WHAT MANDATORY DETAILS SHOULD THE FISCAL REPORTING CHECK CONTAIN

In accordance with clause 14 of the Resolution of the CMU dated 18.02.2002 No. 199 “On approval of requirements for the implementation of fiscal functions by registrars of settlement operations and requirements for ensuring the implementation of fiscal functions by software registrars of settlement operations for various fields of application” (with changes), checks of all reports must contain the following general details:

  • name and address of the business unit;
  • individual number of the payer, before which the capital letters “TN” are printed. In the event that the subject of business activity is not registered as a VAT payer, instead of the individual number of the payer, an identification code according to EDRPOU (for legal entities) or an identification number for individuals must be printed, and instead of the letters “TN” – the letters “ID”;
  • fiscal number of the registrar, preceded by the capital letters “FN”;
  • factory number of the registrar;
  • manufacturer’s logo.