Payment for Goods at Night or on a Day Off: When to Issue a Fiscal Receipt

If an online store is required to use a cash register (РРО) or a software cash register (ПРРО), card payments through online acquiring must be fiscalized. For payments made after the end of the working day or on weekends, the State Tax Service of Ukraine (ДПС) explains that the receipt must be generated on the basis of a bank statement no later than the seller’s next working day, in chronological order, and in all cases before the goods are handed to the buyer. If the buyer receives the goods sooner, the receipt is also required sooner.

First identify the payment method: a direct transfer from the buyer’s account to the seller’s account using an International Bank Account Number (IBAN), without the seller accepting a card, differs from acquiring. The name of the app, including Privat24, does not by itself determine the method. For acquiring payments, appoint a responsible cashier, coordinate the fiscalization schedule with delivery, and check separately that the receipt is registered and provided to the buyer.

How to determine whether a cash register is required for a specific payment

In Ukraine, the obligation to use a cash register or software cash register depends on the nature of the settlement and whether a statutory exemption applies. The fact that a sale is made through a website does not mean that every entrepreneur must fiscalize every amount credited to an account. The definition of a settlement transaction is set out in Article 2, and the seller’s main obligations are set out in Clauses 1–2 of Article 3 of Law No. 265/95-VR.

A credit to the seller’s IBAN does not by itself prove that the buyer made a direct transfer. An acquirer also transfers proceeds to a bank account. To identify the transaction correctly, compare the agreement with the payment provider, the payment method on the website, the payment purpose, and the transaction details.

Check exemptions separately. In particular, Clause 296.10 of the Tax Code of Ukraine No. 2755-VI provides that single-tax payers in Group 1 do not use cash registers or software cash registers. This provision alone does not confirm that a specific activity is permitted for this group. The exemption under Clause 14 of Article 9 of Law No. 265 applies to specified distance settlements for services; it cannot be extended to the sale of goods.

When to generate a receipt for a night payment or a payment made on a day off

Clauses 1–2 of Article 3 of Law No. 265 require the seller to process settlement transactions for the full amount and provide the buyer with a settlement document, including for online orders. Part 11 of Article 8 of the Law of Ukraine “On Consumer Protection” No. 1023-XII sets the deadline: the document must be issued or created electronically no later than when the goods are handed over.

For acquiring payments received after business hours, on weekends, or on public holidays, the State Tax Service of Ukraine provides specific guidance in its Public Information and Reference Resource: they must be fiscalized no later than the business entity’s next working day, on the basis of statements showing the movement of funds, in chronological order, and before the goods are handed to the buyer.

This is the State Tax Service’s position for the described acquiring situation. It does not establish a general right to defer all online settlements until Monday. If the store operates on Saturday, Saturday may be its next working day. If the goods are handed over on Sunday, generating the receipt on Monday no longer meets the handover requirement.

Practical recommendation: record the seller’s actual operating schedule, the process for handling online payments, and the employees responsible in writing. Align this information with what is stated on the website and the actual operation of the collection point. One cashier’s schedule does not determine a day off for the entire business if other employees continue handing over orders.

How to record the events in an order separately

To monitor deadlines, record separately the card transaction confirmation in the payment service, the credit shown in the bank statement, the creation of the fiscal receipt, and the physical handover of the goods. Card authorization, bank credit, and delivery may occur at different times. An “Оплачено” (“Paid”) status in the order without these details does not give the cashier enough information.

If the store follows the procedure described in the State Tax Service’s guidance, the cashier must work from the statement and the details of the relevant payments. If handover is scheduled sooner, arrange fiscalization before it or agree on a later collection time. Waiting for the statement does not allow the seller to hand over the goods without the required receipt.

How to organize weekend payment processing

The procedure below helps distribute work among the owner, cashier, and employee who hands over goods. This is a practical way to organize the process; adapt it to the store’s actual schedule.

