Best European practices of using electronic cash registers — for the State Tax Service of Ukraine!
Specialists of the central office and Main Directorates of the State Tax Service of Ukraine working in the areas of electronic services, tax audit, and risk management took part in the first part of the two-day workshop “International practices of using data of cash registers for the purpose of tax control”.
Slovakia’s experience in regulating the use of cash registers, introducing electronic cash registers, and using cash registers’ data for tax control purposes was presented by Peter Michalik, a EU4PFM international expert in audit and use of electronic cash registers.
“The topic of fiscalisation is not new for Slovakia because that process began in 1994 and has undergone a separate evolution — from ECRs to the current modern e-kasa system. Today, I am happy to share our experience in the fiscalisation process and the introduction of the e-kasa system. I believe, this information will be useful for the State Tax Service of Ukraine,” emphasised Peter Michalik.
In particular, the following practical topics were discussed during the first day of the training:
- Scope of application of cash registers and statistics of their application in Slovakia.
- General statistics on the use of cash registers and changes after the introduction of ECRs. Division of the structure into cash registers and ECRs and reasons for such division.
- Peculiarities of issuing fiscal checks.
- Cash registers’ data analytics.
- Analysis of risky operations with the cash register data. Examples of risky operations.
- Problems of expanding the scope of mandatory fiscalisation and the implementation results.
- Business reporting and use of information for analytical purposes.
Let’s implement changes together!
