Installment Prepayments in Torgsoft: From Invoice to Goods Handover

To accept several prepayments and hand the goods over to the buyer after full payment, use «Торгівля з випискою рахунка» (Trade with Invoice Issuance) in Torgsoft. The manager creates one invoice, the cashier records each contribution, and when handing over the goods, prepares a goods issue note and records the final top-up. For consecutive payments, set receipt printing for the goods issue note to «На суму оплати» (For the payment amount). If the store is required to use a cash register (RRO) or a software cash register (PRRO), each cash or card contribution must be accompanied by a separate fiscal receipt.

Before starting, decide when the buyer will collect the goods and how each installment will be paid. The «На суму оплати та боргу» (For the payment and debt amount) mode completes fiscal processing of the goods issue note in the program and blocks subsequent payment receipts for that goods issue note. The ability to record later debt repayments in the financial records does not release the store from its obligation to issue the required receipt. Refunds also require separate control: the returned goods, the actual payment to the buyer, and the fiscal documents must match. The procedure described here applies to trade in Ukraine.

What to clarify before choosing a complex payment arrangement

If you plan to hand over the goods before full payment or use a complex arrangement for which the procedure for issuing all required receipts has not been established, clarify that procedure in advance with the State Tax Service of Ukraine (STS). In your inquiry, describe when the buyer receives the goods, how each installment is paid, and how the store will refund the money if the buyer declines the purchase. Agree with your accountant on the documents required at each stage, including for a refund after several payments.

Compare this procedure with the Torgsoft settings and limitations described below. The owner decides whether the store will accept payments under this arrangement before introducing it. If it is unclear how to issue all required receipts for the chosen payment sequence, select another payment procedure. Recording a payment in the financial records or configuring the program does not replace a required fiscal document.

Prepare Torgsoft to accept prepayments

«Торгівля з випискою рахунка» (Trade with Invoice Issuance) is available with the «Ультра» (Ultra) and «Термінал» (Terminal) licenses. Invoice issuance is unavailable in «Старт» (Start). The described transactions using the built-in PRRO require the separate paid «Програмний РРО» (Software RRO) option, which must be purchased for each workstation where fiscal receipts are registered. Before purchasing, check the number of workstations you need and the usage period on the Torgsoft licenses and PRRO option pages.

The owner asks the administrator to configure the seller enterprise, the accounting center—the store or warehouse in Torgsoft—cash desks, and bank accounts. The PRRO setup requires registering the point of sale, the PRRO itself, and cashiers; installing a qualified electronic signature (QES); and specifying taxes and payment methods. Product records must contain the correct names and indicators for inclusion in the fiscal receipt.

The instructions below apply to a regular invoice created manually by an employee: one seller, products fully included in the fiscal receipt, settlements in hryvnias, and a single goods handover after full payment. Marketplace orders may have other limitations: for example, the combined action for creating a goods issue note and recording its payment is unavailable for Rozetka orders.

Set the receipt printing options

The administrator opens «Налаштування → Параметри → Чек» (Settings → Parameters → Receipt) and sets the cashier workflow:

• In «Умови друку чека в Торгівлі з випискою рахунка» (Receipt printing conditions in Trade with Invoice Issuance), select «Пропонувати друк» (Prompt to print) or «Друк чека завжди» (Always print receipt).
• For «Друк чека передоплати на ПРРО» (Print prepayment receipt on PRRO), enable a print prompt or always print. If the program requests confirmation, the cashier must confirm each required receipt.
• For «Друк чека накладної на ПРРО» (Print goods issue note receipt on PRRO), select «На суму оплати» (For the payment amount) when the buyer will pay in consecutive installments.
• Enable the receipt text «Передоплата за» (Prepayment for) before the product name using «Відображати "Передоплата за" перед назвою товару при друку чека за передоплатою рахунка» (Display “Prepayment for” before the product name when printing an invoice prepayment receipt).

The selection process for these options is described in the instructions for using PRRO in Trade with Invoice Issuance. Before the first payment, the administrator and cashier must ensure that the actual payment method matches the payment form and method selected in the program. In particular, card payments and direct bank transfers require the corresponding values to be selected correctly.

Create one invoice for the entire order

The manager opens «Документ → Торгівля з випискою рахунка» (Document → Trade with Invoice Issuance), goes to the «Рахунок» (Invoice) tab, and clicks «Додати» (Add). In the invoice, they specify the buyer, seller enterprise, and required accounting center. On the «Товар рахунка» (Invoice Products) tab, they add the products and check the quantities, prices, and total.