1. Identify the nearest handovers before the end of the working day. Check which orders buyers may collect before the main cashier’s next shift. Assign an employee who can generate the receipt on time for those orders.
2. Appoint a primary cashier and a backup. Check access to the registered cash register. For a software cash register, data for electronic signature or seal certificates must be entered in the register under the rules of the Procedure approved by Order No. 317 of the Ministry of Finance of Ukraine.
3. Check available payment notifications. If the bank or payment service supports them, make sure the responsible employee actually receives the notifications. A notification helps identify a payment in time; reconcile it against the relevant documents.
4. Reconcile incoming payments at the start of work. List transactions since the previous check, identify the method used for each payment, and link it to the specific order.
5. Prevent duplicate receipts. Before fiscalization, check whether another cashier has already generated a document. Then process the required transactions as separate receipts in chronological order.
6. Provide the receipt to the buyer and check the result. Keep the fiscal number, the method used to provide the document, and details of any delivery error.
7. Complete the cash register work. On days when settlement transactions take place, create a fiscal report receipt under Clause 9 of Article 3 of Law No. 265.

For internal control, a table with the order number, payment identifier, transaction time, credit details, purchase amount, receipt number, method of providing the receipt, and scheduled handover is sufficient. The owner should be able to see which payments still need action and who is responsible for them.

Examples of choosing a deadline

• Illustrative example: payment on Saturday, collection on Tuesday. If Saturday and Sunday are genuinely the seller’s days off and Monday is the next working day, under the described State Tax Service position the receipt must be generated no later than Monday. Do not defer it until Tuesday because delivery is later.
• Illustrative example: payment late Friday evening, collection on Saturday. The cashier must generate the receipt before the Saturday handover. The store must ensure an authorized employee is available or agree on a later collection.
• Illustrative example: the collection point operates daily. The accountant’s personal days off are not grounds to accumulate all payments until Monday. The owner must take the store’s actual operation into account and arrange cash register coverage.

How to check the amount, payment method, and provision of the receipt

The receipt must show the full purchase amount. If the acquirer withheld a fee from the proceeds, compare the bank credit with the purchase details: the amount the store receives after the fee is withheld does not replace the value of the goods shown on the receipt.

Illustrative numerical example. The buyer paid UAH 1,000 for goods, the acquirer withheld UAH 20 from the seller’s proceeds, and UAH 980 was credited to the account: 1,000 − 20 = 980. The receipt for the purchase must be generated for UAH 1,000.

Under Clause 2 of Section II of the Regulation on the Form and Content of Settlement Documents, approved by Order No. 13, line 18 specifies the form of payment, the amount paid in that form, and the transaction currency, while line 19 specifies the payment instrument. For a card acquiring payment, check that the non-cash payment method and the relevant card payment instrument are shown. The entry “електронний платіжний засіб” (“electronic payment instrument”) alone is not a sufficient substitute for all required details.

Clause 4 of Section II of this Regulation links completion of lines 12–17 to the use of a payment terminal connected or integrated with a cash register or software cash register. Check how the equipment or applications actually interact. Do not arbitrarily omit a range of receipt lines because the purchase was made online.

Clause 2 of Article 3 of Law No. 265 allows a receipt to be provided in paper and/or electronic form, including by sending it to the phone number or email address provided by the buyer. A practical approach is to request contact details for the receipt when the order is placed. If electronic delivery fails, arrange another method of providing the document allowed by law before the buyer receives the goods.

What to do with canceled payments, refunds, and duplicates

Before processing accumulated credits, check the status of each transaction. A failed payment attempt, a canceled authorization, a received payment, and a refund require different actions. Do not create a sale solely because the buyer opened the payment page or sent a screenshot.

If funds are returned to the buyer for a transaction that requires fiscal documentation, Section III of Regulation No. 13 provides for a fiscal cash register cash disbursement receipt. Practical recommendation: link the refund to the original purchase, retain confirmation of the transfer, and check that the corresponding document was generated in the cash register. Deleting the order in the accounting program does not by itself correct a registered receipt.

A separate case is described in Clause 11 of Section V of the Procedure for the Use of Software Cash Registers, approved by Order No. 317: the server registered the receipt, but after losing the connection, the software cash register completed the same transaction offline and created a duplicate. For this case, reversal is provided for, specifying the numbers of the document being reversed and the original document that was duplicated. This procedure cannot automatically be applied to every cashier error.

Do not combine purchases by different buyers in one receipt. Even if the acquirer transferred several payments as one amount, the seller must match it to the individual settlement transactions. Likewise, do not change the cash register’s date and time to create a missed receipt retroactively. Generating a document later does not guarantee that the consequences of the earlier violation have been remedied.

