How Entrepreneurs Can Ship Goods with Nova Poshta: Payments, Receipts, Accounting, and Returns

For an individual entrepreneur (FOP) to ship goods with Nova Poshta across Ukraine correctly, they need to agree on the terms of sale, arrange delivery and receipt of funds, determine how documents will be issued, and reconcile every order with its payment. Whether a cash register (RRO) or software cash register (PRRO) is required depends on the actual payment method and the terms of the agreements. The words “cash on delivery” alone are not enough to determine this.

There is a significant Supreme Court position for full cash on delivery with no advance payment: under the circumstances established by the Court, where the buyer paid for goods through NovaPay upon receipt and the seller received the funds by bank transfer to an entrepreneurial current account, the seller did not carry out a settlement transaction. To apply this conclusion to your business, check that all the conditions match, and keep agreements, goods documents, and payment confirmations. The procedure for prepayments, card acquiring, and other ways of receiving money must be determined separately.

What to prepare before the first shipment

This procedure applies to business sales of goods delivered within Ukraine. Before starting, check the FOP’s state registration, registered business activities, and whether the product range complies with the selected tax system and single-tax group. If a product requires a licence or special sales conditions, establish those requirements before accepting an order. Tax restrictions are set out in Article 291 of the Tax Code of Ukraine; the carrier separately determines which shipments it accepts.

1. Prepare the seller’s information. Make the entrepreneur’s surname, first name and patronymic, registered and actual residential addresses, email address and/or online store address, tax registration number, and, where required, licence information accessible on the website or sales page. If the entrepreneur has officially declined a tax number for religious reasons and has the relevant passport notation, they must provide their passport series and number. The list is set out in Article 7 of the Law of Ukraine “On Electronic Commerce.”

2. Set out the order terms. Specify the product characteristics, price with tax information, payment method, dispatch time, delivery terms, warranties, procedure for handling claims, and returns. Also tell buyers how long they have to accept your offer to enter into an agreement. Before the order is placed, tell the buyer the delivery cost and explain who pays for shipping and the money transfer fee. Also agree on the delivery timeframe.

   Under Part 6 of Article 13 of Law No. 1023-XII, unless a distance contract provides otherwise, the seller must deliver the goods within a reasonable time, but no later than 30 days after receiving the consumer’s consent to enter into the contract. If the ordered goods are unavailable and the contract cannot be fulfilled, the seller must notify the consumer immediately, but no later than that 30-day period.

3. Formalize your relationship with Nova Poshta. Check which specific agreement you have joined as an entrepreneur, who is named as the service customer, and what authority the employee handing over parcels has.
4. Set up cash-on-delivery payments separately. Check the financial agreement with NovaPay, the entrepreneur’s details, the destination account, fees, transfer times, and access to payment registers. The delivery agreement and the money transfer agreement govern different services.
5. Agree on an accounting procedure. Decide who confirms payment, creates goods documents, tracks returns, and checks the bank statement.

The legal basis for seller information and order confirmation is Articles 7, 11, and 13 of the Law “On Electronic Commerce” and Article 13 of Law No. 1023-XII “On Consumer Protection”. Agreements, packaging rules, and applications for business customers are available in Nova Poshta’s official documents section.

For a working cash-on-delivery arrangement, choose transfer to the entrepreneurial account specified in the financial agreement. Nova Poshta describes this service with registers containing the shipment number, payer, date, amount collected and transferred, and fee. This makes it possible to identify which goods the money relates to. The terms are set out on the page about transferring cash-on-delivery funds to an account. The Supreme Court’s conclusion on full cash on delivery concerns receipt into an entrepreneur’s current account.

Practical recommendation: check the account type in your agreement, since the label “business account” alone does not establish that the circumstances match the case. If the service offers a payment account, separately check whether the court’s conclusion applies: the case concerned receipt into the entrepreneur’s bank account. Receipt to a personal card or in cash requires a different assessment.

