E-commerce accounting: cash registers, taxes, documents
21.03.2026 11:10
E-commerce sales accounting: payments, cash registers, delivery, documents, and taxes
An online store in Ukraine should work not only as a website with a cart, but as a full-fledged trading system: with published seller data, a public offer agreement, delivery and return rules, proper inventory accounting, primary documents, correct fiscalization of payments, and proper tax accounting. The most expensive mistakes in this area are the lack of mandatory information on the site, incorrect interpretation of payments via internet acquiring and cash on delivery, unformalized returns, as well as accounting only for the "net" amount after deducting the bank or payment service commission. (Law of Ukraine)
For an entrepreneur, this means the following: first you need to set up the legal basis for sales, then — document flow and warehouse accounting, and only after that — advertising, payment, and delivery. If the buyer pays by card on the site, through a payment button, or upon receipt, the issue of using a cash register (RRO/PRRO) almost always arises; if the funds are received as a regular credit transfer to an IBAN without using a payment card within a settlement operation, the rule is different. For the single tax, it is important that the income from internet acquiring is taken in the full amount of revenue, including the bank commission, and not in the amount that actually came "on hand". (kyivobl.tax.gov.ua)
What must be in an online store before the first sale
A seller in e-commerce must provide the buyer with direct and stable access to information about themselves. The website or mobile application must have at least: the name of the legal entity or the full name of the sole proprietor, address, e-mail and/or the address of the online store, identification code or tax number, and if the activity is licensed — information about the license. Separately, the law requires disclosing information about the inclusion of taxes in the price and, if the goods are delivered, — about the delivery cost. An electronic contract is concluded through an offer and acceptance, and the buyer must be able to read its terms before confirming the order.
For a distance sale to a consumer, you must also provide information about the seller, the main characteristics of the product, the price including delivery, payment terms, warranty obligations, other delivery terms, the period for accepting the offer, and the procedure for terminating the contract. It is exactly on this block that online stores most often "burn out": there is a site, there is a product, payment works, but there are no mandatory sales and return conditions, or they are hidden so that the consumer practically does not see them. For the lack of necessary, accessible, reliable, and timely information about the products or the seller, the law provides for fines. (Law of Ukraine)
A personal data processing policy must be drawn up separately. Personal data is collected only for a specific purpose, within the necessary volume, with a notification to the person about the data owner, the composition and content of the data, the purpose of collection, and the persons to whom they are transferred. For an online store, this means that you should not ask for passport details, date of birth, or other unnecessary information "just in case", if the full name, phone number, delivery address, and payment details within the limits required for the transaction are enough for sale and delivery.
Which documents form correct accounting
The basis for accounting is primary documents. They can be paper or electronic, but must contain mandatory details: document name, date of preparation, content of the operation, its volume, positions of responsible persons, and other mandatory data. For an online store, this applies not only to the purchase of goods, but to every stage of the sale: ordering, payment, shipment, delivery, return, markdown, write-off, re-capitalization, hosting services, advertising, acquiring, marketplaces, and carriers.
The minimum package of documents for stable accounting in an online store usually includes:
For a small store, this is enough to have control over goods and money. The main rule: every movement of goods or funds must have a document and a clear route — who received, who transferred, when, on what basis, and in what amount.
