How to Accept Payments and Record Sales by Link Without a Website

To accept payments by link without your own website, first choose a bank or other payment service provider that supports this method of sale. Before signing an agreement, check the fee, settlement times, refund procedure, and how successful payments are confirmed. Use your business account to receive payments.

Under Ukrainian law, whether a fiscal receipt is required depends on the payment method and any applicable statutory exceptions. Card payments through internet acquiring—the acceptance of card payments online—usually require a fiscal receipt. Different rules apply to an ordinary account-to-account transfer made using bank details. A link or QR code does not, by itself, determine the payment method. Before releasing goods, the seller must match the order to a confirmed payment, prepare the required documents, and give the buyer a receipt if one is mandatory.

Which payment link does a store need?

A payment link opens a page or app through which a buyer can pay for an order. You can send it by messenger or email. Your own website is not required if the chosen service supports creating links for remote sales.

Acquiring is a payment service for accepting payment instruments, including cards, and transferring funds to a seller. The seller accepts these payments under an agreement with the service provider, in accordance with Article 1 of the Law of Ukraine “On Payment Services”.

Ask the provider to explain how funds move from the buyer to the seller. The presence of an IBAN in the seller’s details does not necessarily mean that the buyer makes an ordinary bank transfer: payouts from card acquiring may also be credited to that account.

When choosing a service, note the purpose of Checkbox PayLink: this software connects a physical bank terminal to the Checkbox portal and passes payment data into the receipt. To accept online payments by link, choose a service from a bank or payment provider that expressly supports this payment method.

What to agree with the bank or payment service

The store owner must sign the agreement on behalf of the individual entrepreneur (FOP) or legal entity selling the goods. Prepare its business details and business account for setup. Do not use the owner’s personal card as the store’s account.

If you enable card acceptance for payment systems, agree with the acquirer on support for at least three payment systems. One must be a multi-issuer payment system established by a Ukrainian resident—that is, a system in which several institutions issue cards. This requirement is set out in Part 28 of Article 38 of the Law “On Payment Services”. Check that the enabled payment method supports the relevant cards.

Before signing the agreement, clarify the following terms:

• Who provides the service and is authorized to do so. Match the legal name in the agreement to the institution that actually accepts payments. If you enable acquiring, check that the acquirer holds a license for this service. For a non-bank provider, also check its details in the National Bank of Ukraine’s Payment Infrastructure Register. If the service provides only the technical component, clarify who the acquirer is.
• Which sales are permitted. Agree on your product range, remote ordering method, and the documents the provider will require for setup.
• What the service costs. Check the transaction fee, any recurring charges, refund costs, and how fee changes are handled. Keep the agreement and current commercial terms.
• When funds will arrive. Clarify the settlement schedule, how weekends are handled, and the grounds for any payout delays. A successful-payment notification and the crediting of funds to your account may happen at different times.
• How payments are confirmed. Make sure you can obtain the transaction number, date, amount, status, fee, and details needed to match it to an order.
• How to issue refunds and handle payment disputes. Agree on which employees may issue refunds, what documents are required, and how to track completion.

Include payment acceptance fees in your business expenses. Part 29 of Article 38 of the Law “On Payment Services” prohibits a merchant from charging an extra fee for payment by electronic payment instrument, payment app, or payment device, and from setting different prices for the same goods depending on whether payment is made in cash or cashless form. The seller must also not restrict the buyer’s choice of electronic payment instrument within the payment systems the seller is required to accept.

Under Part 36 of this article, settlements between the acquirer and merchant for transactions in Ukraine, including online transactions, are made exclusively in hryvnias in accordance with the procedure set out in the agreement. When agreeing on payouts, check the settlement currency and the relevant agreement terms.

What to tell the buyer before payment

The manager first agrees on the order and then sends the payment link. In the message, state the order number, product, its specifications and quantity, total price, payment method, and delivery cost and terms. State separately how long the offer remains valid and what happens after it expires.

Under Article 7 of the Law of Ukraine “On Electronic Commerce”, the seller must give the buyer direct, simple, and continuous access to information about the seller. Provide the following details:

• For a legal entity: full legal name, registered address, and identification code.
• For an individual entrepreneur: surname, first name, patronymic, place of registration, actual place of residence, and taxpayer registration number. If the individual entrepreneur has officially refused this number for religious reasons, notified the tax authority, and has the relevant passport notation, state the passport series and number.
• For contact: the seller’s email address.
• If the activity requires a license: the license series, number, validity period, and date of issue.

