Selling goods with cash on delivery via Nova Poshta: is a ECR needed?

Repeated changes in the tax authority’s position have led to conflicting opinions among Ukrainian entrepreneurs regarding how Sole Proprietorships should use an ECR when selling goods with cash on delivery.

Tax authority’s position

The STS determined that a Sole Proprietorship selling goods with cash on delivery via Nova Poshta is required to use an ECR/pECR. It does not matter whether the entrepreneur receives payment in cash or by bank transfer.

The tax authority considers Nova Poshta to be a carrier and forwarding company, not a courier. Therefore, it cannot accept payment from the buyer, process fiscalization, or issue a fiscal receipt.

Thus, if the entrepreneur receives funds to their bank account, including via the NovaPay payment system, they must perform fiscalization of the transaction with the client themselves.

Selling goods via Nova Poshta: steps for Sole Proprietorships

Let’s review the cooperation rules for Sole Proprietorships with Nova Poshta. The entrepreneur must:

• sign a contract with the forwarding company to receive delivery services;

• sign a separate agreement with the financial company NovaPay. This is a payment system within the Nova Poshta group that provides money transfer services.

After signing the agreements, you can send goods to store customers and receive cash-on-delivery payments to your Sole Proprietorship bank account.

When to issue a fiscal receipt for cash on delivery?

According to the individual tax consultation, the seller must issue the buyer a fiscal receipt at the time of sale. The settlement document is generated using an ECR/pECR before receiving payment and is placed inside the parcel or sent to the customer electronically via messenger. The fiscal receipt indicates the sale date and confirms the purchase.

If the buyer refuses the goods, the seller must issue a refund receipt.

It is more convenient to issue an electronic receipt via a pECR: the entrepreneur can generate it anytime after shipping but before the customer receives the parcel at the Nova Poshta branch. 

The software register can be synchronized with the carrier’s server, allowing you to set the automatic issue time and electronic receipt delivery to the buyer. Availability of this feature should be confirmed with your software provider.

Synchronization of Torgsoft accounting software with Nova Poshta

Torgsoft offers the “Ultra” and “Terminal” licenses to synchronize product sales via Nova Poshta and integrate non-cash sales through the pECR with a payment terminal.

The advantages of this solution are that entrepreneurs can comprehensively manage cash and non-cash sales, create invoices, track waybill statuses, optimize logistics, control all trading processes, track product movements in warehouses and stores, and maintain simplified financial accounting — all in one system. 

This helps analyze company expenses, revenues, settlements with clients and partners, and ensures fast, high-quality customer service.

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