Payment method and payment instrument on a fiscal receipt: how to record a transaction correctly

Businesses processing transactions in Ukraine must follow Ukrainian rules for issuing fiscal receipts. The seller records the payment method and the payment instrument actually used on the receipt. The payment method—“ГОТІВКА” (cash), “БЕЗГОТІВКОВА” (cashless), or “ІНШЕ” (other)—belongs in line 18, together with the amount and currency; the payment instrument belongs in line 19. Line 18 is not printed for cash payments. Before issuing the receipt, the cashier must check how the customer paid, how much was paid using each instrument, and whether any balance remains due.

Card payments through a terminal or website generally require a fiscal receipt if the seller is required to use a cash register (RRO) or a software cash register (PRRO). For a transfer using bank account details, first establish how the payment was actually made: the mere presence of an account number in International Bank Account Number (IBAN) format does not exempt every incoming payment from fiscalization. Split payments, advances, cash on delivery, and refunds must be recorded in line with the actual movement of funds and the terms of sale. An error on a receipt that has already been registered must be corrected using the proper fiscal transaction, while preserving the link to the original receipt and payment confirmation.

How the payment method differs from the payment instrument

The Regulation on the Form and Content of Settlement Documents/Electronic Settlement Documents, approved by Order No. 13 of the Ministry of Finance of Ukraine, defines two separate details for fiscal receipts for goods and services:

• Line 18 — payment method: “ГОТІВКА” (cash), “БЕЗГОТІВКОВА” (cashless), or “ІНШЕ” (other), the amount paid using that method, and the transaction currency.
• Line 19 — payment instruments: the type of payment instrument, coupon, token, or similar item actually used for the transaction.

For example, when a customer pays for goods with a payment card, the seller selects the cashless method and the relevant card instrument. The terms “prepayment,” “cash on delivery,” and “debt repayment” describe the circumstances of the transaction. To record the payment correctly, the seller must also establish whether they received cash, accepted a card payment, or received another type of payment.

Under paragraphs 6–7 of Section II of Regulation No. 13, line 18 is repeated for each different payment method, and line 19 is repeated for each payment method according to the number of instruments used. Line 18 is not printed for the “ГОТІВКА” (cash) method. This rule also applies to the cash portion of a split payment. The software must still account correctly for the cash payment, total amount, and change.

Line numbers identify details in the prescribed format. Regulation No. 13 allows recommended layouts for the labels and data, so when checking a receipt, assess whether the required details are present and what they say.

First establish whether a fiscal receipt is required

Articles 2–3 of Ukraine’s Law No. 265/95-VR on the Use of Cash Registers tie the fiscalization requirement to a settlement transaction. Such transactions include, in particular, accepting cash and payment cards for goods. The seller processes the appropriate transaction through a registered RRO or PRRO and provides the customer with a settlement document in the required form and content.

The fact that a payment is cashless does not, by itself, exempt it from RRO requirements. Under Ukraine’s Law No. 1591-IX “On Payment Services”, cashless settlements include various ways of transferring funds. The seller’s obligation to issue a fiscal receipt must be determined under Law No. 265/95-VR, taking the specific transaction and any applicable exemptions into account.

Article 9 of Law No. 265/95-VR sets out cases where RROs and PRROs are not required. In particular, paragraph 6 concerns individual entrepreneurs exempt from their use under the Tax Code of Ukraine. A separate exemption in paragraph 14 concerns services paid for exclusively through remote banking systems and/or money transfer services. A store cannot extend this exemption to sales of goods.

Practical recommendation for a store: list all payment methods available to customers. For each one, record who receives the money, what payment service the bank or intermediary provides, which document confirms payment, and who must issue the receipt for the goods. This helps the cashier select the correct transaction before fiscalizing it.

How to record common payment methods

Card payments in store and online acquiring

Acquiring is a payment service for accepting payment instruments, resulting in a transfer of funds to the recipient and/or the disbursement of cash. Therefore, the acquirer’s later transfer of funds to the store’s account does not change the fact that the customer paid for the goods by card.