Also explain to the buyer whether taxes are included in the price and how much delivery costs.

If you conclude an electronic agreement, include all material terms of the relevant agreement in the offer and explain what action constitutes the buyer’s acceptance. If that action is payment, all terms must be available before payment.

The seller prepares the offer, electronic agreement text, and electronic messages in Ukrainian. At the buyer’s request and with the parties’ consent, the electronic agreement may be concluded in another language.

If the buyer pays but does not meet other conditions of the offer or fails to provide all information it specifies, that payment does not mean the offer has been accepted and must be refunded. The manager checks whether the order conditions were met, and the employee responsible for refunds arranges the refund.

Under Articles 11 and 13 of this Law, the seller promptly confirms receipt of the electronic order, specifies the methods, timing, and procedure for payment in the agreement, and provides documentary confirmation that the agreement was concluded and funds received.

The manager gives the buyer documentary confirmation of the electronic transaction—an agreement concluded electronically—when it is made or when the seller performs the obligation to deliver the goods. The confirmation must state:

• the seller’s name and registered address;
• the terms and procedure for exchanging or returning goods;
• how to submit a claim;
• applicable warranty obligations and information about servicing and repairs;
• how to terminate the agreement if its term is not specified.

Ensure that the buyer receives a document confirming receipt of payment and stating the settlement date. It may be provided by the seller or another person who received the payment, including a payment service provider.

State in the offer or electronic agreement that the buyer can receive it in a form that prevents its contents from being changed, and explain how to obtain it. The manager must provide the buyer with the document in that form. Collect only the buyer data necessary to conclude and perform the agreement.

When a fiscal receipt is required

A settlement transaction registrar (RRO) is a cash register or system for registering settlements. A software settlement transaction registrar (PRRO) performs these functions in software through the tax authority’s fiscal server. Under Articles 2 and 3 of Law No. 265/95-VR, card payments for goods and services are subject to RRO or PRRO rules unless a statutory exception applies to the specific transaction or seller.

• Card payment for goods through acquiring. Arrange a fiscal receipt for the full purchase amount unless a specific exemption applies. The acquirer’s fee does not reduce the purchase amount shown on the receipt.
• Ordinary account-to-account transfer by IBAN. If the buyer makes this type of transfer and the seller does not accept the buyer’s card through acquiring, it is not a card settlement transaction by the seller under the definition in Article 2. Keep the payment invoice, bank confirmation of receipt, and sales documents.
• Payment for services. Clause 14 of Article 9 provides for not using an RRO, PRRO, or settlement transaction books if payments for services are made exclusively through remote banking systems and/or money transfer services. Before applying this exception, give the accountant a list of services and all payment acceptance methods. The accountant must determine whether each method meets the exception’s conditions.

The services exception does not automatically apply to online sales of goods. Remote payment or use of a QR code alone does not exempt a store from issuing fiscal receipts.

Other exemptions are set out in Article 9 of Law No. 265/95-VR, which, among other things, refers to the Tax Code of Ukraine for certain individual entrepreneurs who are single tax payers. Article 10 provides a separate procedure for settlements using settlement transaction books and books of settlement transaction records for types of business and conditions specified by the government. These are documents for recording and accounting for settlements under the relevant procedure. Apply it only after establishing a specific legal basis and meeting all its conditions.

If a receipt is mandatory, the cashier generates it during the settlement transaction and ensures the buyer receives the required settlement document, including when the goods are received. For remote sales, agree in advance how the receipt will be delivered: as a paper document with the goods or as an electronic document sent to the phone number or email address provided by the buyer. These methods are provided for in Clause 2 of Article 3 of Law No. 265/95-VR. The responsible employee checks that the paper receipt is included with the order or that the electronic receipt was sent to the agreed contact details. A payment service receipt confirms the payment but does not replace a mandatory fiscal receipt.

The owner must appoint an employee in advance to track remote payments and issue receipts.

