How to correctly fill out the "payment form" in the ECR fiscal check?

In a store working with ECR or Electronic Cash Register, the customer can pay for goods in multiple ways, choosing the most convenient option for themselves. These can include:

• payment with a certificate or voucher,

• prepayment,

• mixed payment,

• full payment upon delivery,

• payment by card,

• payment in cash,

• deferred payment (credit).

Accordingly, the seller must correctly configure their cash register to avoid errors in sales transactions or service provisions.

Let's look at when a fiscal receipt is required, and how to fill in the payment details in the ECR receipt so that there are no unnecessary questions from the tax authorities.

What does the law refer to?

The main requirements for entrepreneurs regarding the correct filling of fiscal receipts are approved by Order No. 13. The document specifies that the payment method must be indicated, and the amount of money must be reflected in line 19 of the transaction receipt.

This line must be repeated in one receipt as many times as the seller processes payment methods through the ECR or software ECR. However, if the customer pays only in cash, the law allows for this line to not be printed.

The law does not limit the number of payment methods used by a store customer when purchasing a product.

What is indicated in the fiscal receipt for advance payments?

An advance payment is a prepayment for goods, and such a transaction must also be processed through the cash register. In the ECR settings, you must specify "advance payment for goods".

The ECR Law categorizes all advance payments made either in cash or non-cash form as settlement transactions. Therefore, these sales must be processed through an ECR or software ECR.

Deferred payment (credit)

A deferred payment situation often occurs when, for example, the goods are shipped to the recipient, and payment is received later.

In this case, the seller forms the receipt at the moment the goods are shipped. The receipt specifies the corresponding payment method as "credit/deferred payment".

The tax service also allows for configuring the program to reflect "credit repayment" when processing the transaction through the ECR or software ECR.

If the goods are shipped without any settlement transaction, the seller does not need to apply an ECR or software ECR.

If the final payment is made in cash, then the deferred payment must be processed through the ECR. In this case, there are several options for filling in the payment form:

• "cash",

• "EPZ/card/non-cash".

Therefore, it depends on how the customer of the store makes the payment.

Filling in the payment form when using cash on delivery

Previously, under cash on delivery conditions, when goods were delivered by delivery services or Ukrposhta, the tax authorities did not require the seller to use an ECR or software ECR. This was because the courier companies collected cash payments from the recipient on behalf of the seller when the goods were dispatched. Therefore, the courier company, and not the seller, formed and issued receipts to the buyer.

Today, the situation is slightly different: the tax authorities insist that the seller's obligation to use ECR/software ECR under cash on delivery conditions is determined by the contracts concluded with delivery services. For instance, with Ukrposhta, everything remains the same, but with courier companies, the rules have changed. Now, Nova Poshta has been reclassified as a courier company and receives payment for its services through the intermediary company "Nova Pay" and no longer accepts cash on delivery for goods delivered. In this case, the seller must use an ECR to record the transaction with the customer.

When issuing a receipt, the payment type must be marked as "credit" or "payment deferral", and it must be indicated that the transaction is non-cash.

Gift Certificates, Vouchers, and Notes

Settlement transactions involving gift certificates, vouchers, etc., must be processed through an ECR/software ECR. When filling out the payment form on the receipt, it is necessary to indicate "non-cash".

However, the seller can also clarify in the receipt how the payment was made – using a "gift certificate", "voucher", or "note". Additionally, the amount paid with the chosen payment method should be specified.

There are cases where, for example, a gift certificate may cover only part of the purchase amount. In this case, the seller specifies several payment forms in the receipt, adding "cash and/or non-cash".

As for forming a separate receipt for using the gift certificate: the tax authorities do not require this to be mandatory, as the purchase of the certificate has already been processed through the cash register.

Mixed Payment through ECR

Let’s imagine a situation where the customer does not have enough cash to pay for the goods. They have the right to pay part of the amount with a payment card.

In this case, it is a mixed payment (cash and non-cash). The ECR Law stipulates that such operations are settlement transactions and must therefore be processed through a cash register.

However, in order to carry out such a transaction, the seller must program the ECR in advance to ensure that the receipt shows two types of payment forms: "cash" and "card".

Partial Payment: Prepayment and Cash on Delivery

When payment is made through several methods – advance payment and cash on delivery, the seller must issue a separate fiscal receipt for each part of the payment, provided the store accepts payments in cash or by card.

If the customer pays via a bank transfer to the seller's account, specifically using IBAN details, there is no need to use an ECR. The tax authorities do not object to this but remind that the store must always have documents that confirm each sales transaction.

In cases where payment is made using different methods – cash and bank transfer, the seller must issue a fiscal receipt but only for receiving cash. The payment form on the receipt must indicate "cash".

How to Mark the Payment Form in the Fiscal Receipt for Fuel Purchases?

The tax authority constantly monitors fuel sales transactions. Therefore, when settling with a customer, the seller must issue a fiscal receipt through the ECR and specify the payment form as "cash, electronic payment, credit, etc.". Alongside this, the amount of money paid using the selected payment method must be indicated.

Such control by the tax authorities is primarily related to the increasing cases of payment method substitution in settlement receipts. For instance, when paying in cash, the payment form is often substituted with terms like "voucher", "note", "prepayment", etc. Such substitutions, where cash payments are replaced with non-cash, lead to the receipt of unaccounted funds, which violates the current legal norms.

Payment via Online Banking

If the customer pays for the goods through an online banking service, such as the Privat24 app, using a card or IBAN, the seller is not required to use the software ECR. In this case, no fiscal receipt needs to be issued, and the payment form does not need to be specified.

How to Correct an Error in an ECR Receipt?

When generating a transaction receipt, the seller may make a mistake. If the wrong payment form is selected, an act must be created. The document should specify the incorrect amount and include the details of the fiscal receipt. After canceling the incorrect amount or the erroneously specified payment form, the seller issues the correct receipt and provides it to the customer.

The created act must be stored for three years. During a tax audit, the authorities may require additional analysis of this document.

From this, we can conclude that almost every sales transaction or service provision must be fiscalized with the corresponding payment form in the receipt. To fully automate such transactions, the cash registers must be pre-configured for the necessary payment options. In this case, there will be no issues with receipt formatting during a tax audit.