The buyer completed the purchase and agreed on courier delivery. Payment is provided at the place of delivery. How to display such a settlement transaction - read further.
Peculiarities of the cash register/POS use
According to Art. 2 of Law of Ukraine No. 265/95-ВР of July 6, 1995 "On Use of Settlement Transaction Registrars in the Sphere of Trade, Public Catering and Services" settlement transaction is acceptance of cash, payment cards, payment checks, tokens, etc. from the buyer at the place of sale of goods (services), issuing cash for goods returned by the buyer (non-provided service), and in the case of using a bank payment card, issuing the appropriate settlement document for non-cash payment of goods (services) by the buyer's bank or, in case of returning goods (service refusal), preparation of settlement documents for transferring funds to the buyer's bank.
Thus, cash register and/or EPOS are not applied in case of payment by the buyer of funds exclusively to the current account of an individual entrepreneur, since such an operation is not a settlement, i.e. the seller provides the buyer with full bank details for payment (current account in IBAN format). In the case of making payments in another way - by cash, payment card, etc., the use of cash register and/or EPOS is mandatory.
Settlement with a fiscal check
In case of sale of goods with settlement at the place of delivery using cash or payment cards, the seller's courier is obliged to draw up and issue to the buyer a fiscal check for the full amount of the settlement transaction.
A fiscal check can be provided, including, but not exclusively, by displaying a QR code on the display of the EPOS or the display of the device on which the EPOS is installed, which allows a person to read it and identify it with the settlement document according to the data structure contained in it, and/or by sending an electronic settlement document to the subscriber number or e-mail address provided by such a person.