As a practical rule, record the agreed installment amounts and goods handover date in the order documents. Prepayment made before the goods are handed over is governed by Article 693 of the Civil Code of Ukraine. If the store plans to hand over the goods before full payment, that is a different arrangement: for a sale on credit with installment payments, Article 695 requires the price, payment procedure, deadlines, and amounts to be agreed.

Record each subsequent installment against the same invoice. This lets the employee compare the total purchase price with the funds received and the amount the buyer still owes.

Accept multiple payments and hand over the goods after final settlement

Example. A buyer orders one chair for UAH 2,000. They pay UAH 500 in cash, then UAH 700, and pay the final UAH 800 when collecting the goods. There are no discounts, bonuses, or partial handovers.

First installment — UAH 500

1. The cashier finds the invoice and selects «Внести оплату» (Record a payment).
2. In the payment form, they select the cash payment form, cash desk, and seller enterprise, then enter the UAH 500 actually received and the payment date.
3. They confirm the payment and generation of the required fiscal receipt.
4. They verify that the receipt has been registered and give it to the buyer.

After this, UAH 500 should have been received against the invoice, leaving UAH 1,500 unpaid. The goods remain in the store: the employee does not record their handover at this stage.

Second installment — UAH 700

The cashier opens the same invoice again and records the new UAH 700 payment, selecting the actual cash desk, enterprise, and date. Before confirming, they check the previous UAH 500 payment to avoid recording it twice. After this transaction, UAH 1,200 has been received in total, with UAH 800 remaining to be paid.

For a sequence of partial payments, Torgsoft generates the first prepayment receipt, the next installment receipt, and then the final settlement receipt when the balance is paid. Subsequent receipts refer to the fiscal number of the first prepayment receipt—the unique number of the registered document. The cashier checks this link, the new payment amount, and the remaining balance.

Final UAH 800 and handover of the chair

1. The manager or cashier opens the invoice and checks the product, the full price of UAH 2,000, and the UAH 1,200 already received.
2. They select «Створити накладну та оплатити її» (Create a goods issue note and record its payment). The goods issue note records the handover and removal of the goods from the stock records.
3. In the payment form, they enter only the new installment—UAH 800—as well as the actual cash desk, enterprise, and date. If the employee cancels entry of the additional payment after the previous UAH 1,200 has been linked, the goods issue note will still have been created. Before trying again, they find it and check its payments to avoid creating another goods issue note and removing the goods from stock a second time.
4. When generating the receipt, they check the prepayments taken into account and the current additional payment. For a card payment, they also select the appropriate non-cash payment method.
5. After the receipt is registered, they give the final receipt to the buyer and hand over the goods under the goods issue note.

The invoice workflow instructions describe how to create a goods issue note, record a payment, and view prepayments. After completion, the cashier should see the following totals:

Do not add the full product price shown on the final receipt to the prepayments already received as a new incoming payment. In the example, the store received UAH 2,000. Showing the product at its full price in the final document does not mean that the store received this amount a second time.

Which receipts are required for cash and card installments

For a store required to use an RRO or PRRO, accepting cash and card payments constitutes settlement transactions under Articles 2 and 3 of Ukrainian Law No. 265/95-VR. The State Tax Service of Ukraine (STS) requires a separate fiscal receipt for each such part of the settlement. A bank confirmation of a card payment does not replace a fiscal receipt.

The advance receipt must make clear which product the funds were paid for. When the goods are handed over, the final receipt must show the product name, full price, quantity, previous advances, and additional payment. The STS explains this procedure in its answer about advance payment and final settlement in the public Information and Reference Resource (ZIR).

If the buyer has paid the full price in advance but receives the goods later, the STS position is that a final receipt with zero additional payment is still required at handover. Closing the invoice payment by itself does not confirm that this document has been issued. Before accepting the final advance, set up the procedure for the later goods handover separately; do not record a fictitious repeat payment to obtain a receipt.

The required details are established by the Regulation approved by Order No. 13 of the Ministry of Finance of Ukraine. The cashier checks the seller and point of sale, product details, amounts, payment form and method, date, and fiscal number. If the seller is a value-added tax (VAT) payer, the accountant also checks how it is shown: according to the STS explanation about installment payments, VAT in advance receipts applies to the advances received, while VAT in the final receipt applies to the balance due.

Why a receipt for the payment and debt amount prevents another receipt

The «На суму оплати та боргу» (For the payment and debt amount) mode includes the current payment and the unpaid balance in the receipt. For example, for a UAH 2,000 purchase, this may show UAH 500 received and UAH 1,500 owed. For the debt portion, the cashier specifies the configured payment form and method. The specific wording on the receipt depends on these settings.