How to confirm an order before packing

It is practical to assign one number to each order and use it in documents and correspondence. After checking stock, the manager sends the buyer a confirmation that records:

• the name, SKU or model, size, colour, quantity, and agreed price of the goods;
• the total value of the goods, any advance received, and the balance due;
• the recipient’s name, phone number, locality, branch, or delivery address;
• who pays for delivery and the money transfer, and the dispatch timeframe;
• the seller’s contact details and the process for warranty claims, exchanges, and returns.

Save the confirmation and the buyer’s reply with the order. Article 11 of the Law “On Electronic Commerce” requires the seller to promptly confirm receipt of an electronic order. Article 13 of Law No. 1023-XII requires written or electronic confirmation of pre-contractual information. If the buyer changes the size or address, record the final details before creating the consignment note.

What documents are needed for goods, delivery, and payment

Several documents may exist for one order because they confirm different events. For an audit or return, it is important to establish how they are linked.

The distinction between a settlement document for goods and a transfer document follows from Articles 2 and 3 of Law No. 265/95-VR and is explained in the position of the State Tax Service of Ukraine. The fact that the seller is not required to process a particular receipt through an RRO does not remove the need to document the sale and the goods in the order.

When is an RRO needed for cash on delivery? How to determine your arrangement

Articles 2 and 3 of Law No. 265/95-VR link the use of an RRO or PRRO to the performance of settlement transactions. An entrepreneur therefore needs to establish who accepts payment from the buyer, on what contractual basis, by what method, and where the funds are received by the seller.

Full cash on delivery through NovaPay with no advance

In its ruling in case No. 520/27700/25, the Supreme Court concluded that the seller had not carried out a settlement transaction where all of the following circumstances applied:

• the buyer ordered the goods remotely online;
• the seller shipped the goods with Nova Poshta without any advance payment, even a partial one;
• the buyer paid the full price of the goods through NovaPay upon receipt;
• NovaPay transferred the funds by bank transfer directly to the entrepreneur’s current account;
• the actual transactions were supported by agreements and accounting documents.

The Court expressly limited its conclusion to the particulars of this arrangement. It also noted that the question of issuing or not issuing a document, and whether its form and content were compliant, fell outside the scope of the case: the challenged fine concerned failure to process transactions through an RRO. A seller using a similar arrangement should therefore provide the buyer with proper goods and warranty documents and retain proof of transfer.

Practical recommendation: before applying this approach, compare your agreements, payment settings on your website, and actual movement of funds against all the conditions listed above. Keep the agreements, an example of an order with no advance, the TTN, goods document, NovaPay register, and statement showing the credit in a working file. If even one condition differs, determine the settlement procedure separately with an accountant or tax adviser.

How to account for the tax authority’s different position

The explanation from the State Tax Service of Ukraine (STS) describes an approach in which an independent forwarding agent delivers the goods and a separate financial intermediary transfers the money; for that case, the STS required the seller to issue a fiscal receipt for the goods before dispatch. At the same time, for a different agreement in which a courier accepts cash on delivery in its own name and issues a settlement document upon delivery, the tax authority allowed that the seller might not need its own RRO.

The STS position should be assessed alongside the Supreme Court’s conclusion above. The Court found that the seller had not carried out a settlement transaction specifically where the buyer paid the full amount through NovaPay to a current account with no advance. The differing approaches make it especially important to keep documents and ensure that the actual arrangement matches the relevant conditions. For an unusual agreement, it is advisable to obtain an individual tax consultation with a full description of the payments and, when assessing the response, take the court position into account.

IBAN transfers, acquiring, and prepayments

A direct transfer from the buyer’s account to the seller’s entrepreneurial account using an international bank account number (IBAN) should be distinguished from card acquiring, which is the acceptance of card payments through a payment form or terminal. For a direct account-to-account transfer, the seller does not accept cash or a card within the meaning of a settlement transaction. For card acquiring, the fact that a payout is credited to an account does not remove the obligation to fiscalize the settlement transaction unless an applicable exception applies.

In case No. 520/27700/25, the Supreme Court specifically distinguished full cash on delivery from remote card acquiring and prepayments. A payment link for card payment, a partial advance, a transfer to a personal card, or other contractual roles therefore require separate assessment. The exemption under clause 14 of Article 9 of Law No. 265/95-VR applies to payments for services and does not, on its own, create a general exemption for the sale of goods.