How to accept a payment by link: seller’s procedure

1. Create an order. The manager records its number, buyer, goods, quantity, amount, and delivery terms. The manager checks product availability and agrees on the payment deadline.
2. Create a link in the service enabled under the agreement. The employee who creates the link checks the seller—the recipient of the funds—and the amount. If the service allows an order number to be added, the employee enters it. Otherwise, the employee records the link-to-order match in the seller’s records.
3. Send the buyer the terms and the link. The manager asks the buyer to check the seller and amount on the payment page. The buyer enters card details and confirmation codes in the payment environment without sending them to the seller in correspondence.
4. Confirm the result in your own account with the service. The responsible employee matches the transaction number, order, amount, and final payment status. A screenshot from the buyer is not sufficient grounds to mark an order as paid.
5. Issue the receipt and hand over the goods. The cashier generates a fiscal receipt if required, and the employee packing the order checks the goods and their quantity against the order. The buyer receives the required documents and delivery information.
6. Reconcile the payout. The accountant or owner matches the service report to the bank statement, records the fee separately, and checks for unpaid amounts, duplicate payments, or refunds.

For example, PrivatPayBot is available to businesses with a current agreement for accepting payments. To send a link through this service, the seller:

1. Selects «Посилання на оплату» (“Payment link”).
2. Enters the amount.
3. Copies the link and sends it to the client.

The bot reports whether the transaction was successful. A fee is charged for accepting payments; it depends on the agreement and payment channel. Funds are credited to the account under the bank’s procedures. Before enabling the service, review the terms and fees on the official PrivatPayBot page.

What to do if the payment status is unclear

If the buyer reports a debit but there is no successful-payment confirmation in your account, pause the order’s release and contact the provider’s support team with the transaction number. Before asking the buyer to pay again, establish the first payment’s status to avoid a duplicate payment.

If the buyer does not pay under the offer’s terms within the response period, the offer is considered unaccepted under Part 4 of Article 13 of the Law “On Electronic Commerce”. The manager checks the payment status, reconfirms product availability, price, and delivery, and creates a new link for a new or reconfirmed order.

If the technical validity period of the link itself has expired, the manager also checks that no successful payment was made before creating a new one.

The offer period stated in the message to the buyer does not, by itself, disable the payment page: whether it can be closed or reused depends on the service.

How to reconcile the sale amount, fee, and funds received

The accountant or owner must account separately for the amount paid by the buyer, the provider’s fee, and the amount actually credited. If the service transfers a single payout for several purchases, use its detailed report to allocate the funds among orders.

Illustrative example. The buyer pays UAH 1,500. Assume the service withholds 2% under the agreement: 1,500 × 2% = UAH 30. UAH 1,470 is credited to the account. The order is paid in the amount of UAH 1,500, the fee is UAH 30, and the bank credit is UAH 1,470. If a fiscal receipt is required, its amount is UAH 1,500.

For individual entrepreneurs who are single tax payers in groups one to three, the rules for determining income are set out in Article 292 of the Tax Code of Ukraine. Give the accountant the agreement, the report showing total payments, fees and payouts, and the bank statement. Based on these documents, the accountant must determine the income amount and the date it was received, taking the actual settlement arrangement into account.

How to refund a payment and keep confirmation

The responsible employee locates the original order and payment, and records the reason and refund amount. The employee then processes the refund under the bank’s or payment provider’s procedure, keeps the transaction number, and tracks completion. If the refund requires fiscal documentation, the cashier creates the relevant settlement document.

In the records, link the refund to the original sale and the buyer’s documents. For a single tax payer, subparagraph 5 of paragraph 292.11 of the Tax Code of Ukraine provides that certain amounts refunded as a result of a goods return, agreement termination, or a letter-request for a refund are excluded from income. Keep confirmation of the reason and the actual transfer.

Tell the buyer that the refund has been processed and provide the timeframe set by the provider’s procedure. The responsible employee must separately track cancellation of the order in the records and completion of the bank refund.

How to record payments and bank credits in Torgsoft

Create an invoice and record the payment

To record an order, the manager can create an invoice in Torgsoft—a document listing the goods and amount due. Invoice issuance is available with Ultra and Terminal licenses. Before purchasing, review the features and current commercial terms in the license comparison.