For a card payment through a website, select the instrument that corresponds to online acquiring. The State Tax Service of Ukraine (STS) explains the distinction between the payment method and instrument using examples of terminal and online payments. The name of a service or bank helps identify the transaction, but Regulation No. 13 does not require a specific brand name to be used as the literal instrument name in line 19.

If the customer uses a card credit limit, the seller records the actual card payment. The bank’s lending to the customer does not defer the customer’s payment for the goods to the store. The customer’s agreement with the payment instrument issuer governs that credit arrangement, taking into account Regulation No. 164 of the National Bank of Ukraine.

Transfers to an IBAN and payments through a banking app

An IBAN identifies the recipient’s account. To determine whether fiscalization is required, the seller must establish how the customer initiated the payment. A credit transfer made under the customer’s payment instruction and a card payment accepted through an acquirer use different mechanisms, even if the funds ultimately reach the same store account.

In practice, start by checking the agreement with the payment provider and the documents for the specific incoming payment. If the customer independently transferred funds from their account to the seller’s account, without the store accepting cash or a payment instrument as part of a settlement transaction, the seller should retain the bank confirmation and sales documents. If the website uses acquiring, the acquirer’s incoming transfer cannot automatically be treated as a direct customer transfer exempt from RRO requirements.

The name of the banking app the customer used does not determine the outcome either: an app can be used to make different types of payments. Similarly, a transfer to a card number should not be treated as equivalent to a credit transfer using account details without checking the transaction.

Payment by QR code

A payment QR code may open a card acquiring page or fill in the details for a transfer to an account. The seller should obtain a description of the specific payment method from the bank or payment provider and check the supporting document. The words “Payment by QR code” alone are not enough to determine whether a receipt is required or which payment instrument to record.

A separate QR code appears on the fiscal receipt and links to information about that receipt in the STS system. It helps verify the settlement document and does not identify how the customer paid.

When terminal details are required on a fiscal receipt

Under paragraph 4 of Section II of Regulation No. 13, lines 12–17 are completed when a payment terminal used for a card transaction is connected or integrated with an RRO or PRRO. The Regulation defines this connection or integration by the actual interaction of devices or software through the exchange of commands, messages, or data.

These lines contain identification details for the acquirer and merchant, the payment device, any commission, the transaction type, protected details of the electronic payment instrument (EPI), payment system information, and the transaction code. Lines 16–17 are repeated according to the number of EPIs used.

If the terminal operates separately, the seller checks that the payment succeeded using its receipt and records the payment correctly through the till software. A standalone terminal receipt does not replace the fiscal receipt for the goods when Law No. 265/95-VR requires one. At the same time, whether lines 12–17 must be completed depends specifically on the actual connection or integration defined by Regulation No. 13.

Split payments: check the amounts before issuing the receipt

A practical sequence for the cashier: first apply the agreed discount, determine the amount due, agree with the customer how the payment will be split, process each portion, and check that the portions add up. A discount reduces the purchase price; it is not a separate payment instrument.

Illustrative example. The goods cost UAH 1,500, and the store gives a UAH 150 discount. The customer owes UAH 1,350: UAH 350 in cash, UAH 600 on one card, and UAH 400 on another. Check: 1,500 − 150 = 1,350 UAH; 350 + 600 + 400 = 1,350 UAH.

• In the transaction data, the cashier records the UAH 350 cash portion; line 18 is not printed for it.
• For the cashless method, record UAH 1,000 and the transaction currency.
• Record the payment instruments for the two card payments under paragraph 7 of Section II of Regulation No. 13.
• If a connected or integrated terminal was used, repeat the details in lines 16–17 for the two EPIs.

If the second card transaction fails, the cashier must obtain payment by another means or agree on and correctly record the outstanding balance. A failed payment must not be recorded as money received.

The amount charged for the card purchase must also be distinguished from the commission the acquirer deducts from the store. Illustrative example: the customer pays UAH 1,000 for goods, the acquirer deducts a UAH 20 commission, and UAH 980 is credited to the store. Check: 1,000 − 20 = 980 UAH. For the sale, the payment amount is UAH 1,000; the seller reconciles the UAH 20 difference against the acquirer’s documents. Regulation No. 164 separately governs the store’s acquiring fee and prohibits an additional service fee to the customer for using a payment instrument.