How to account for sales depending on the payment method
| Payment method | What happens with cash register (RRO/PRRO) | Key tax accent |
|---|---|---|
| Payment by card on the site, via payment button, Apple Pay/Google Pay, internet acquiring | Usually requires a cash register, because it is a settlement operation using an electronic payment instrument | For a sole proprietor on a single tax, the income is the entire amount of revenue; when issuing a fiscal receipt, the date of income for single tax purposes is the date specified in the receipt |
| Payment by regular transfer to IBAN | If the buyer independently makes a credit transfer using IBAN details, without a settlement operation through the seller's payment instrument, a cash register is not used | The date of income is the date of actual receipt of funds to the account |
| Payment upon receipt at a pick-up point, to a courier, via a POS terminal | A cash register is required | Income and settlement document are recorded according to the general rules of settlement operations |
| Cash on delivery via a carrier | It is necessary to set up fiscalization as a settlement operation and transfer the settlement document to the buyer | For VAT and accounting, it is critical to correctly determine the moment of supply/shipment and to separately account for the carrier's and money transfer commissions |
This distinction follows from the fact that the Law on Cash Registers applies to settlement operations in cash and non-cash forms using electronic payment instruments, and the tax service separately explains: in case of internet sales, the seller is obliged to provide the buyer with a settlement document of the established form and content, including in electronic form. At the same time, with a regular credit transfer to an IBAN, a cash register is not used. The forms and mandatory details of settlement documents are determined by Regulation No. 13 of the Ministry of Finance. (Law of Ukraine)
Internet acquiring: what is important for accounting
Internet acquiring is convenient for the buyer, but in accounting, it creates a separate "bridge" between the sale and the actual receipt of funds to the account. The buyer pays today, the payment service or bank transfers the money to the seller later, and often already minus the commission. For the accounting of a legal entity, this means that it is necessary to separately reflect the income from the sale, separately — the debt or funds in settlements with the acquirer, separately — the bank or service commission as an expense. For product accounting, this does not change the main thing: the product is written off from inventories when it is sold according to the rules of accounting policy and contract terms.
For a sole proprietor on a single tax, the tax logic is separate. The tax service directly explained in March 2026: if the settlement in the online store took place through internet acquiring with the issuance of a fiscal receipt, the income is the entire amount of revenue, including the bank's commission, and the date of receipt of income is the date specified in the fiscal receipt. This is one of the most important practical positions for online trading: it is impossible to focus only on the amount that "settled" on the account after the commission. (zak.tax.gov.ua)
When does a sale occur in accounting
Income in accounting is recognized when there is an increase in an asset or a decrease in a liability leading to an increase in equity, and when the criteria for recognizing income are met. For goods, this is closely related to the moment of transfer to the buyer of control, risks, and benefits associated with the product. That is why for an online store, what is written in the public offer, delivery rules, contracts with carriers, and internal accounting policy is fundamentally important.
In practice, it works like this:
For a VAT payer, the "first event" rule applies: tax obligations arise on the date that occurred earlier — receipt of funds or shipment of goods. Therefore, with prepayment by card on the site, the date of VAT consequences will usually be the date of payment; upon shipment without prepayment — the date of shipment. For retail sales to non-VAT payers, it is possible to draw up a tax invoice based on daily transaction totals in cases defined by the Tax Code of Ukraine. (Law of Ukraine)
Single tax, general system, VAT: how not to mix different rules
For a sole proprietor on a single tax, the basic rule is this: income is cash income received during the tax period, and the date of receipt of income is the date of receipt of funds. At the same time, for internet acquiring with a fiscal receipt, the tax service applies a special practical link to the date in the receipt. Single tax payers maintain accounting in the manner provided for by Article 296 of the TCU: a third-group sole proprietor without VAT — in an arbitrary form by means of monthly reflection of income; a third-group sole proprietor with VAT — taking into account income and expenses. (zak.tax.gov.ua)
For a sole proprietor on the general system, the object of taxation is net taxable income, that is, the difference between total taxable income and documented expenses related to economic activity. For an online store, this means that acquirer commissions, delivery, packaging, hosting, advertising, marketplaces, communications, rent, software, and other expenses matter only when they are documented and really related to sales.
For a legal entity operating an online store, tax accounting is built on bookkeeping: inventories are accounted for at historical cost, income — according to the rules of National Accounting Standard 15, the cost of goods sold — separately from income, and banking, logistics, advertising, IT, and other services — as expenses of the respective periods. That is why a store without high-quality accounting of balances and prime cost almost always loses control over the real margin.