1. Complete the invoice. The manager enters the buyer, goods, and seller business.
2. Select the accounting center. This is a store or warehouse in Torgsoft. Select the one from which the goods will be shipped.
3. Enter the confirmed payment. In the «Документ» (“Document”) — «Торгівля з випискою рахунка» (“Sales with invoice issuance”) menu, the responsible employee selects the invoice and clicks «Внести передплату» (“Enter prepayment”). In the payment window, the employee chooses the cashless payment method, the business and its settlement account, checks the amount and date against the payment confirmation, and clicks «Внести оплату» (“Enter payment”). If an acquirer’s fee applies, before saving the employee checks the fee accounting settings so that the buyer’s payment and the bank credit are recorded correctly.
4. Record the shipment. The manager creates a delivery note from the invoice—a document the software uses to deduct goods from inventory.
5. Check the result. The manager checks the outstanding balance, goods, and quantities on the delivery note against what was actually handed to the buyer.

Connect bank statements if you need to transfer credits into the records

The paid «Банківські виписки» (“Bank statements”) option works with accounts at Privat24, monobank, and UKRSIBBANK. It lets you transfer credits into the records and link them to customer invoices. The option is billed annually: for standalone installations, it is purchased for each workstation; for a local network, one is purchased per network; and for a terminal license, one is purchased for the server. Before purchasing, review the current terms for additional options.

1. Set up access. After activating the option, the responsible employee opens «Налаштування» (“Settings”) — «Налаштування виписок по банківських рахунках» (“Bank account statement settings”), connects the required account following the bank’s procedure, and grants employees the appropriate access rights.
2. Check acquiring settings. The employee opens «Налаштування» (“Settings”) — «Параметри» (“Parameters”) — «Додаткові функції» (“Additional functions”) — «Виписки з банківських рахунків» (“Bank account statements”) and checks the «Враховувати еквайринг під час створення оплати» (“Account for acquiring when creating payment”) setting. Together with the settings for the relevant settlement account, this determines whether an acquiring financial document—a document for recording this transaction in the software—is created.
3. Retrieve statements. In the «Оплата» (“Payment”) — «Виписки з банківських рахунків» (“Bank account statements”) menu, the employee specifies the period and clicks «Отримати виписки» (“Get statements”). For UKRSIBBANK, when prompted by the software, the employee clicks «Авторизуватися» (“Authorize”), signs in to UKRSIB business, returns to Torgsoft, and clicks «Отримати токен» (“Get token”). A token is access data that allows the software to retrieve statements for one day; authorization must be repeated after that period ends. The employee checks that transactions for the selected period appear in the list.
4. Match the credit to the order. The employee checks the amount and payment description against the customer’s invoice. If the bank credited the amount after deducting a fee, the employee also checks the full payment in the service report and the acquiring settings in Torgsoft. Before linking the transaction, the employee checks that the fee will not leave the buyer with an incorrect outstanding balance. A single payout for several orders must first be broken down using the provider’s detailed report; the entire payout should not be linked to one invoice. If the allocation procedure has not yet been configured in the software, the responsible employee agrees on it with technical support before transferring the transaction into the records.
5. Prevent duplicate entry. If the payment was already entered manually, the employee applies the «Позначити як передану» (“Mark as transferred”) action to the relevant statement transaction and does not transfer it again.
6. Transfer a new credit into the records. For a payment not yet entered, the employee selects the credit and transfers the financial transaction. An «Невизначена оплата» (“Unidentified payment”) record opens—funds received but not yet linked to a customer invoice. The employee checks the details and saves the record.
7. Link the payment to an invoice. In the «Документ» (“Document”) — «Торгівля з випискою рахунка» (“Sales with invoice issuance”) menu, under the «Оплати клієнтів» (“Customer payments”) — «Невизначені оплати» (“Unidentified payments”) tab, the employee selects the relevant record, clicks «Пов’язати з рахунком» (“Link to invoice”), selects the appropriate invoice, and clicks «Вибрати» (“Select”).
8. Check the result. The employee checks the linking confirmation and reconciles the displayed order payment, fee, and outstanding balance against the invoice and provider report.

Set up fiscal receipt generation

You can separately enable the paid «Програмний РРО» (“Software RRO”) option to generate fiscal receipts. It is billed annually for each workstation where fiscal receipts are generated. The option works with Start, Ultra, and Terminal licenses. Before purchasing, review the current commercial terms for additional options.