Prepayment and final settlement

When a store accepts an advance in cash or through card acquiring, and no applicable exemption applies, it records the settlement transaction. The receipt must show the actual method and instrument used to receive the payment. The prepayment details should make it possible to link the payment to the goods or order. If a customer pays in instalments and each instalment requires the use of an RRO or PRRO, the seller issues and provides a separate fiscal receipt for each actual settlement transaction.

In practice, the seller should maintain separate details for each order: total price, advance received, how it was received, details of any receipt already issued, additional payment, and balance due. Before final settlement, the cashier checks these details to avoid registering money already received as a new payment.

Illustrative example. An order costs UAH 2,400. The customer pays UAH 600 by card when placing the order and UAH 1,800 in cash upon collection. If the store must use an RRO or PRRO for these payments, it issues a separate fiscal receipt for the UAH 600 card advance, showing the cashless method and the relevant card instrument. When the customer collects the order and pays UAH 1,800 in cash, the store issues a second fiscal receipt for that settlement transaction and links both documents to the order. Check: 600 + 1,800 = 2,400 UAH. The cashier takes the previously recorded advance into account to avoid recording it again as a new payment when handing over the goods.

If the first instalment was a genuine credit transfer that did not create a settlement transaction for the seller, and the seller accepts the balance in cash, the cash portion must be fiscalized. Keep the earlier bank transfer confirmation and order documents to explain the full settlement. The word “prepayment” alone does not justify omitting cash or a card payment actually accepted.

Cash on delivery, deferred payment, and debt repayment

Cash on delivery specifies that payment is made after the goods are sent, but it does not establish one universal fiscalization process for all deliveries. Before starting sales, the seller must review agreements with the carrier and payment provider and establish who accepts payment for the goods, on whose behalf they act, which document they give the customer, and how they transfer the money to the store.

For practical recordkeeping, keep the dispatch note, proof of delivery, payment document, and confirmation of transfer together with the order. A receipt confirming that funds were accepted for onward transfer confirms the relevant payment transaction. The existence of such a receipt does not, by itself, prove that the store has met its obligation to provide a receipt for the goods.

If the store itself allows deferred payment, separately record the transfer of the goods and the later receipt of funds. Dispatching goods without accepting payment should not automatically be treated as receipt of cash or a card payment. When the customer repays the debt, the seller determines whether an RRO is required based on the actual payment method and takes previously issued documents into account.

There is no universal payment method or instrument called “Credit” that applies to every cash-on-delivery arrangement. Assess that name in the settings alongside the substance of the transaction and how the outstanding balance is recorded. If the customer actually pays by card, the cashier must record the corresponding card payment; if the customer hands over cash, record a cash payment.

Gift certificates, coupons, and tokens

Before introducing these payment arrangements, the seller must determine what a particular certificate, coupon, or token represents: money received in advance, a right to a specific product, a discount, or another obligation. Paragraph 5 of Section I of National Bank of Ukraine Regulation No. 164 separately excludes certain non-payment instruments used to account for obligations relating to prepaid goods from its scope. A store certificate therefore cannot automatically be called a payment card or electronic money.

A separate restriction applies to taxpayers in the first through third groups of the simplified tax system: under paragraph 291.6 of the Tax Code of Ukraine, they must settle for goods shipped, work performed, and services provided exclusively in monetary form—cash or cashless, including through the use of electronic money. The STS warns about settlements using gift certificates: a certificate is not money in itself. Correctly stating the instrument on the receipt does not remove a breach of the requirement for a monetary settlement.

In the example cited by the STS, a cashless method and the corresponding payment instrument were used for a certificate. This is not universal permission for every payment arrangement. Before accepting certificates, a simplified tax system taxpayer must check that their specific model is permitted, and the seller must align how money is received, how the certificate is used, and how any additional payment is recorded. If the position is unclear, consider requesting an individual tax consultation that describes the agreements and movement of funds.

In practice, record each certificate’s number, original payment amount, supporting documents, amount used, and remaining balance. If the customer pays an additional amount, the cashier records the actual additional payment separately. Do not establish a blanket rule that a receipt is never required when goods are collected using a certificate: the correct treatment depends on the substance of the transactions and the documents issued earlier.

