According to the requirements of the legislation, business entities that make payments in cash or in non-cash form are obliged to use cash registers and report on them. However, there are cases in which the use of cash registers is not mandatory. If a payment terminal is installed, should I use PPO or not?

In accordance with the Law of Ukraine dated 06.07.1995 No. 265/95-VR "On the use of payment transaction registrars in the sphere of trade, public catering and services", a payment document is a document of established form and content (cash receipt, merchandise receipt, payment receipt, etc.) confirming the fact of the sale of goods or services, printed and registered by the payment transaction registrar or filled in manually. In the case of use when making payments using a payment terminal connected or combined with a POS terminal, the cashier's receipt must additionally contain the mandatory details specified in the Regulations on the form and content of settlement documents, approved by the order of the State Administrative Service of Ukraine No. 614 dated 01.12.2000.

That is, when making payments using a POS terminal, the business entity must carry out settlement operations through a POS terminal with printing out settlement documents.

In addition, the Resolution of the Cabinet of Ministers of Ukraine dated 02.10.2013 No. 727 "On Amendments to Clause 2 of the Regulation on the Procedure for Imposing and Collecting Fines for Violating Consumer Protection Legislation" came into force, which establishes administrative liability for traders in the event of a consumer's refusal to pay for goods or services by electronic means of payment.

According to the requirements of the legislation, business entities that make payments in cash or in non-cash form are obliged to use cash registers and report on them. However, there are cases in which the use of cash registers is not mandatory. If a payment terminal is installed, should I use PPO or not?

In accordance with the Law of Ukraine No. 265/95-VR of 06.07.1995 "On the use of payment transaction registrars in the sphere of trade, public catering and services", a payment document is a document of established form and content (cash receipt, merchandise receipt, payment receipt, etc.) confirming the fact of the sale of goods or services, printed and registered by the payment transaction registrar or filled in manually. In the case of use when making payments using a payment terminal connected or combined with a POS terminal, the cashier's receipt must additionally contain the mandatory details specified in the Regulations on the form and content of settlement documents, approved by the order of the State Administrative Service of Ukraine No. 614 dated 01.12.2000.

That is, when making payments using a POS terminal, the business entity must carry out settlement operations through a POS terminal with printing out settlement documents.

In addition, the Resolution of the Cabinet of Ministers of Ukraine dated 02.10.2013 No. 727 "On Amendments to Clause 2 of the Regulation on the Procedure for Imposing and Collecting Fines for Violating Consumer Protection Legislation" came into force, which establishes administrative liability for traders in the event of a consumer's refusal to pay for goods or services by electronic means of payment.