Typical accounting entries for the sale of goods
| Operation | Typical approach |
|---|---|
| Capitalization of goods | Dt 281 — Ct 631 |
| Recognition of income from realization | Dt 361, 377, 681 or other appropriate account — Ct 702 |
| Writing off the cost of sold goods | Dt 902 — Ct 281 |
| Receipt of funds from the acquirer to the current account | Dt 311 — Ct 377, 333 or other settlement account |
| Retention of bank/payment service commission | Dt 92, 93 or 949 — Ct 685, 377 or other settlement account |
| Return of goods by the buyer | Dt 704 — Ct 361, 311; simultaneously Dt 281 — Ct 902, if the item is suitable for resale |
These are not separate "rules for an online store", but ordinary accounting logic based on the Law on Accounting, the Chart of Accounts, and standards regarding income and inventories. In online trading, it is not the principle that differs, but the number of intermediate links: website, CRM, acquirer, carrier, pick-up point, marketplace, return service.
Delivery, pick-up points, warehouse, and returns
For an online store, it is critical to separate at least four product statuses: "in stock", "reserved for order", "transferred for delivery", "returned/awaiting inspection". Without this, it is impossible to properly count balances, prime cost, order fulfillment, and buyer claims. If a store works with its own pick-up point, the mere movement of goods to the pick-up point does not yet mean a sale; the sale takes place when the conditions for transferring the goods to the buyer under the contract and primary documents are met.
In distance selling, the buyer has the right to exchange a non-food product of proper quality within 14 days if the product has not been used and its presentation, consumer properties, and settlement document are preserved. At the same time, there is a government list of goods of proper quality that cannot be exchanged or returned. For an online store, this means that return rules should not be "marketing", but tied to the law and the real nomenclature of goods.
Returns must be processed not only as a service, but also in accounting: record the buyer's application, return receipt document, income reversal, adjustment of settlement documents, refund of funds, and for VAT — an adjustment calculation if necessary. It is precisely on returns that online stores often lose both money and goods: the funds are returned, but there are no documents restoring the goods to the warehouse or reducing the income. (Law of Ukraine)
Labeling, product safety, special categories
The general rule is this: the subject of an electronic contract must meet the agreed quantitative and qualitative characteristics, and the buyer must receive sufficient information about the product before purchasing. If the product belongs to categories with special regulation — food products, cosmetics, medical devices, equipment with safety requirements, goods with age restrictions, excisable products, etc. — specialized requirements for labeling, storage, accompanying documents, and sometimes licenses or notifications are added to the online store. The Law on E-Commerce separately requires the publication of information about the license if the activity is subject to licensing.
For an entrepreneur, this means a practical rule: if a product has a special circulation regime, one cannot be limited only to a public offer, acquiring, and delivery. It is necessary to separately check the specialized law exactly for this product group; otherwise, the risk is not only tax, but also consumer and reputational. (Law of Ukraine)
Hosting, CRM, SaaS, marketplaces, internet advertising
For an online store, the services of hosting, domain, CRM, cloud telephony, SMS, email newsletters, advertising cabinets, marketplaces, and payment services are common business expenses that must be confirmed by bills, acts, invoices, statements, and an internal connection with the store's activities. For a legal entity, they are attributed to the expenses of the relevant periods; if a service is paid in advance for several months, it is usually distributed between periods. For a sole proprietor on a single tax, such expenses do not reduce the single tax base, but remain important for controlling margin and operational efficiency. For a sole proprietor on the general system, documentary confirmation and connection with income are important. (Law of Ukraine)
What fines are the most realistic for an online store
The most common risks in online trading are fines for cash registers (RRO/PRRO) and for violating consumer rights. For not carrying out a settlement operation through a cash register, conducting it not for the full amount, or failing to issue a settlement document, the Law on Cash Registers provides for financial sanctions: 100% of the sale amount for the first violation and 150% for each subsequent one. (Law of Ukraine)
Separately, the Law on Consumer Rights Protection provides for liability, in particular for the lack of necessary, accessible, reliable, and timely information about the products or the seller — in cases determined by the Law on Electronic Commerce. For an online store, this means that an "inconspicuous" page with details or an offer without key terms is not a design trifle, but a real legal risk. (Law of Ukraine)
Practical minimum for a small online store
To keep product records in a small store without chaos, it is enough to build six mandatory contours:
In practice, it is useful to reconcile four figures every month: the amount of orders on the site, the amount of fiscalized payments, the amount of actual receipts to the account, and the amount of shipments from the warehouse. If one of them "falls out", the problem usually already exists — it just hasn't been discovered yet by an inspection or a buyer's claim. (Law of Ukraine)
Example from official practice
In March 2026, the tax service officially clarified a situation that is typical for most online stores: if a sole proprietor on a single tax accepts payment via internet acquiring and issues a fiscal receipt, then the income for single tax purposes is the entire amount of revenue, including the bank commission, and the date of receipt of income is the date specified in the fiscal receipt. This is a clear example of why accounting "by net statement" almost always produces an error. (zak.tax.gov.ua)
How to keep sales records in an online store using the Torgsoft program?