Refunds and correcting an error

When a customer returns goods, the seller checks the original receipt, the amount the customer actually paid, and the agreed refund method. Under Section III of Regulation No. 13, a disbursement of funds is recorded in applicable cases using a fiscal cash-out receipt, Form No. FKCH-2. Its line 18 shows the payout method, amount, and currency, and is repeated for each payout method used.

A cash-out receipt has a different structure: its line 19 shows the total amount paid out. Do not apply to a cash-out receipt the rule for payment instruments in line 19 of a sales receipt.

For a card refund, the seller must also follow the refund initiation procedure set out in the agreement with the acquirer. Subparagraph 11 of paragraph 45 of Regulation No. 164 requires the agreement to specify this procedure and the time limits. Reconcile the fiscal record with the payment refund: the cash-out receipt for the actual refund must match the amount and payout method.

For a hardware RRO, paragraph 7 of Section III of Procedure No. 547 requires refunds to be registered as a negative amount and prohibits using the “storno” operation to do so. Under paragraph 8 of that section, if the refund for goods or a previously paid service exceeds UAH 100, an additional cash disbursement act must be prepared. The person with financial responsibility or the employee carrying out the transaction prepares the act.

It must state the details of the document establishing the customer’s identity, information about the goods or service, the amount paid out, and the number, date, and time of issue of the original settlement document. Keep the act for three years and provide it to the supervisory authority during an inspection.

If the customer bought goods at a discount, determine the refund amount from the documents for that specific purchase and the reason for the return. Do not automatically use the full price from the product catalogue when it differs from the amount actually paid.

What to do if the cashier chose the wrong method or instrument

1. Before fiscalization, check the payment and correct the payment method selection. If the terminal has already accepted the money, make sure a change in the till software will not cause a second charge.
2. After fiscalization, retain the incorrect receipt and confirmation of the actual payment. Record the reason for the error, amount, date, receipt number, and responsible employee. For a PRRO, check immediately whether another fiscal document was issued after the incorrect receipt: this determines which cancellation method is available.

3. For a hardware RRO, cancel the incorrect amount by registering a negative amount. Paragraphs 7–8 of Section III of the Procedure approved by Order No. 547 of the Ministry of Finance of Ukraine prohibit using “storno” for this purpose and require an act when cancelling an incorrectly processed amount or an incorrectly selected payment method. An act for this type of error is required regardless of whether the amount exceeds UAH 100.

   State the incorrect amount and the settlement document details in the act; to explain the correction, also record the incorrect and actual payment methods and attach payment confirmation. Keep the act for three years and provide it during an inspection. After cancelling the incorrect amount, issue the correct receipt and give it to the customer.

4. For a PRRO, select the cancellation method based on the sequence of documents. In its guidance on a settlement transaction incorrectly processed through a PRRO, the State Tax Service of Ukraine explains that “storno” applies only to the most recent receipt, before the next fiscal document is issued, including the next fiscal receipt or fiscal report receipt (Z-report). The “storno” operation is registered on the fiscal server, receives a fiscal number, and must state the fiscal number of the receipt being cancelled.

   If the next fiscal document has already been issued, do not use “storno”: cancel the incorrect transaction by registering a negative amount and issuing a cash-out receipt. After the proper cancellation, issue the correct receipt with the actual payment method and instrument.

5. Document the error in the payment method. The STS response regarding PRROs explains how to cancel an incorrectly processed settlement transaction and incorrect amount. Separately, STS guidance on an amount incorrectly recorded as a cashless payment describes an act cancelling the incorrect amount and issuing the correct receipt after cash is actually received for the goods. When correcting a payment method, retain an act or written explanation showing the original receipt details, incorrect data, actual payment method, and supporting documents. Paragraph 8 of Section III of Procedure No. 547 expressly requires an act for a hardware RRO. For the corresponding transaction in a specific PRRO, follow the provider’s instructions while taking into account the conditions described by the STS.
6. Check the actual movement of money before completing the correction. If the customer has already paid for the purchase by card and the cashier only entered the wrong payment method on the fiscal receipt, cancelling the incorrect receipt and issuing the correct one does not require charging the card again or pretending to refund the payment through the bank. Process a separate transaction through the acquirer only when there is an actual reason to do so, such as a genuine refund to the customer. Reconcile the correction with cash, terminal transactions, and bank receipts, then give the customer the correct document.

