UKT ZED code in a fiscal receipt: main provisions

On August 1, 2020, the form of the fiscal receipt was changed and supplemented with new mandatory details.  Another innovation was the mandatory indication of the UKTZED code for excisable goods, which we will discuss further.

Which law lists the mandatory details of a fiscal check?

The Order of the Ministry of Finance of Ukraine dated 18.06.2020 No. 306 "On Amendments to the Order of the Ministry of Finance of Ukraine dated January 21, 2016 No. 13", which entered into force on August 1, 2020, amended the Regulation on the Form and Content of Settlement Documents approved by the Order of the Ministry of Finance of Ukraine dated January 21, 2016 No. 13 (hereinafter - Regulation No. 13), in particular, amended paragraph 2 of Section II of Regulation No. 13.

When is it necessary to print the UKTZED code in the receipt?

The UKTZED commodity subcategory code must be printed before the name of the product in the case of the sale of excisable goods.

The list of excisable goods is set forth in Article 215 of the TCU, and includes the following:

• ethyl alcohol, alcoholic beverages, beer;
• tobacco products, tobacco and its substitutes;
• fire;
• cars, motorcycles, trailers;
• electricity.

Where to indicate the UKT ZED code in the fiscal receipt?

Regulation No. 13 provides for the 7th line "Code of the commodity subcategory according to the UKTZED (for excisable goods)" to indicate the UKTZED code. When specifying the code of a commodity subcategory, all 10 digits must be indicated, and the UKT ZED code cannot be abbreviated.

Following numerous requests from our customers, in the version of the program Torgsoft 2020.0.13 dated 09/16/2020, the user was added the ability to independently choose the option of placing the UKTZED code (a separate line before the product name, as provided by Regulation No. 13 or as part of the product name (line 9)).
Quite often, tax authorities fine entrepreneurs for printing the UKTZED code and the name of the goods on separate lines instead of together. In order to avoid trouble, we recommend that you contact the tax office for individual tax advice.

Conducting transactions through a cash register without specifying the UKT ZED code is subject to a fine of 300 tax-free minimum incomes (UAH 5100).

Recently, the tax authorities have published an individual tax consultation dated 25.01.2021 N 274/IPK/99-00-07-05-01-06 in which they note that the UKTZED code is part of the product name and in order for the information to be sent correctly to the tax server, it is necessary to place the UKTZED code in the <РР> tag structure with the <NM> attribute.  However, the indication of mandatory details of settlement documents in the structure of tags of optional details is a violation of the requirements of regulatory documents and may lead to the loss of information transmitted by the business entity to the server of the supervisory authority and cause control and verification measures.

Please note that the Licensor shall not be liable for the Licensee's actions in accordance with clause 13.2 of the Public Offer License Agreement for the right to use the Software Product.