How to document an advance and the remaining cash-on-delivery amount without double counting

If the buyer pays part of the price before dispatch, record the method, date, and amount of the payment. Determine how it must be fiscalized and how the final settlement will be handled before handing over the parcel. The court’s conclusion on full cash on delivery with no advance does not automatically apply to this order.

1. Keep confirmation of the advance actually received and link the payment to the order number.
2. Calculate the amount the buyer still owes for the goods and enter only that amount as the cash-on-delivery sum.
3. If the transaction requires fiscalization, set up the advance and final settlement documents with the amount already paid in mind. The documents must make it possible to verify the full value of the goods and each payment without counting the advance twice.
4. After delivery, reconcile the actual cash-on-delivery payment against the balance due, the NovaPay register, and the statement.

Illustrative example. The goods cost UAH 2,400. The buyer paid an advance of UAH 600, so the cash-on-delivery amount for the goods should be UAH 1,800: 2,400 − 600 = 1,800. Total payment for the goods is UAH 2,400: 600 + 1,800. If the cash-on-delivery amount is mistakenly set to UAH 2,400 after the advance, the buyer will pay UAH 3,000 in total, which is UAH 600 more than the agreed price. Account for delivery and payment fees separately, according to who pays them.

If a payment is a settlement transaction that requires fiscalization, the seller creates a fiscal receipt at the time of that transaction. This also applies to an advance received by a method that requires an RRO or PRRO. Articles 2 and 3 of Law No. 265/95-VR define when an electronic settlement document must be created and allow the receipt to be issued in paper or electronic form.

Part 11 of Article 8 of Law No. 1023-XII also requires a document to be issued or created electronically no later than the transfer of the goods. Therefore, issue a receipt for an advance when the relevant settlement transaction takes place. A payout received from an intermediary must not cause an already documented settlement to be fiscalized a second time.

Practical recommendation for electronic receipts: before launch, check that payment notifications are received, the receipt is created, it has a fiscal number, and it is delivered to the buyer. If the process depends on carrier status updates, assign an employee to monitor delays. The parcel’s status alone does not confirm that a receipt was created and provided.

How to check the goods, pack the parcel, and hand it to the carrier

After the order is confirmed, the employee packing the parcel checks the actual goods against the order and goods issue note. For products with serial numbers, it is advisable to record the number of the specific unit; this helps identify the product in case of a warranty claim or return.

1. Check whether the item can be shipped. Compare it with Nova Poshta’s rules and the restrictions of the selected delivery method. For goods requiring temperature control or special packaging, check the relevant conditions before promising delivery to the buyer.
2. Check the condition and contents. Count the units and check the model, size, accessories, instructions, and warranty documents. If needed, take photos of the goods and contents for internal control.
3. Pack the shipment. Choose packaging in accordance with the carrier’s official rules and the nature of the goods. Measure and weigh the parcel once it is ready.
4. Complete the consignment note. Enter the correct sender, recipient, phone number, address, number of parcels, actual weight and dimensions, contents description, declared value, and service payers. Check that the declared value matches the actual value of the contents.
5. Check the cash-on-delivery amount. After an advance, it must match the balance due. For goods paid in full, check that no second payment has been set up.
6. Confirm the actual handover. Save the TTN number and confirmation that the carrier accepted the shipment, then send the buyer the tracking number.

A TTN created in the account does not yet confirm that the parcel was physically handed over to the carrier. For tracking purposes, record in the order the dates when the consignment note was created, the parcel was accepted by the carrier, and the parcel was delivered. The source for packaging and acceptance requirements is Nova Poshta’s rules and documents.

Who needs to keep goods inventory records under Order No. 496

Requirements for purchase documents depend on the entrepreneur’s tax status and product range. An FOP under the general tax system must have supporting documents on the origin of the goods under clause 177.10 of the Tax Code of Ukraine. Documented expenses are also important in determining taxable income.

Clause 12 of Article 3 of Law No. 265/95-VR provides an exception to goods inventory requirements for FOPs who are single-tax payers and are not registered as value added tax (VAT) payers. The exception does not cover entrepreneurs selling technically complex household goods subject to warranty repair, medicines, medical devices, and jewellery and household products made from precious materials as defined by law. Therefore, being under the simplified tax system does not by itself mean that the same rules apply to every seller.

