Who Needs a PRRO and Which Payments Are Fiscalised

The obligation to use an RRO or PRRO depends on the seller's status, type of activity and payment method. The owner lists how customers pay: cash, bank card through acquiring, a payment service, transfer to bank details or another method. Different rules may apply to different payment methods, so the answer is linked to the particular sale, the way the money is received and the seller's status.

If a PRRO is required, the owner chooses the software and device: a computer, smartphone, tablet or integration with the accounting system. The State Tax Service offers its own free software product, while businesses may also use other solutions. The options are compared by cost, support, integration with inventory records, cashier operation and how easily the accountant can obtain sales data.

One entrepreneur may have several cash registers or sales locations. The director determines where payments are made and which employees work as cashiers. For an online shop, the link between the order, payment and receipt is especially important. The customer must receive the settlement document in the manner prescribed by law, while the accountant receives data that corresponds to actual revenue.

Cash Register Registration and Cashier Work

Before operations begin, the owner checks the details of the sales location or other business unit and the people who will use the PRRO. Valid electronic signing tools are required for the cashiers who use them. After registration, the first sales and refunds are processed so that the director and accountant can confirm that the receipt contains the correct details and corresponds to the goods or services.

The cashier needs a short routine for an ordinary working day: open the shift, process a sale, issue the receipt, process a refund and close the shift. If several employees perform these actions, each uses their own authority. The director determines who is responsible for changes to the item list, a new sales location and connecting a new cashier.

If there is a technical failure, the cashier follows the rules established for PRRO and the particular situation. The owner should know in advance who contacts the software provider, who checks the connection with the State Tax Service and how sales may continue if the law permits it. After service is restored, the accountant reconciles the receipts with actual payments.

If there is no connection to the fiscal server, a PRRO may operate offline for up to 36 consecutive hours. Fiscal numbers from the offline range may be used for no more than 168 hours during a calendar month; after the connection is restored, the PRRO returns to online exchange with the State Tax Service server.

PRRO for a Shop, Website and Services

For a shop, the owner usually links the PRRO to the product list, prices and acquiring. For a website, it is important that the receipt corresponds to the particular online order and payment method. For services, the entrepreneur determines when the settlement transaction occurs and what exactly is shown on the receipt. This approach helps avoid discrepancies between bank receipts, fiscal receipts and accounting records.

UBC can review payment methods, determine which sales require PRRO, prepare the registration documents and explain the main rules to the director and accountant. For technical integration with a website or accounting software, the owner may use their own developer or PRRO provider. The legal and tax rules remain linked to the actual method by which money is accepted.

The cost depends on the number of locations, cashiers, payment methods, condition of the registration data and the need for integration. For a small business, registration of one cash register and a consultation may be sufficient. For a network or online shop, it is useful to agree the rules for all locations and payments from the outset. The owner can then accept payments and provide the customer with a proper receipt without unnecessary manual work.

After launch, the accountant compares PRRO revenue with bank receipts, acquiring data and accounting records. If a new location opens, the cashier changes or a new payment method is added, the director checks whether registration changes are required. This allows sales to expand on the basis of an established cash-register process while keeping the same rules for customers and accounting.

The owner also compares the free State Tax Service PRRO with paid software. A free solution is often sufficient for one cash register and simple records. Integration with inventory software or a website becomes worthwhile at higher sales volumes, when automatic transfer of the item, price and payment saves the cashier and accountant time.