How to issue ECR checks in online trade?

Online stores operate around the clock, and payments for goods are received 24/7. It is essential to know when exactly it is necessary to generate an ECR receipt and what the tax authorities say about this.

Requirements of the ECR Law

The issue of using cash registers, particularly in online business, is regulated by Article 3, Clause 2 of the ECR Law. The document states that all entrepreneurs who trade through online stores must issue fiscal receipts to customers. Such receipts are registered by the ECR itself.

At the same time, many questions arise because the process of selling goods online differs from regular stores in terms of payment methods, delivery, etc.

For a while, the tax authorities were confused about what constitutes a transaction and when an ECR receipt should actually be issued. Eventually, the DPS provided an official clarification on how and when to issue receipts.

The tax consultation states that a fiscal receipt is provided to the consumer either at the time of payment for the purchased goods or at the moment when the customer actually receives it, for example, when accepting it from the courier or at the delivery service office.

The receipt can be in either paper or electronic form.

Law No. 265 does not specify specific deadlines for generating fiscal receipts but only defines the obligation for entrepreneurs to fiscalize transactions with consumers. This rule applies to both cash payments (postpayment) and non-cash payments (prepayment or bank card payment).

Issuing fiscal receipts for prepayment

Often, when purchasing goods in an online store, the consumer makes a prepayment. This transaction falls under non-cash payment, with payment credited to the seller's current account via IBAN. On the one hand, such transactions are not covered by the current ECR Law, so the store may not need to generate a fiscal receipt. However, the tax authorities recommend still sending the goods with a payment receipt confirming the purchase.

However, if the prepayment was made to the seller's payment card, this transaction will be considered a sale. In this case, the store must generate and issue a fiscal receipt to the client.

The generated receipt is included with the shipment.

Regarding receipts printed on the software ECR, there are various options. For example, the law allows sending payment receipts to consumers via mobile phone or email.

Generating receipts for cash-on-delivery transactions

Cash on delivery is a very common method of purchasing goods. The process of generating fiscal receipts will depend on how payments between the courier company and the online store client are conducted.

Let's consider the situation where the courier delivers the goods to the customer. In this case, payment is made on-site, and the payment method may be cash or by payment card. As a result, the seller is no longer involved in this transaction. 

If the store receives payment for the sold goods from the courier to a bank account via IBAN, then under current law, the seller may not need to fiscalize this payment. The client receives all necessary receipts from the courier.

This can be explained simply: the final settlement for the goods occurs between the buyer and the delivery service, which issues its payment receipt. Therefore, duplicating the fiscal receipt and including it in the parcel would be unnecessary. In this case, the seller may send only the sales invoice with the goods.

However, if the courier company transfers the funds to the store's card account or issues payment in cash at one of its branches, this transaction will require the seller to generate a fiscal receipt and include it with the parcel.

How to return goods after issuing an ECR receipt?

To return goods worth more than 100 UAH, the sole proprietor must generate a document. However, this is much easier if the online store shipped the parcel via a delivery service, such as Nova Poshta or Ukrposhta, etc.

To process the return, simply log into your personal account and configure the appropriate settings. No document is required.

The basis for returning goods will be the courier's receipt and the ECR or software ECR receipt.

When the seller receives the returned goods at the delivery office or from the courier, they must identify it using all available receipts.

Therefore, to sell goods safely using cash-on-delivery, entrepreneurs need to:

• generate ECR receipts at the time of shipment and include them in the parcel;

• avoid registering the receipt of funds on the bank account separately;

• process the return without additional documentation if the customer refuses the parcel.

If a sole proprietor has any questions about this, they can obtain individual consultation from the DPS and refer to the official tax clarification in the future.

Penalties for lack of ECR receipt in an online store

The DPS follows the general rule for using ECRs/software ECRs in this matter. This is because no specific law currently regulates it.

Therefore, the tax authorities may impose general fines:

• 100% of the product’s value for the first violation;

• 150% of the product’s value for repeated violations;

as well as separate penalties for sole proprietors on a single tax:

• 25% of the product’s value for the first violation;

• 50% of the product’s value for repeated violations.

Thus, the ECR Law considers conducting transactions without ECR and failing to issue a fiscal receipt as violations. If a sole proprietor ignores the law’s requirements and makes an error in fiscalizing the payment document, the DPS may impose a fine upon inspection.

How to return goods in case of prepayment?

This is more complex, as if the buyer refuses the ordered product, the sole proprietor must cancel all receipts issued by the ECR. New payment receipts must be generated instead, covering the total product cost and the prepayment amount.

In other words, the return is also processed through the cash register with the appropriate fiscal receipt issued.

Fiscal receipts in the Torgsoft software ECR for online stores

With the Torgsoft software ECR, which can conveniently be installed on a smartphone, you can fiscalize any transaction involving prepayment or postpayment in an online store.

Start by going to the program settings and selecting the appropriate conditions for printing receipts. Then, perform actions based on the chosen sales method.

• Cash on delivery:

Generate two receipts. The first contains information about the cash-on-delivery amount, and the second covers the delivery service cost. The courier company issues a receipt to the buyer, confirming the payment. The courier then transfers the received funds to the sole proprietor.

• Prepayment:

1. Create an invoice and add the product for sale.

2. Enter the total product cost and the amount of the advance payment into the program.

3. Print the fiscal receipt and generate the sales invoice.

In the "Create prepayment receipt" settings option, you can select receipt printing after full payment for the product. When the customer picks up the parcel from the courier and pays for it, they will receive the receipt on their smartphone—via Viber or email.

The method of selling goods is up to each entrepreneur to decide individually. The main thing is to issue fiscal receipts correctly and be aware of the nuances of working with ECR. This will help avoid undesirable fines from the tax authorities.