If the Procedure for Keeping Goods Inventory Records, approved by Order No. 496 of the Ministry of Finance of Ukraine, applies to an FOP, they must record incoming goods in the prescribed form before sale and retain the primary documents as an integral part of it. The Procedure also covers goods leaving inventory through a lawful cashless sale without an RRO. Therefore, the absence of a fiscalization requirement for a particular payment does not cancel an applicable goods inventory requirement.

In practice, it is advisable to keep supplier documents by batch and link them to product items. Even when the form under Order No. 496 is not required, purchase confirmations help check cost, completeness, and claims against the supplier. Support tax figures with documents in accordance with Article 44 of the Tax Code of Ukraine.

How to reconcile orders, cash on delivery, and receipts every day

Use the order number and TTN number for reconciliation. The NovaPay register shows funds received and transferred, while the account statement confirms the actual credit. If one payout covers several parcels, allocate it using the register details.

How to determine income for a single-tax payer

Under clauses 292.1 and 292.6 of the Tax Code of Ukraine, a single-tax payer’s cash income is determined when the funds are received. In its ruling in case No. 520/27700/25, the Supreme Court cited Letter No. 11220-02-2/93 of the Ministry of Finance of Ukraine: for the described NovaPay sale paid for upon receipt, the income date is the date funds are credited to the payer’s account. Therefore, check the parcel delivery date and income date separately.

When selling their own goods, a single-tax payer accounts for the full amount received for the goods before deduction of the intermediary’s fee. Transfer expenses do not reduce income under Article 292. For a VAT payer, take into account the exclusion of the VAT amount provided for in clause 292.11. Fees or delivery charges that the buyer pays directly to the relevant service provider and that are not the seller’s revenue must be recorded separately in the reconciliation.

Illustrative example for an FOP on the single tax without VAT. The buyer paid UAH 2,000 for the goods. Under the illustrative agreement, the intermediary withheld a fee of UAH 26 from the seller’s funds and transferred UAH 1,974 to the seller’s account: 2,000 − 26 = 1,974. Income from this sale is UAH 2,000. In the reconciliation, record UAH 2,000 paid, the UAH 26 fee, and the UAH 1,974 credit; under the arrangement described, recognize income on the date the funds are credited. The fee in this example is for calculation purposes only.

Record an advance in income when it is received, and record cash on delivery in the amount actually received. The goods transfer, creation of a consignment note, or payout of funds already accounted for must not create duplicate income. The legal basis is Articles 292 and 296 of the Tax Code of Ukraine; the explanation concerning NovaPay is cited in the Supreme Court ruling.

What changes under the general tax system and for VAT

For an FOP under the general tax system, clause 177.2 of the Tax Code of Ukraine defines the taxable object as the difference between total taxable income and documented expenses related to business activity. Therefore, record revenue and allowable costs for goods, transportation, and payment services separately, with supporting documents. The single-tax rule that income is not reduced by a fee does not replace the net income calculation under Article 177.

If an FOP is registered as a VAT payer, they must separately determine the date of tax liabilities. Under the general rule in clause 187.1, it is the earlier of: receipt of payment or shipment of the goods. VAT liabilities can therefore arise before funds are received in a cash-on-delivery arrangement. For card payments, also check the special rule in clause 187.5. VAT rules and the conclusion about whether a settlement transaction took place are applied separately. The basis is Articles 177 and 187 of the Tax Code of Ukraine.

What to do if the buyer does not collect the parcel

First establish whether any money was received. This determines the financial documentation, while the physical return of the goods must be confirmed in every case.

The buyer did not pay anything

Record the refusal or uncollected shipment, arrange the return through the carrier, and retain the link between the original and return TTNs. When the parcel is physically returned, check the goods’ completeness and condition and record their return to available stock. Until then, it is advisable to keep the goods in a “returning” status so staff do not sell them as available.

If no money was received from the buyer, there are no grounds to document a payment back to them. For a single-tax payer, merely shipping unpaid goods does not create cash income. If a fiscal document was already created before dispatch, separately process the proper correction based on the actual circumstances and the rules that apply to your RRO or PRRO. Do not mark money as refunded to the buyer if no refund was made.

