A miracle did not happen: the tax authorities began to fine businesses for violations related to the use of settlement transaction registrars (PRO).
As of October 1, 2023, the provisions of Law No. 3219-IX came into force, which provide for the return of liability for entrepreneurs who ignore the requirements regarding the fiscalization of settlement transactions. Fines are imposed both for the absence of a cash register and for various manipulations when using it (understating the amount of transactions, failure to issue a fiscal receipt, etc.).
If we put emotional arguments aside, the reluctance of entrepreneurs to install a cash register is often due to the fact that a cash register is an expensive pleasure. In addition to the cost of purchasing equipment, it needs to be maintained and repaired.
But there is an alternative in the form of software PPOs. Such solutions are more flexible, suitable for small businesses and cost less than conventional devices (and sometimes are completely free).
What is software PPO. A classic cash register is a physical device that processes payment transactions for the sale of goods and provision of services, transmits data about them via a modem to the State Tax Service (STS) and issues fiscal receipts. Such a device can work in conjunction with a computer and a POS terminal.
Software RPO (aka PRRO) is an application for a smartphone, tablet or computer that has the same and even more functionality than the “hardware” RPO. That is, a smartphone, after installing the appropriate application on it, turns into a cash register that can process payments (both cash and non-cash), generate receipts and send tax information about transactions.
How much does PPO software cost?. When purchasing a physical cash register, the entrepreneur first pays for the equipment itself. Its average cost ranges from 8-10 thousand. UAH. This is a PPO with a modem and a built-in thermal printer that issues fiscal receipts to customers.
Separately, there is a monthly fee in the amount of 400-600 UAH/month for connecting the RPO to the State Tax Service servers and for servicing the equipment. This fee may include repairing the cash register, setting it up and reconfiguring it in case of any failures, sealing it, etc. In total, if you do not take into account the budget for the purchase of RPO, you need to pay about 6 thousand UAH more per year for servicing the device.
PPO software developers charge for their solutions in two ways. The first is a monthly fee in the amount of 130-170 UAH per month. It turns out up to 2000 UAH per year. Under these conditions, you can use the software “Vchasno.Kasa”, “E-check”, checkbox.
The second payment option is a commission for each transaction of about 1.5-2.2% of the amount. Typically, this model is offered by providers who, together with RPOs, provide acquiring services. And the fee for PRRO is included in the acquiring commission. For example, Fondy and Privatbank.
However, there is also a completely free development. We are talking about software RPO from the tax office. That’s what it’s called – PRRO GNS.
Where to get software PPO. There is no centralized register of software RPOs. Although ordinary cash registers must be entered into the State Register of cash registers.
Everything is easier with PRRO. An entrepreneur can test several different solutions. Fortunately, many companies provide a trial period during which there are no charges for using the application.
You can find applications in specialized online stores: for Android this is Play Market, for iOS — App Store. Separate developments also exist for desktop PCs and laptops that run on Windows and Linux.
In general, before purchasing an application, it is first advisable to contact the software developer, who will tell you about all the nuances and help you understand the functionality of your software.
How to start using PRO. Let's say an entrepreneur has chosen the application that is most suitable for his tasks.. In order to put it into operation, you need to register the PRRO with the tax office.. Otherwise, transaction data will not be sent to the State Tax Service servers. This means that tax authorities will consider that the entrepreneur is breaking the law and does not use PPO.
To register, you must submit an application through the taxpayer’s electronic account using Form No. 1-PRRO (code J/F 1316604). The State Tax Service, having received this application, assigns a fiscal number to the new user and connects him to its server. This usually happens within 24 hours after submitting the application.
The entrepreneur will need an electronic digital signature (if he does not already have one). It is necessary in order to undergo authorization in the PRRO, draw up settlement documents and transfer them to the State Tax Service server (register e-checks, send Z-reports, etc.).
What does the functionality of the PRRO look like?. There are many applications that can replace a physical cash register.. They are all different. But the basic set of functions is the same. Therefore, using the example of one of the applications, let’s look at what capabilities the PRO offers.
In your personal account, you can see the number of connected virtual cash registers (there may be several of them), the names of cashiers who have access to the cash register (there may also be several of them), a list of goods that are included in the cash register, as well as reports on goods sold and fiscal receipts issued checks.
In order to carry out transactions through the application, you need to appoint a responsible cashier (when registering persons who are responsible for the cash register, you must remember to submit an application to the State Tax Service in form No. 5-PRRO) and fill the product database. That is, if a cashier sells milk or bread to a customer, they must be entered into the PROM.
When selling any product, the cashier selects the appropriate item from the list and adds it to the receipt. When all items have been added, the cashier confirms the payment (cash or credit card) and closes the receipt. The buyer can receive the sales receipt electronically, for example in some instant messenger, or scan a special QR code and download the receipt via a link. If desired, you can connect a thermal printer to the device on which the PRRO is installed and issue paper receipts. But this is not a prerequisite, since e-checks have the same legal force.
At the end of the day, the cashier closes the shift and generates reports. Including the Z-report, which is the final document with data on goods sold per shift (day) and what the cash flow was at the cash register.
Features and nuances of using PRO. The main focus of software RPOs is small and medium-sized businesses. After all, many applications and solutions do not involve automation of sales and turnover.
This means that you literally need to fill the product database in the PRRO manually. It’s good if the range is small, a few dozen products or services. What if the product range includes hundreds and thousands of items?
What to do in this case? Choose a software PPO that can be integrated with an enterprise management system (CRM). Then product accounting, accounting, and sales control will be much simpler and more efficient.. But not all PROs have such functionality, and this must be taken into account.
Owners of online stores should pay attention to whether the PRRO can pull data from the product database on their trading platform. This will also make sales much easier.. Relatively speaking, the buyer made a purchase in an online store and immediately paid for it with a card. The entrepreneur automatically received the application, confirmed it through the PRRO and sent a check to the buyer.
In summary, software PPOs are a convenient solution for businesses that do not have millions in turnover and a large network of retail outlets. This option is suitable for entrepreneurs who have never used cash registers before, but due to legal requirements they must do so. The missile defense system will become a relatively low-cost solution, which, if desired (or if necessary), can be replaced over time with hardware equipment.
At the same time, one should not idealize software PPOs. The software is quite young and not without problems (errors in application operation, failures when transferring data to the State Tax Service). Therefore, when choosing a software, it is advisable to find out how successful those who have already used it have been, what complaints there are, and how the developers eliminate the shortcomings. After all, it’s better to pay for a more “tested” solution than to have problems with the tax authorities later.