Paragraph 11 of Section V of the Procedure for Registering, Maintaining the Register, and Using PRROs, approved by Order No. 317 of the Ministry of Finance of Ukraine, provides for a separate case. If the server has already assigned a fiscal number to a receipt but, because the connection was lost, the PRRO received no response and completed the same transaction offline with a different number, the duplicate can be resolved using “storno.” Register the operation on the fiscal server, specifying the numbers of the document being reversed and the original document it duplicates. This procedure applies specifically to duplication caused by a lost connection and is separate from the STS guidance on correcting an incorrectly recorded settlement.

Article 2 of Law No. 265/95-VR establishes that final fiscal information cannot be changed. Editing a payment label in a local accounting document therefore does not correct a fiscal receipt that has already been registered. Similarly, recording cash paid into or withdrawn from the till for service purposes does not change how the customer paid for a specific purchase.

Configuring payment methods and instruments in Torgsoft PRRO

To use the feature, activate the additional “Програмний РРО” (Software RRO) function for the required number of workstations. Torgsoft’s official guide to adding a PRRO describes six payment instrument settings: whether it is allowed for the cashless method, for the other method, for prepayment for which no fiscal receipt has yet been printed, and for a balance due; and whether it is the default for terminal transactions or non-terminal cashless transactions. The last two settings are mutually exclusive for a given instrument; each can be assigned to only one instrument and only for the cashless method.

By default, payment through a bank terminal is labelled “Картка” (Card), while a cashless payment without a terminal is labelled “Переказ з поточного рахунку” (Transfer from current account). Before fiscalizing a sale or order, the user can manually select “Безготівковий засіб оплати” (Cashless payment instrument) from the options allowed by the settings. For online acquiring, check this selection: the automatic value “Переказ з поточного рахунку” does not establish the legal nature of an online payment. The names and permitted characteristics of payment instruments in the software can be changed.

To print terminal data, the guide to configuring receipt printing provides for the relevant setting and a configured terminal connection; it also describes manually entering details from the terminal receipt. In “Оплати клієнтів” (Customer Payments) mode, users can select the method and instruments for prepayments and outstanding balances when issuing receipts. Configure these features to match the store’s actual process: software permission to use an instrument does not establish legal grounds for a transaction, and changing the directory after a sale does not edit a receipt that has already been fiscalized.

What store owners should monitor and possible penalties

Practical recommendation: assign an employee to reconcile fiscal documents with cash transactions, terminal reports, online acquiring data, and bank transfers. For advances and cash-on-delivery sales, also reconcile orders and outstanding balances. This helps identify payments recorded using the wrong instrument, missing receipts, or incoming payments registered twice.

Under paragraph 3 of Section I of Regulation No. 13, a document missing any required detail or used outside its intended scope is not accepted as a settlement document. However, determining a specific violation and liability requires an assessment of the circumstances: a difference in an instrument’s name cannot automatically be treated as failure to issue a receipt.

Paragraph 1 of Article 17 of Law No. 265/95-VR sets financial penalties for processing a transaction for less than the full amount, failing to process it through the appropriate RRO or PRRO, or failing to issue the relevant settlement document: 100% of the sale amount for the first violation and 150% for each subsequent violation. From 1 October 2023, paragraph 14 of Section II of this Law exempts sellers from liability for violations committed while selling goods or providing services in the temporarily occupied territories of Ukraine, areas of active hostilities, and areas where hostilities are possible.

The exemption applies through the date when the temporary occupation ends, hostilities end, or the possibility of hostilities ceases, as determined for the relevant territory in the official list approved under the procedure established by the Cabinet of Ministers of Ukraine. It does not apply to violations of settlement rules when selling excisable goods and does not remove the obligation to process transactions correctly.

