All about SCR: Classic vs software CR
From 01.08.2020 in Ukraine, along with traditional PROs it will be possible to use software PROs (a program, which is installed on the seller's computer, smartphone, tablet or other gadget).
In addition, changes concern the use of PRO by FOP units (except for the 1st group). They will have to apply the PRO in calculations from 01.04.2021 on an equal basis with other payers (legal entities and sole proprietorships on the general system), and some of them who carry out risky activities or whose income is more than UAH 1 million. per year, will apply the PRO as of January 1, 2021.
Also, starting from January 1, 2021, the cashback mechanism– compensation to the consumer of the funds paid for the purchased goods (service), if such a consumer was provided with a settlement document, the information about which is not available in the DPS databases.
We have already written about these changes several times in the Accountant's Blog, in particular, in the materials:
- Application of PRO: what has changed?
- Key dates have been postponed&rsquo mandatory introduction of PRO;
- About the features of the application of PRO in 2020 – from DPS.
In connection with the interest of our users in these innovations, we decided to inform in more detail and in a structured manner about all changes related to PRO.
So, we are starting a series of articles on innovations in the application of PRO/PRRO.
In this material, we offer a comparison of traditional and software PRO.
| Program PPO | Classic PPO | |
| Definition | Program PPO – software, software-hardware or software-technical complex in the form of a technological and/or software solution used on any device and in which fiscal functions are implemented through the fiscal server of the controlling body and which is intended for registration of settlement operations for the sale of goods (provision of services), operations of trading currency values in cash form and/or registration of the number of sold goods (provided services), operations of accepting cash for further transfer. Therefore, software PPO – this is a program that can be installed on any gadget (smartphone, tablet, laptop, etc.). | ПРО – a device or software and technical complex in which fiscal functions are implemented and which is intended for registration of settlement operations for the sale of goods (provision of services), transactions for the purchase and sale of foreign currency and/or registration of the number of goods sold (services provided), operations for accepting cash for further transfer. Payment transaction recorders include: electronic control and cash register, electronic control and cash register, built-in electronic control and cash register, computer cash system, electronic taximeter, vending machine for goods (services), etc. That is, classic (hardware) PPO — is a device. |
| Purchase cost | The control body provides a free software solution for use by the business entity. Also, if you wish, you can purchase the corresponding software for money from the PRRO developers. | Cash registers and software and technical complexes are purchased with the entity's own funds. |
| Z-reports (fiscal reporting check) | It is necessary to create fiscal reporting checks in electronic form on a daily basis by PRRO means and submit them to the fiscal server by teleco means communication At the same time, Z-reports are generated automatically (such settings are in the program). | Fiscal reporting checks should be printed daily on the PRO (with the exception of vending machines for goods (services)) in the case of settlement operations. |
| Working in the event of PRO failure or lack of electricity | During the period of no communication between the software PRO and the DPS fiscal server, settlement operations are carried out offline. This mode can last no more than 36 hours. In this period, electronic settlement documents are created, which are assigned fiscal numbers from the range of fiscal numbers generated by the DPS fiscal server. A business entity can use such fiscal numbers for no more than 168 hours. during the calendar month. During the period of failure of the software PRO, settlement operations are not carried out until the time of troubleshooting. You can also use a registered reserve PRO. | For the period of failure of the PRO and its repair or in case of a temporary, no longer than 7 working days, power outage, settlement operations are carried out using the accounting book of settlement operations and settlement book or with the use of a properly registered reserve PRO. |
| Cash receipt | It is possible to issue both a paper and an electronic check, which can be sent to the buyer by e-mail, messengers (optional), or — in QR code format. In fact, the seller can provide the payer with a QR code by which the latter identifies his check. | Cash receipt is provided to customers in paper form. |
| PRO registration | After the payer downloads free software from the DPS website or purchases an independent program and installs it on his device, he will need to register this software PRO. The registration of the software PRO will be carried out by the taxpayer in electronic form through the Single reporting window. Form 1-PRRO will be submitted through the Single window with information about the user of this software PRO, in response, a fiscal number will be assigned to the software PRO and it will be included in the relevant database. When registering for each program PRO, a set of fiscal numbers will be provided, which will then be assigned to each check upon issuing them offline. | Registration of PRO is carried out in the tax authority at the main place of registration of the business entity as a taxpayer, in paper or electronic form (for registration, you need to exchange about 8 forms). If there are no grounds for refusal to register a PRO, a decision is made to register a PRO, the fiscal number of the PRO is formed and reserved in the information system, and a certificate of reservation of the fiscal number of the PRO is issued to the business entity. Within three days from the date of sending the certificate of reservation of the fiscal number to the CSO, the business entity must ensure the transfer of the PRO to the fiscal mode of operation (entering the fiscal number into the fiscal memory of the PRO, personalization and sealing of the PRO in the CSO).
In order to complete the procedure of registration of the PRO, the business entity shall submit to the fiscal authority a copy of the certificate on the sealing of the PRO and the act of putting the PRO into operation before the expiration of the certificate of reservation of the fiscal number. |
Everyone will make their own conclusions regarding the use of hardware or software PRO, and that is good, because the “advantages” and “disadvantages” – these are subjective things. But for the vast majority, the time and effort spent to achieve the desired result are valuable. Using PRRO will save your time, help save money, make your business more flexible and innovative.