Tax officials clarified whether one seal can be used for all PRROs.

The State Tax Service in the Dnipropetrovsk region has clarified whether a business is permitted to use a single seal for all PRROs registered for each individual economic unit.

According to part 2 of Article 12 of the Law of Ukraine dated 05.10.2017 №2155-VIII "On Electronic Identification and Electronic Trust Services," with amendments and additions, users of electronic trust services are required, among other things, to ensure the confidentiality and inaccessibility of their private key to third parties, and to promptly notify the provider of electronic trust services of any suspicion or fact of compromise of their private key.

Compromise of a private key refers to any event that has led or may lead to unauthorized access to the private key (subparagraph 26 of part 1 of Article 1 of Law №2155).

Therefore, a business is allowed to use one seal for all software cash registers registered for each individual economic unit, provided that such PRROs do not require the involvement of cashiers.

If cashiers are involved in the use of PRROs, a separate seal must be created for each PRRO.