An advance was paid or the goods were already paid for

1. Receive the buyer’s request and record the order number, goods, grounds, and refund amount.
2. Check the original payments and documents to establish the amount actually paid.
3. Document the goods return and inspect their condition if the goods are being returned.
4. Make the actual refund by the agreed method and retain proof of payment.
5. If fiscal documentation is required for the refund, create the relevant document linked to the original sale.
6. Record the tax consequences under your tax system.

Subparagraph 5 of clause 292.11 of the Tax Code of Ukraine provides that money returned to a buyer following a goods return, contract termination, or a written request for a refund is excluded from income. To apply this provision, keep the grounds and proof of the actual refund. A TTN status of “return” alone does not confirm that money was refunded. If receipt and refund fall in different reporting periods, determine the reporting correction separately based on the documents.

For internal control, it is useful to create a return receipt document with the order number, TTN, list and quantity of goods, inspection result, and responsible employee. If money was refunded, add the amount, date, and details of the supporting document. Collect only the buyer’s personal data needed to document the specific transaction; this approach is required by Part 4 of Article 7 of the Law “On Electronic Commerce.”

How to protect buyers’ rights during exchanges and returns

When an individual buys goods for personal needs, apply Article 13 of Ukrainian Law No. 1023-XII “On Consumer Protection” to the distance sale. For goods purchased for business activity, determine the return procedure separately under the agreement and applicable Ukrainian law. Under Part 4 of Article 13, a consumer may notify the seller that they are terminating a distance contract within 14 days of confirmation of the information or receipt of the goods.

If the information confirmation does not meet Part 3 of Article 13, the period for terminating a contract for tangible goods is 90 days from receipt of the goods or first delivery. If the seller corrects the confirmation during that period, the consumer has 14 days from receipt of the corrected confirmation. Returning tangible goods also indicates termination of the contract. Part 5 of Article 13 provides exceptions unless the agreement says otherwise.

One exception concerns goods made or modified to a consumer’s order when they cannot be sold to another person or can be sold only with significant financial loss.

Part 7 of Article 13 extends Parts 5–9 of Article 12 to distance contracts. The consumer must tell the seller where the goods can be collected and keep them in an unchanged condition. Damage not caused by the consumer and a reduction in value due to opening the packaging, inspection, or testing do not deprive them of the right to terminate the contract. The seller pays for the return and reimburses the consumer’s related expenses.

If the seller did not provide a document for the transaction or confirmation of the information, the consumer notifies the seller that the contract is invalid; the seller must refund the money and reimburse the return costs within 30 days of receiving that notice. Also take into account the rule in Part 5 of Article 12: if the seller does not take steps to collect the goods within 60 days after the consumer receives them, the consumer’s obligation to store the goods ends and the goods become the consumer’s property, with no obligation to pay for them.

Under Part 9 of Article 12, which also applies to distance contracts, if the seller misses the prescribed refund deadline, they must pay the consumer a penalty of one percent of the product price for each day of delay. Align your store terms and returns procedure with these requirements before accepting orders.

Distinguish exchanges of non-food goods of proper quality under Article 9 from claims about defects under Article 8. If an ordinary defect is found during the warranty period, the consumer may request a proportional price reduction, free repair, or reimbursement of repair costs. Under Article 8, consumers may request contract termination with a refund or replacement of the goods if the goods have significant defects caused by the manufacturer, seller, or service provider, or are counterfeit, with confirmation by an expert examination where required.

Part 8 of Article 8 separately provides for replacement or a refund for unfit food products. The seller must accept goods of improper quality; the seller or manufacturer pays to deliver bulky goods or goods weighing more than five kilograms to the seller and return them to the consumer. Under Article 9, the consumer may request an exchange within 14 days, not counting the purchase date, unless the seller has announced a longer period.

The goods must be unused, with their appearance, consumer properties, seals, and labels preserved, and the consumer must retain the receipt or other settlement document in the form required by law. If an equivalent item is unavailable for sale, the consumer may, among other options, terminate the contract and receive a refund. Also check the list of exceptions under Resolution No. 172 of the Cabinet of Ministers of Ukraine.