What penalties may apply for violations

Clause 1 of Article 17 of Law No. 265 provides for financial penalties, including for failing to process a transaction through a fiscal cash register or software cash register, processing it for less than the full amount, and failing to issue the corresponding settlement document. The penalty is 100% of the sale amount for a first violation and 150% for each subsequent violation. These penalties are imposed on the business entity by decision of the supervisory authority.

It is therefore risky to assume that no liability applies just because a receipt is generated later. The actual circumstances matter: when the transaction took place, whether the conditions in the State Tax Service’s guidance were met, when the buyer received the goods, and whether the required document was provided.

When assessing liability, take into account the date and location of the violation under Clauses 12 and 14–15 of Section II, “Final Provisions,” of Law No. 265:

• The exemption for violations committed from January 1, 2022, to October 1, 2023, has exceptions, including settlements for the sale of excisable goods.
• From October 1, 2023, a territorial exemption applies to the territories temporarily occupied, and the territories of active and possible hostilities, specified by law, until the relevant dates on which their status ends. It does not apply to violations of settlement procedures in the sale of excisable goods. For a specific case, establish the place of sale and its status on the date of the violation using the official list.
• For individual entrepreneurs (ФОП) who pay the single tax and are not registered as value added tax payers, Clause 15 provided for penalties of 25% for a first violation and 50% for each subsequent violation listed in that clause. These rates did not apply to the sale of excisable goods; technically complex household goods subject to warranty repair; medicines; medical devices; jewelry and household items made of precious metals, precious stones, precious stones of organic origin, or semiprecious stones. The preferential regime applied from August 1, 2023, through July 31, 2025, but no later than the termination or cancellation of martial law. It does not apply to sales after July 31, 2025.

Bank statements and fiscal receipts for an online store in Torgsoft

In Torgsoft, the paid “Програмний РРО” (“Software Cash Register”) option generates receipts and sends them to the State Tax Service. It must be purchased for each fiscalization workstation and works with the Start, Ultra, and Terminal licenses. Before starting work, register the cash register and cashiers, and configure electronic signatures, taxes, and payment methods. You can check the setup in test mode, but a test receipt does not replace the fiscal document for an actual sale.

The separate paid “Банківські виписки” (“Bank Statements”) function, once access is configured, supports accounts at PrivatBank, monobank, and UKRSIBBANK. A practical process for the cashier is to obtain statements for the required period, reconcile times and amounts, link credits to invoices, check for receipts already created, and manually process the required transactions in chronological order. Receiving a statement and recording a payment in the accounting system do not confirm that all night payments were automatically fiscalized.

The electronic receipt delivery feature requires the separate “Масові розсилки клієнтам” (“Mass Mailings to Customers”) option, along with message template and delivery service configuration. Email or short message service (SMS) delivery must be configured separately. A delivery error does not cancel fiscalization, so the cashier must check that the receipt was provided to the buyer. When planning shifts, bear in mind that one software cash register cannot be used simultaneously in the desktop program and mobile application.

Official sources for checking transactions

• Law of Ukraine “On the Use of Cash Registers in Trade, Food Service, and Services,” dated 06.07.1995 No. 265/95-VR: Article 2; Clauses 1–2 and 9 of Article 3; Clauses 6 and 14 of Article 9; Clause 1 of Article 17; Clauses 12 and 14–15 of Section II, “Final Provisions.”
• Tax Code of Ukraine dated 02.12.2010 No. 2755-VI: Clause 296.10 of Article 296 on the non-use of cash registers and software cash registers by Group 1 single-tax payers.
• Law of Ukraine “On Consumer Protection” dated 12.05.1991 No. 1023-XII: Part 11 of Article 8 on providing a settlement document and the time of handover of goods.
• Order of the Ministry of Finance of Ukraine dated 21.01.2016 No. 13, “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. ZVR-1, the Report on the Use of Settlement Transaction Record Books (Settlement Books)”: Clause 3 of Section I, Clauses 2 and 4 of Section II, and Section III of the approved Regulation.
• Order of the Ministry of Finance of Ukraine dated 23.06.2020 No. 317, “On Amendments to Order No. 547 of the Ministry of Finance of Ukraine dated June 14, 2016”: Clause 7 of Section II, Clauses 1–2 of Section IV, and Clause 11 of Section V of the approved Procedure for registering, maintaining the register of, and using software cash registers.
• State Tax Service guidance on processing card online payments through a cash register or software cash register when received after business hours, on weekends, or on public holidays: conditions for fiscalizing acquiring payments on the next working day and before the goods are handed over.