Torgsoft treats this receipt as final: it is no longer possible to generate another fiscal payment receipt for this goods issue note. Therefore, this mode is not suitable as the general setting for consecutive cash or card installments, each of which requires a separate receipt. Changing the general setting after the final document has been registered does not undo its consequences.

In the financial records, debt repayment remains available through «Видаткова накладна → Внести оплату за товар» (Goods Issue Note → Record Payment for Goods). The employee enters the actual amount, payment method, cash desk or bank account, enterprise, and date. This transaction reduces the debt without removing the goods from stock again, but a financial entry does not confirm that a new fiscal receipt has been registered.

If a final receipt showing debt has already been created, retain the invoice, goods issue note, payments, and all receipts. Before the next cash or card settlement, provide Torgsoft support with the details of these documents and agree with support and your accountant on how to record the next payment and issue the required fiscal document. Do not delete payments or create a duplicate sale to work around the limitation.

How to account for direct IBAN transfers and bank installments

A direct transfer to a current account using an International Bank Account Number (IBAN), under the conditions described by the STS, may take place without an RRO or PRRO. The accountant records the actual incoming payment against the buyer’s corresponding invoice and checks it against the bank statement. If all payments are such direct transfers without a settlement transaction, the goods are handed over under a goods issue note, and the bank confirmations are retained.

If the buyer makes an additional cash payment after a direct IBAN prepayment, the cashier issues a fiscal receipt that takes the previous payment into account. The earlier transfer must not be recorded as cash received today. The fact that funds were credited to an IBAN account does not prove that it was a direct transfer: incoming funds from card acquiring—the acceptance of card payments through a bank or payment provider—must be distinguished from direct transfers using the payment documents.

For a bank installment plan, the owner first clarifies how the bank will settle with the store. If the bank pays the seller for the entire purchase in one transaction, the buyer’s subsequent payments to the bank are not new payments to the store. Do not record them in Torgsoft as repeat payments from the buyer.

How to refund a prepayment before handing over the goods

The manager finds the invoice, establishes the grounds for the refund, and checks the funds received. If the seller has not handed over the goods within the agreed period, Part 2 of Article 693 of the Civil Code of Ukraine gives the buyer the right to demand the goods or a refund of the prepayment.

1. In the invoice, select «Повернення передоплати» (Refund Prepayment).
2. Check the available amount, payment form, and refund date.
3. Record the agreed refund and check it on the «Передоплата рахунка» (Invoice Prepayment) tab.
4. Separately prepare the required fiscal document and check that the buyer has actually been paid.

This action can refund only prepayment that has not been allocated to goods issue notes. If a goods issue note already exists, first determine what portion of the installments remains unallocated. Do not use an unallocated prepayment refund to refund funds again if they have already been included in the settlements for the goods issue note.

Example. The buyer paid UAH 500 and UAH 700, has not received the goods, and both parties agreed to refund all installments. The amount to refund is UAH 1,200. The unpaid UAH 800 is not included in that amount.

How to start a refund after handing over the goods

For goods already handed over, open «Видаткова накладна → Повернення накладної» (Goods Issue Note → Return Against the Goods Issue Note). The employee selects the product, enters the quantity actually returned, and goes to the «Повернення» (Return) tab. Recording the goods return, the «Виплатити» (Pay Out) financial action, and registering the fiscal refund each require separate checks.

For the chair in the example, record the return of one chair under one goods issue note. The three previous payments do not require three returns of the same unit. If the buyer paid UAH 2,000 and no previous refunds were made, the full payment refund is UAH 2,000. After this payment, do not additionally refund the old UAH 500 and UAH 700 advances.

For a sale with multiple receipts, before making the financial payment, give Torgsoft support a list of the associated receipts so they can determine the workflow in the installed program, and give your accountant the amounts and payment methods for all transactions. This is also necessary for mixed cash and card payments: do not expect the refund to be allocated automatically among the original payment methods. When processing the fiscal refund, the program automatically selects a reference to the original receipt. The cashier must check it because it is not necessarily the last sales receipt.

In ZIR answers Nos. 40888 and 41513, the STS requires all receipts associated with a sale paid in installments to be voided when the goods are returned. Therefore, one goods return document or one financial entry is not sufficient evidence that all fiscal transactions have been completed. After processing them, the accountant checks the full list of receipts against the total amount actually paid back to the buyer.

Which documents to prepare for the payout

When a refund is a settlement transaction, the cashier prepares a fiscal cash disbursement receipt, Form No. ФКЧ-2 (FKCh-2), under Section III of Regulation No. 13 and gives it to the buyer. For a card refund, the responsible employee also processes the transaction through the bank or payment provider and checks that it is completed. Registering the receipt does not itself transfer money to the card.

