business location or RRO is re-registered. Do not simply rewrite registration details in place of following the required procedure.

Once all receipts have been used, enter the end date and total transaction amount on the RK registration page. When a KORO is finished, enter its end date on its title page.

A KORO for an RRO is deregistered, among other cases, when the RRO registration is cancelled or when the seller applies because of loss, theft, damage beyond use or a decision to stop processing payments during outages. Grounds for deregistering a KORO for a business location may also include use at another address, closure of the location, cessation of the entrepreneur's business, or failure to comply with the requirements for the control device.

Submit application No. 2-KORO to the registration authority no later than two working days after grounds for deregistration arise. In the case of theft, attach a copy of the relevant police document. An RK is deregistered at the same time as the corresponding KORO. Damage to the RK control device or a mismatch is also grounds for deregistration under the prescribed procedure. Report a lost RK to the supervisory authority where the KORO is registered no later than two working days after the loss.

Keep used KOROs and RKs for at least three years after they are completed, as required by paragraph 6 of Article 3 of Law No. 265/95-VR. Cash refund reports under Procedure No. 547 must be kept for three years. If these documents also substantiate tax records, comply with the applicable time limits in the Tax Code of Ukraine.

For daily Z-reports, Procedure No. 547 expressly refers to paragraph 44.3 of Article 44 of the Tax Code of Ukraine. For documents related to calculating and paying taxes, the general minimum is 1,825 days for legal entities specified in subparagraph 44.3.2, including legal entities that are single tax payers, and 1,095 days for FOPs, unless longer retention is required. These periods are counted from the date the tax return supported by the documents is filed, or, if it is not filed, from its filing deadline. Paragraph 44.3 also provides for extensions in the cases it specifies. Keep Z-reports in a form that allows them to be reviewed visually, including during an inspection.

The business location must keep the most recently completed KORO, subject to the exceptions in the Procedure for vehicles, off-site and mobile trade, and locations without a registered KORO. The current RK must also be kept there for use during an RRO malfunction or power outage.

What are the penalties for breaking the RK and KORO rules?

Under paragraph 1 of Article 17 of Law No. 265/95-VR, the violations specified there, including processing a transaction for less than the full amount, failing to issue a proper document or processing a transaction without a required RK, carry a penalty of 100% of the sale amount for the first violation and 150% for each subsequent violation.

Paragraph 3 of Article 17 provides for a penalty of 50 non-taxable minimum incomes of citizens if, where required, the seller does not use a KORO or RK, uses unregistered books, violates their use requirements or fails to retain them for the required period. Failure to submit mandatory reports carries a penalty of 30 such minimums under paragraph 10.

Special provisions of the Law apply when assessing penalties. Paragraph 14 of Section II exempts sellers from liability for the specified violations committed from 1 October 2023 while selling goods or providing services in Ukrainian territories temporarily occupied, until the end of the temporary occupation; in areas of active hostilities, until hostilities end; and in areas where hostilities are possible, until the possibility of hostilities ends. To determine whether the exemption applies to a specific violation, match the location and date of the transaction to the territory category and relevant dates in the official list. This exemption does not cover violations of settlement procedures for sales of excise goods. It does not authorize the use of an unregistered RK.

The reduced penalties of 25% and 50% that paragraph 15 of Section II provided for certain FOPs applied from 1 August 2023 through 31 July 2025, but no later than the end or cancellation of martial law. These rates cannot be applied to later transactions solely because the seller is a single tax payer.

Official sources

• Law of Ukraine dated 6 July 1995 No. 265/95-VR “On the Use of Settlement Transaction Registrars in Trade, Food Service and Services”: Article 2; paragraphs 1, 2, 5–7 and 16 of Article 3; Articles 5, 9, 10 and 14; paragraphs 1, 3 and 10 of Article 17; paragraphs 13–15 of Section II.
• Resolution No. 1336 of the Cabinet of Ministers of Ukraine dated 23 August 2000 “On Implementing Article 10 of the Law of Ukraine on the Use of Settlement Transaction Registrars in Trade, Food Service and Services”: paragraphs 2 and 2-1 of the resolution; items 1–3, 7, 17, 19 and 22 of the approved list.
• Procedure for Registering and Keeping Settlement Books and Settlement Operations Record Books, approved by Order No. 547 of the Ministry of Finance of Ukraine dated 14 June 2016 and registered with the Ministry of Justice of Ukraine on 5 July 2016 under No. 920/29050: Chapters 1–4 of Section II, Chapters 1–2 of Section III; Appendices 1–6, including Appendix 3 — Form No. 1-KORO, Appendix 4 — Form No. 2-KORO, Appendix 6 — RK registration page.
• Order No. 547 of the Ministry of Finance of Ukraine dated 14 June 2016, “On Approving Procedures for Registering Settlement Transaction Registrars and Settlement Operations Record Books,” and the approved Procedure for Registering and Using Settlement Transaction Registrars for Recording Transactions in Goods and Services, registered under No. 918/29048: paragraph 20 of Chapter 2, Section II; paragraphs 2, 9 and 10 of Section III.
• Regulation on the Form and Content of Settlement Documents/Electronic Settlement Documents, approved by Order No. 13 of the Ministry of Finance of Ukraine dated 21 January 2016 and registered with the Ministry of Justice of Ukraine on 11 February 2016 under No. 220/28350: paragraph 3 of Section I, Sections IV–V, Appendices 3–4 — Forms No. RK-1 and No. RK-2; offline receipt details in Section II.
• Procedure for Submitting Reports Related to the Use of Settlement Operations Record Books (Settlement Books), approved by Order No. 13 of the Ministry of Finance of Ukraine dated 21 January 2016 and registered with the Ministry of Justice of Ukraine on 11 February 2016 under No. 221/28351: paragraphs 3–5 and the appendix — Statement on Used Settlement Books.
• Procedure for Registering, Maintaining the Register of, and Using Software Settlement Transaction Registrars, approved by Order No. 317 of the Ministry of Finance of Ukraine dated 23 June 2020, “On Amending the Order of the Ministry of Finance of Ukraine dated 14 June 2016 No. 547,” and registered with the Ministry of Justice of Ukraine on 7 July 2020 under No. 635/34918: paragraph 12 of Section II, Sections IV–V, Appendices 2 and 4 — Forms No. 2-PRRO and No. 4-PRRO.
• Tax Code of Ukraine dated 2 December 2010 No. 2755-VI: paragraph 44.3 of Article 44 — document retention periods referred to in Procedure No. 547.
• Resolution No. 121 of the Cabinet of Ministers of Ukraine dated 7 February 2001 “On the Time Limits for Transitioning Business Entities to Recording Cash and Non-Cash Transactions Using Settlement Transaction Registrars”: paragraph 2 of the annex — one month from the date the maximum annual transaction volume is exceeded.