Postpaid from "Novaya poshta": cash register/payroll register is needed by everyone
20.07.2023 15:48
The tax authorities have voiced their position on sending goods via Nova Poshta on a cash on delivery basis with subsequent crediting of funds to the individual entrepreneur's current account. According to tax consultant Oleksandr Zaraiskyi, whatever the previous individual consultations of the tax authorities, it is better to use cash registers/PTRs. Below are his brief theses explaining the response of the State Tax Service.
Since the beginning of the war, the State Tax Service of Ukraine has written in its individual tax consultations (ITCs) that entrepreneurs who sell goods online and send them to customers by Nova Poshta on a cash on delivery basis may not use cash registers/PTRs in these cases. However, in May 2023, the tax authorities stopped providing such information and started writing differently. In early July, the State Tax Service provided a new position on this issue.
In particular, in its consultation dated 04.07.2023 No. 1693 (ITCs No. 1693), it states:
"In view of the above, we would like to inform you that in the circumstances described by the entrepreneur in his appeal, the use of cash registers, the formation and sending of a payment document of the established form and content together with the goods is mandatory for all sales contracts concluded with buyers."
Thus, all sole proprietors who send goods via Nova Poshta and receive cash on delivery to their current account via NovaPay are required to use a cash register/payroll register.
However, there is another point specified in the ITCs No. 1693.
In the previous ITCs submitted by the author to the tax authorities, the State Tax Service of Ukraine wrote that in the above circumstances, a cash register/presale receipt is not required. Regarding this point, in the ITC No. 1693 the tax authority informs:
"...individual tax consultations, to which the Entrepreneur refers in the appeal, were provided to other taxpayers taking into account the actual circumstances provided by them in their appeals at the time of their preparation and are of an exclusively individual nature".
By doing so, the State Tax Service of Ukraine, in the author's opinion, hinted that all the ITCs they had previously provided were valid, as they indicated "other circumstances". However, there were no "other circumstances" in the requests for the ITCs prepared by the author. They were the same as in the request for which the COI No. 1693 was provided.
However, it is not known for certain whether the previously provided answers are valid for entrepreneurs, but if so, this is a positive point, as the previously received ITCs continue to protect them.
At the same time, to minimise the risks, the author recommends that you still use cash registers/PTRs when sending goods via Nova Poshta and receiving cash on delivery from NovaPay, regardless of how it was received, even if the State Tax Service of Ukraine has previously provided you with a TI that says you do not need to do so.
And the most interesting thing. It turns out that Nova Poshta is not legally a courier service, but just a freight forwarder. And the State Tax Service of Ukraine separately emphasises this in its TIC No. 1693, noting that:
"The content of the Entrepreneur's appeal suggests that he associates Nova Poshta LLC with a courier service, while, according to the terms of the Agreement on the provision of services for the organisation of transportation of shipments posted on the website of Nova Poshta LLC and an extract from which is provided in the appeal, it appears that "NOVA POST" LLC is a freight forwarder, not a courier service, and therefore the Entrepreneur's reference to the State Tax Service's explanation of the organisation of economic relations with courier services does not correspond to the actual circumstances set out in his appeal".
And this is another reason to use a cash register (cash register/payroll register) when sending goods via Nova Poshta and then receiving cash on delivery via NovaPay (regardless of the method of receipt), even if you have previously received a ITCs stating that this is not required. After all, your ITCs refers to a courier service, and Nova Poshta, based on the current position of the State Tax Service of Ukraine, is not such a courier service.
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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