For a hardware RRO, paragraphs 5–7 of Section III of the Procedure approved by Order No. 547 of the Ministry of Finance of Ukraine provide for registering the refund at the same time as the settlement by entering a negative amount. Using «сторно» (reversal) to register such a negative amount is prohibited. A «Службова видача» (Service cash withdrawal) entry does not replace refunding the buyer.

If the refund for returned goods is more than UAH 100, paragraph 8 of Section III of Procedure No. 547 requires the cashier or financially responsible person to draw up a cash disbursement report. It must include the details of the buyer’s identity document, product information, payout amount, and number, date, and time of the purchase document. The owner retains the report for three years. This paragraph does not impose that requirement for a payout of exactly UAH 100.

In its explanation about refunds through an RRO or PRRO, the STS also applies the report and three-year retention requirements to a PRRO. For refunding an advance before the goods are handed over, it is practical to prepare the buyer’s application and a report that lists the advance receipt details. This is a recommendation to document the payout: the literal UAH 100 threshold in paragraph 8 concerns the return of goods or compensation for a service.

What to do if a payment exists but the receipt is missing or the amounts do not match

1. Find out the status of the first attempt. Find the document in PRRO analytics and check its fiscal number and the server response. After a connection interruption, do not enter the money again or resubmit the transaction until you know whether it was registered.
2. Check four amounts. Compare the document value, previous installments, current payment, and unpaid balance. Separately account for any refunds already made.
3. Check the receipt mode. Determine whether «На суму оплати та боргу» (For the payment and debt amount) was selected earlier. If the user chooses the mode, find out which option the cashier confirmed.
4. Compare the payment method with the actual one. Check the cash desk or account, seller, payment form, and payment method. For cash, separately check whether the financial cash desk day has been closed: this may block payments independently of the PRRO shift.
5. Find the cause of the discrepancy. Check discounts, rounding, and quantity. Do not change an arbitrary product amount by one kopeck just to get the document accepted.
6. Send the support team specific details. Prepare the full error message, invoice and goods issue note numbers, amounts and payment methods, selected mode, and available fiscal numbers.

Additional steps are provided in the instructions for resolving discrepancies in partial payments. Registered receipts remain in the fiscal records after documents are edited in Torgsoft. Therefore, do not delete payments associated with registered receipts instead of processing the appropriate refund or correction.

Regulations and official explanations

• Ukrainian Law “On the Use of Cash Registers in Trade, Public Catering and Services” dated 06.07.1995 No. 265/95-VR: Article 2 and paragraphs 1–2 of Article 3—settlement transactions, processing settlements, and issuing documents to the buyer.
• Civil Code of Ukraine dated 16.01.2003 No. 435-IV: Article 693—prepayment and its refund if the goods are not handed over on time; Articles 694–695—sales on credit and installment payments.
• Order No. 13 of the Ministry of Finance of Ukraine dated 21.01.2016, “On Approval of the Regulation on the Form and Content of Settlement Documents/Electronic Settlement Documents, the Procedure for Submitting Reports Related to the Use of Settlement Transaction Record Books (Settlement Books), and Form No. ЗВР-1 (ZVR-1), the Report on the Use of Settlement Transaction Record Books (Settlement Books)”: paragraph 3 of Section I and Sections II–III of the Regulation, Forms Nos. ФКЧ-1 (FKCh-1) and ФКЧ-2 (FKCh-2)—details required on sales receipts and cash disbursement receipts.
• Order No. 547 of the Ministry of Finance of Ukraine dated 14.06.2016, “On Approval of Procedures for Registering Cash Registers and Settlement Transaction Record Books”: paragraphs 5–8 of Section III of the Procedure for Registration and Use of Cash Registers Used to Register Settlement Transactions for Goods (Services)—refunds, negative amounts, reports, and three-year retention.
• STS explanation, “How should settlements be processed when selling goods with partial payment, including payment by installments?”—a separate receipt for each cash or card installment and accounting for a previous IBAN payment when a cash top-up is made.
• STS answer in ZIR No. 40888, “How is information about installment payments for goods reflected in RRO/PRRO settlement documents?”—advance and final receipts, VAT, and refunds against all receipts associated with the sale.
• STS answer in ZIR No. 41513, “How should a preliminary (advance) payment for goods (services), a sale of goods with deferred payment, and a final settlement be processed through an RRO and/or PRRO?”—identifying the advance, the final receipt when goods are handed over, including when there is no additional payment, and refunds.
• STS answer in ZIR No. 38129, “How are funds issued through an RRO and/or PRRO when goods are returned (a service is declined, valuables are accepted as collateral, state lottery winnings are paid, and in other cases) or an incorrectly processed amount is canceled?”—cash disbursement receipts, reports, and their retention.