1. Activate the option and prepare the cash register. The responsible employee activates «Підключення програмного РРО» (“Software RRO connection”) in the «Налаштування» (“Settings”) menu. In «Налаштування» (“Settings”) — «Підприємство» (“Company”), under the «КЕП (ЕЦП)» (“Qualified electronic signature (digital signature)”) tab, the employee adds a qualified electronic signature—a legally recognized electronic signature with the prescribed level of protection. Under the «Реєстрація програмного РРО» (“Software RRO registration”) tab, the employee submits applications for the business unit—a store or other location to which the cash register is linked—the PRRO itself, and cashiers. Before the first settlement, the employee checks that their registration with the tax authority is complete.
2. Configure cash register operations. The responsible employee configures cashiers, taxes, and receipt details. Each day, if settlement transactions took place, the cashier creates a fiscal report receipt with the settlement totals. If the PRRO itself malfunctions, settlement transactions through it must stop until the fault is fixed. During the day the fault is detected, the responsible employee notifies the tax authority and PRRO manufacturer electronically using the prescribed form. Offline mode is used when there is no connection to the fiscal server; it does not replace fixing a software malfunction.

3. Check issued receipts. When working online, the cashier checks that the receipt has been registered on the fiscal server and ensures it is given to the buyer. To work without a server connection, configure offline mode in advance and obtain a range of reserved fiscal numbers; such transactions are prohibited without them. The described Torgsoft option terms allow up to 36 hours in a single offline session and up to 168 hours in total per calendar month.

   Clause 13 of Section II of Law No. 265/95-VR allows the statutory time limits to be exceeded during martial law, a state of emergency, or force majeure circumstances, but the ability to continue working in a specific software configuration must be agreed with technical support. An offline receipt must be marked as such. Within one hour after the connection is restored, the responsible employee checks that receipts are transmitted and that the tax authority is notified of the start and end of offline work.

   Receipts are transmitted before the daily fiscal report and retained until delivery is confirmed.

Which rules apply to your payment method

Before accepting payments, determine the requirements for your transaction and seller:

• Determine whether a fiscal receipt is required and when it must be provided. In the Law of Ukraine “On the Use of Settlement Transaction Registrars in Trade, Catering, and Services” of 06.07.1995 No. 265/95-VR, Article 2 defines settlement transactions and documents; Clauses 1–2 of Article 3 cover processing a settlement and providing a receipt; Article 9, including Clause 14, sets out exemptions; and Article 10 sets out a separate procedure using settlement transaction books.

  Clause 9 of Article 3 requires a daily fiscal report receipt if settlement transactions took place. Article 5 and Clause 16 of Article 3 specify actions in the event of a PRRO malfunction, the conditions for working without a server connection, and transmission of documents after service is restored. Clause 13 of Section II provides special rules on the duration of offline mode.

• Agree on card acceptance with the provider and account for price restrictions. In the Law of Ukraine “On Payment Services” of 30.06.2021 No. 1591-IX, Article 1 defines providers, acquiring, merchants, and the Payment Infrastructure Register. Part 28 of Article 38 requires merchants who accept electronic payment instruments to accept instruments from at least three payment systems. Part 29 of Article 38 prohibits restricting the choice of payment instrument, charging an extra fee, or setting different prices depending on whether payment is made in cash or cashless form. Part 36 of that article requires settlements in hryvnias between acquirers and merchants for payment transactions in Ukraine, including online.
• Prepare buyer information and order confirmation. In the Law of Ukraine “On Electronic Commerce” of 03.09.2015 No. 675-VIII, Article 7 sets out requirements for seller information and payment data protection; Article 11 covers electronic agreements and transaction confirmation; and Article 13 covers settlement procedures and confirmation of funds received.
• Determine the income amount and date, and record refunds. For single tax payers, apply paragraphs 292.1 and 292.6 and subparagraph 5 of paragraph 292.11 of the Tax Code of Ukraine of 02.12.2010 No. 2755-VI.

Start by asking your chosen bank or payment service for the terms for accepting payments by link and an explanation of exactly how the buyer will transfer funds. Before your first sale, determine whether a fiscal receipt is required and appoint an employee to confirm payment, link it to the order, and provide the buyer with the required documents.