The Ministry of Finance of Ukraine has reminded about the introduction of new requirements for the form and content of fiscal receipts starting from March 1, 2025, and announced that the transition period will not be extended, despite calls from the business community.
According to the information published on the agency's website on Friday information, the Ministry of Finance began the process of discussing changes to the forms and content of accounting documents with the public and businesses, including manufacturers of cash register equipment, back in 2023.
"Such dialogue was necessary for the preparation of the draft order of the Ministry of Finance of Ukraine to make amendments, as well as to provide sufficient time for businesses to prepare and adapt to the implementation of new requirements," the statement emphasizes.
Additionally, on January 11, 2025, the order of the Ministry of Finance dated November 22, 2024, No. 601 "On Amendments to the Order of the Ministry of Finance of Ukraine dated January 21, 2016, No. 13" and two versions of amendments to it (orders No. 632 and No. 674) came into effect.
These orders, in particular, extended the transition period until March 1, 2025, as the previous date when the new requirements for the form and content of accounting documents were to be applied was set for January 1, 2025.
"This means that the Ministry of Finance responded to the business community and postponed the introduction of new forms of accounting documents by two months to give business entities the opportunity to carry out activities to adjust the operation of cash register recorders and software cash register recorders," the ministry emphasizes.
The agency also noted that, according to the law of Ukraine dated June 29, 2023, No. 3173-IX, the Cabinet of Ministers of Ukraine is tasked with ensuring the test operation of the Electronic System for the circulation of alcoholic beverages, tobacco products, and liquids used in electronic cigarettes starting from March 1, 2025.
As noted by the ministry, one of the key sources of information for this system should be accounting documents in the new form, which must already indicate the unique identifier of the electronic excise tax mark or the serial number of the electronic excise tax mark, which are not specified in accounting documents before the implementation of the new requirements.
As reported on February 3, member companies of the European Business Association (EBA) appealed to the Ministry of Finance requesting an extension of the transition period for the proper implementation of new requirements for the form and content of fiscal receipts by another six months - until August 2025. The EBA explained this by the identified technical and operational issues that require additional time to resolve. This is particularly relevant for retailers who face the necessity of reprogramming cash register equipment in all sales points, updating software to comply with new standards, informing employees and software manufacturers (especially foreign partners), as well as conducting testing and debugging.