To keep track of sales in an online store, the Torgsoft program uses an additional option "Synchronization with an online store". It allows you to merge the accounting of orders, sales, and shipments of the online platform into a single warehouse accounting system. The program works with online stores regardless of their engine (CMS), and the main technical requirement is the ability of your site to receive, process, and output files in .csv or .xml formats.
If you do not have a site yet, the company offers a ready-made solution "Torgsoft Online Market" (TOM) — this is a full-fledged online store that launches in 1 day and is already 100% integrated with your database without the need to involve third-party programmers. In addition, there are separate specialized modules for direct synchronization with Prom.ua and Rozetka marketplaces.
Accounting for internet sales in Torgsoft happens according to the following algorithm:
Torgsoft acts as a single source of truth about prices and product availability. The program regularly uploads files with full information about goods to the FTP server: names, article numbers, barcodes, prices, balances, characteristics, and photos. At the same time, photos are automatically resized, and during subsequent synchronizations, only new or modified photos are uploaded to avoid overloading the data exchange. Thanks to this, balances are updated automatically: if a product was sold in a physical offline store, its balance will instantly decrease on the site, which makes it impossible for a client to order an out-of-stock item.
When a buyer places an order on the site, a file is generated (in .sal, .xml, or .json formats), which is uploaded directly to Torgsoft via the FTP server. These orders go to a special mode "Remote client order". Uploading can happen either manually (by clicking the "Accept order" button) or fully automatically according to a set schedule or via an instant Socket connection. As soon as the order gets into the program, the system can automatically reserve the item in the warehouse.
From the remote order mode, a manager can create a payment invoice in one click, after which further work is carried out in the "Trade with invoice generation" mode. The program automatically pulls client data from the online store (full name, phone, city, delivery address) or creates a new client card if they buy from you for the first time. For their part, order statuses (for example, "Accepted", "Paid", "Sent") can be synchronized back to the site, informing the client in their personal account about the progress of their order.
Torgsoft supports various settlement options for e-commerce. Orders not paid for on the site (for example, those placed with cash on delivery) go to the remote client's orders. If the order was successfully paid online on the site (for example, via LiqPay), the system can automatically create an already paid invoice in the program. You can also connect the "Bank statements by accounts" option to automatically download statements from Privat24 or Monobank, which allows you to quickly identify bank transfers and control the receipt of funds directly in the accounting system.
The program has additional integrations with logistics operators — Nova Poshta and Ukrposhta. This allows you to automatically create bill of lading documents (TTN) directly based on the expenditure invoice in Torgsoft, without going to the postal office account. From the program, you can print labels for parcels, send clients an SMS/Viber with the invoice number, and track delivery statuses.
For the legal operation of an online store, Torgsoft offers a built-in software cash register (pRRO). It allows you to automate complex check issuance scenarios, for which the tax office often issues fines:
Therefore, using Torgsoft for an online store turns the program into a single sales management center. You do not do duplicate work: managing the catalog, prices, warehouse balances, customer base, delivery, and fiscalization occurs exclusively in the accounting system, and all changes are automatically broadcast to your website.
Official sources
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