Algorithms for issuing cash register receipts in case of selling goods on the Internet
06.09.2023 17:36The State Tax Service of Ukraine has provided algorithms for sellers' actions when selling goods online, namely how to issue fiscal cash receipts. The reason for the clarification is to increase the number of requests from entrepreneurs for online payments.
The use of cash registers is not mandatory for entrepreneurs, provided that the buyer makes full advance payment to the seller's current account details, regardless of the delivery method.
In other cases, you do not need to use a cash register/purse:
- Delivery of goods is carried out by a third-party courier service, and payment for the goods is made in cash or by electronic means of payment (EMP):
Goods "A" are ordered on the seller's online store website, the online store transfers goods "A" to the courier service upon prior notice to the buyer, then only the courier service transfers goods "A" to the buyer, makes the calculation and provides a fiscal cash receipt of the PTR/PTR, after which the courier service transfers the cost of the paid goods from its account to the seller's account.
- The goods are delivered by the seller's courier with cash payment:
Goods "A" are ordered on the seller's online store website, the online store transfers goods "A" to the courier, then the buyer of the goods pays cash for the goods to the courier, the courier transfers goods "A" to the buyer and makes a calculation and provides a fiscal cash receipt to the PTR/PTR, after which the courier deposits cash at the seller's cash desk.
- The goods are delivered by the seller's courier with payment on the online store's website using the details of an electronic payment instrument (EMI):
Goods "A" are ordered on the seller's online store website and paid for using the details of the EPS, then the online store makes the payment and transfers the fiscal cash receipt of the PTR/PTR together with the goods "A" to the courier, and the courier provides the fiscal cash receipt of the PTR/PTR and the goods "A" to the buyer.
- Delivery of goods is carried out with payment for the goods at the postal operator's office:
Goods "A" are ordered on the seller's online store website, then the online store transfers goods "A" to the postal operator, the postal operator accepts cash on delivery on its behalf and provides a fiscal cash receipt of the RRO/PTR confirming this, after which the postal operator transfers funds for goods "A" from its account to the online store account.
- Delivery of goods is carried out with payment for the goods according to the seller's EPS details and/or deferred payment:
In the case of prepayment for goods "A" according to the details of the online store's EPS or the sale of goods "A" with a deferred payment, the postal operator delivers goods "A" to the buyer together with a fiscal cash receipt PTR/PTR from the seller.
- The goods are delivered by a delivery service that is not a party to the sale:
Goods "A" are ordered on the seller's online store website, then the seller transfers the goods "A" to the forwarder for delivery to the address that was communicated to the buyer. The seller transfers the goods to the freight forwarder for delivery to the buyer and is obliged to provide the buyer with a fiscal cash receipt of the PTR/PTR generated using the type of payment that best characterizes the contractual relationship between the seller and the buyer, before or no later than the receipt of the goods "A" by the buyer.
The place and conditions of delivery of goods "A" to the buyer must be notified by the seller at the time of the sale and purchase agreement.
Additional information
Paper and electronic forms of fiscal cash receipts have equal legal force and may be issued in any of the following cases.
In the case of dividing the payment into parts, taking into account the absence of the benefit specified in paragraph 2 of Article 9 of the Law of 06.07.1995 No. 265/95-VR "On the use of registrars of settlement transactions in the field of trade, catering and services", the number of fiscal cash receipts must correspond to the number of payment parts within the total amount of the sales receipt, which indicates the range of goods.
The provision (issuance, delivery, transfer) of a fiscal cash receipt should be understood as the entire variety of possible ways of transferring it to the buyer. Thus, issuing a fiscal cash receipt at a hardware cash register and/or software cash register means handing the buyer its paper form and/or sending a fiscal cash receipt in electronic form to the buyer's subscriber number or e-mail address.
Torgsoft software, including the software ECR, is a tool for recording payment transactions that operates on the user's devices and offers flexible settings. According to clause 11.2 of the License Agreement, the software is provided "as is," and Torgsoft does not guarantee its compliance with user expectations, equivalents, or standards not specified in the official specification. Since there are more than 25 types of fiscal receipts in Ukraine depending on the industry and payment methods, it is recommended to obtain official clarifications from tax authorities regarding receipt compliance with legal requirements before using the software ECR. Detailed terms of use for the Torgsoft software ECR are available in the Regulatory Documents section.
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