Reduced penalties of 25% for the first violation and 50% for each subsequent violation were provided under paragraph 15 of Section II for the specified individual entrepreneurs in the simplified tax system who were not registered as value-added tax payers, for the period from 1 August 2023 to 31 July 2025, but no later than the end or cancellation of martial law. The relief did not cover sales of excisable goods; technically complex household goods subject to warranty repair; medicines; medical devices; jewellery and household items made of precious metals, precious stones, precious stones of organic origin, or semi-precious stones. These reduced rates do not apply to violations after 31 July 2025.

Before using a new payment method, check the settings against relevant scenarios: one card, two cards, split payment, advance, outstanding balance, and refund. Compare the resulting document with the actual payment and its required format. Businesses selling fuel must also observe the express prohibition on using a PRRO under paragraph 1 of Article 3 of Law No. 265/95-VR.

Official regulations and STS guidance

• Order No. 547 of the Ministry of Finance of Ukraine dated 14 June 2016, “On Approval of Procedures for the Registration of Cash Registers and Books of Settlement Transaction Records”: the Procedure for Registering and Using Cash Registers to Record Settlement Transactions for Goods (Services), Section III, paragraphs 5–8 — recording transactions, service transactions, cancelling incorrect amounts, preparing acts, and retaining them.
• Order No. 317 of the Ministry of Finance of Ukraine dated 23 June 2020, “On Amendments to Order No. 547 of the Ministry of Finance of Ukraine dated 14 June 2016”: the Procedure for Registering, Maintaining the Register, and Using Software Cash Registers, Section IV, paragraphs 1, 6–9; Section V, paragraph 11 — registering documents, “storno,” service transactions, and resolving receipt duplication caused by a lost connection.
• Order No. 13 of the Ministry of Finance of Ukraine dated 21 January 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 Books of Settlement Transaction Records (Settlement Booklets), and Form No. ZVR-1 Report on the Use of Books of Settlement Transaction Records (Settlement Booklets)”: the Regulation, Section I, paragraphs 2–5; Section II, paragraphs 2, 4–7, 9; Section III, paragraphs 1–5; Section VI; Appendices 1–2 — receipt details, payment methods and instruments, terminal data, and recording disbursements of funds.
• Law of Ukraine No. 265/95-VR dated 6 July 1995, “On the Use of Cash Registers in Trade, Food Service, and Services”: Article 2; Article 3, paragraphs 1–3; Article 9, including paragraphs 6, 12, 14; Article 17, paragraph 1; Section II, “Final Provisions,” paragraphs 14–15 — RRO and PRRO requirements, exemptions, penalties, territorial exemption from liability, and the period for reduced penalties.
• Law of Ukraine No. 1591-IX dated 30 June 2021, “On Payment Services”: Article 1, paragraph one, including points 3, 10–14, 29–30, 56, 63 — cashless settlements, acquiring, electronic money, credit transfers, and payment instruments.
• Resolution No. 164 of the Board of the National Bank of Ukraine dated 29 July 2022, “On Approval of the Regulation on the Issuance and Acquiring of Payment Instruments”: the Regulation, Section I, paragraphs 3, 5, 14; Section III, paragraphs 39, 45, 56, 65; Section V, paragraph 110; Section VIII, paragraphs 153–160 — payment documents, acquiring terms, refunds, acquiring fees, and lending to users.
• Tax Code of Ukraine No. 2755-VI dated 2 December 2010: Article 291, paragraph 291.6 — the requirement for taxpayers in the first through third groups of the simplified tax system to settle in monetary form.
• Guidance from the Main Department of the State Tax Service in Zaporizhzhia Oblast on payment methods and instruments on fiscal receipts — lines 18–19, card payments through terminals, and online acquiring.
• Guidance from the Main Department of the State Tax Service in Ternopil Oblast on settlements using gift certificates — recording certificates on receipts and the requirement for monetary settlements under paragraph 291.6 of the Tax Code of Ukraine.
• Response No. 41351 from the STS Public Information and Reference Resource on cancelling a settlement transaction incorrectly processed through a PRRO — “storno” for the last receipt before the next fiscal document, and registering a negative amount with a cash-out receipt after the next document has been issued.
• Guidance from the Main Department of the State Tax Service in Donetsk Oblast on an amount incorrectly recorded as a cashless payment — an act cancelling the incorrect amount and issuing the correct receipt for the payment actually received.