In accordance with Article 455 of the Customs Code (the Code) defines the requirements for accounting procedures of the State Fiscal Service of Ukraine and customs DFS persons carrying out transactions in goods, namely, take on the registration of persons carrying out transactions with goods; assigning account numbers persons engaged in operations with goods; Amendments to the credentials of persons carrying out operations with goods; Removal from the register of persons carrying out operations with goods; the prescribed form of statements and documents on the integration of persons carrying out operations with goods.
Registration of persons carrying out transactions with goods being automated in the register of persons carrying out operations with goods (hereinafter - the Register). The register is kept centrally DFS as part of the Unified Automated Information System of the DFS (hereinafter - UAIS), established in accordance with the Code, as well as the interaction of a single data bank regarding the taxpayer - legal entities (hereinafter - Unified database of legal entities) and the State Register natural persons - payers of taxes (DRFO). Procedures for registration of persons carrying out operations with goods carried in customs offices DFS, which in accordance with the approved structure and functional authority entrusted with keeping such records (hereinafter - the relevant units of Customs). Procedures for registration of persons carrying out operations with goods carried out automatically by means of UAIS, conducted by the relevant branch of DFS, which, in accordance with the approved structure and functional authority entrusted with the maintenance and support of the UAIS. Sharing information about registering (changes in account numbers) of persons carrying out operations with goods electronically between DFS and the persons who carry out transactions in goods, carried out by the exchange of electronic documents. DFS using electronic digital signature (EDS) complies with the requirements of Order of digital signature by public authorities, local governments, enterprises, institutions and organizations of state property, approved by the Cabinet of Ministers of Ukraine dated October 28 2004 N 1452. Processing of data relating to persons carrying out transactions in goods is carried out in compliance with the Law of Ukraine "On protection of personal data."