The seller carries out trade via the Internet, and delivery is carried out by a courier service after advance payment. A check was written and issued to the buyer upon direct receipt of the goods. Will there be penalties for the seller if the check is issued not on the date of purchase, but during the shipment of the goods? Read further.
Legal basis for the use of cash registers or POS
If the seller issued a receipt for the purchase to the recipient of the goods not at the time of payment, but at the time of receipt of the goods, then there will be no responsibility in this case. In the case of remote payments, a fiscal check must be issued to the client either directly at the time of making payments, or no later than when the client receives the goods.
Paper and electronic forms of fiscal checks are equivalent to each other and can be issued in any case.
The legal basis for the use of cash registers and/or POS in the field of trade, public catering and services is established by the Law of Ukraine “On the Use of Cash Registers in the Sphere of Trade, Public Catering and Services”. Its effect extends to all economic entities, their economic units and representatives (authorized persons) of economic entities that carry out settlement operations in cash and/or non-cash form.
According to the preamble of Law No. 265, the establishment of norms regarding the non-application of the cash register/POS in other laws, except the Tax Code.
The obligation to use cash register/POS does not depend on the form of calculations, but arises exclusively in the presence of circumstances accompanying the economic transactions of the economic entity, which are clearly defined by legislation, including the norms of its direct actions, which establish exceptions to the general rules.
Types of calculations and their features
The legislation of Ukraine equally applies to both cash and non-cash payments that are made with the help of POS terminals and payment services that use the details of payment cards of sellers of goods via the Internet, which are carried out by business entities of all forms of ownership, in the field of trade, public catering and services, and therefore the obligation of the business entity to use cash register/POS when receiving payment for goods (works, services) does not depend on the form of payment, but arises in accordance with the method of its implementation.
That is, for the business entity subject to Law No. 265, for the purposes of using cash register/POS, it does not matter which payment method the buyer (consumer) chose, but only the method offered by the business entity to the buyer (consumer).
The procedure for carrying out calculations in the field of trade, public catering and services and the use of cash register/POS is established by Article 3 of Law No. 265.
Law No. 265 does not establish specific time periods for the fiscalization of settlements, but only defines the obligation of its implementation.
According to paragraph 3 part 11 Art. 8 of the Law of Ukraine “On Protection of Consumer Rights” the settlement document must be issued or created in electronic form no later than the moment of delivery of the goods (service).
So, the main norm of the legislation in Ukraine, which defines the period of time in which it is necessary to provide the buyer (consumer) with the settlement document, is paragraph 3 of part 11 Art. 8 of Law No. 1023.