When a contract is terminated under Articles 8 or 9, the seller refunds the money on the day of termination, or, if that is not possible, within the agreed timeframe and no later than seven days. Under Article 9, the amount is based on the goods’ price at the time of purchase. Under Article 8, if the price has increased, the calculation uses the price at the time the claim is submitted; if it has decreased, it uses the price at the time of purchase.

For a distance-sale withdrawal, check its specific legal basis and applicable references before promising a refund deadline.

When reviewing a buyer’s request, find out whether they are withdrawing from a distance contract, requesting an exchange of goods of proper quality, or reporting a defect. This helps determine the correct timeframe, delivery costs, and documents. The main rules are set out in Law No. 1023-XII. The general entry into force of Law No. 3153-IX has been postponed, including until martial law is terminated or lifted. Its provisions should therefore not be automatically incorporated into a store’s current terms; the basis is clause 1 of Section IX of Law No. 3153-IX.

Tracking Nova Poshta shipments in Torgsoft

For domestic shipments, Torgsoft offers an optional paid feature, “Integration with Nova Poshta”: it lets you create and print TTNs, add an already-created consignment note by number, and track its status. You need an internet connection, a Nova Poshta account, a valid application programming interface (API) key, and configured sender and address details. The feature works with the “Trade with Invoice” mode, so check licence compatibility before purchasing: this mode is not available in “Torgsoft-Start.” Features and terms are described in the integration instructions and the licence comparison.

You can set up a practical workflow as follows: check the goods in “Warehouse Status”, prepare an invoice and goods issue note in “Trade with Invoice” mode, then open “Work with TTN” in the goods issue note’s delivery settings and create a Nova Poshta consignment note. Before saving, check the cash-on-delivery amount: according to the documentation, it may be filled automatically from the total on the goods issue note, so after an advance, check that the buyer will pay only the balance.

Separately fill in the “Declared Value” field according to the value of the contents: the integration guide says that if it is left blank, UAH 300 is used to create the consignment note. Then track the delivery status. When importing an order from a website, pass recipient and address details in the documented format. Fill in all text fields used to create the Nova Poshta recipient address in Ukrainian: the program uses them to search for and create records on the carrier’s server and in the Torgsoft database.

In Nova Poshta settings, also select the sender contact person for the stock location from which the goods will be deducted during synchronization. For a return, the program lets you select goods from a sale and create a goods return note; use the refund action according to the actual refund made. Check the “Maximum Return Period” setting in the program’s general settings: the documentation links the ability to process a return to the number of days configured.

Program settings must allow the business to meet buyers’ legal rights, including those concerning goods with defects during the warranty period. The basis is the delivery import instructions, sales documentation, and returns procedure.

Determine fiscalization separately for each payment method. If a transaction requires a PRRO, check its registration, separate connection and configuration, supported equipment, payment forms, and how the receipt is provided. Printing a consignment note or a regular receipt does not confirm fiscalization; print options depend on the configured printer. The delivery integration documentation does not specify that a goods fiscal receipt is created automatically through NovaPay. For full cash on delivery that matches the circumstances of case No. 520/27700/25, keep the documented workflow without a seller settlement transaction and provide the proper goods and payment documents.

What to check before closing each order

• The buyer received the agreed goods and documents, or the returned parcel was physically accepted and documented.
• The order number is linked to the goods issue note, TTN, and payments.
• The advance and cash on delivery together match the value of the goods; no payment has been counted twice.
• The NovaPay register reconciles with fees and the actual credit to the entrepreneurial account.
• For transactions requiring fiscalization, the buyer was provided with the appropriate receipt.
• Goods returns and money refunds are supported by separate documents that reflect what actually happened.
• Income, expenses where applicable, and VAT are recorded under the rules for the entrepreneur’s tax status.

Keep order documents in a way that lets you find them by sale number or TTN. Determine the retention period under Article 44 of the Tax Code of Ukraine, taking into account any applicable extensions; retain documents related to an audit or dispute until it is concluded and the statutory minimum retention period has elapsed.