Fiscal receipt for online payment: when it must be issued to the buyer
The legal basis for the use of cash registers and/or software cash registers in the fields of trade, public catering, and services is defined by the Law of Ukraine No. 265/95-VR "On the use of cash registers in the fields of trade, public catering, and services."
The scope of Law No. 265 extends to all business entities, their business units, and authorized representatives who carry out payment transactions both in cash and cashless form.
According to the preamble of Law No. 265, establishing cases of non-application of cash registers/software cash registers by other laws, except the Tax Code of Ukraine, is not allowed.
The obligation to use cash registers/software cash registers does not depend on the form of payment (cash or cashless), but on the circumstances of the business transaction. Such an obligation arises in cases directly defined by legislation, taking into account the exceptions provided by it, the Tax Service reminds.
Ukrainian legislation equally regulates both cash and cashless payments, including those made through POS terminals or payment services using payment card details when selling goods or providing services over the Internet. Therefore, the need to use cash registers/software cash registers when receiving payment for goods, works, or services is determined not by the form of payment but by the method of its execution.
For a business entity subject to Law No. 265, the decisive factor is not the payment method chosen by the buyer, but the payment method offered to the buyer by the business entity itself.
The procedure for conducting payment transactions in trade, public catering, and services, as well as the procedure for using cash registers/software cash registers, is defined by Article 3 of Law No. 265.
At the same time, Law No. 265 does not establish a specific time frame within which the fiscalization of the payment transaction must be carried out, but only imposes the obligation to perform it.
Meanwhile, the third paragraph of part eleven of Article 8 of the Law of Ukraine dated 12.05.1991 No. 1023-XII "On Consumer Rights Protection" provides that the payment document must be issued or generated in electronic form no later than the moment of transfer of the goods or provision of the service.
Thus, this provision defines the deadline by which the payment document must be provided to the buyer (consumer).
Therefore, if the payment is made remotely, the fiscal cash receipt must be issued to the consumer at the time of the payment or, in any case, no later than the moment the goods or service is received.
Paper and electronic fiscal cash receipts have the same legal force and can be provided to the consumer in either form.
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