Internet trade: obtaining settlement document is necessary to protect consumer rightsChapter: Notifications and clarifications for payers

State Tax Service of Ukraine has repeatedly drawn attention to the fact that legal basis for use of registrars of settlement operations (abb. RRO) and its software version (abb. PRRO) in trade, public catering and services is determined by the Law of Ukraine № 265/95-VR as of 06.07.1995 "On use of registrars of settlement operations in trade in public catering and services" with changes (hereinafter – Law № 265).

At the same time, use of RRO/PRRO is obligatory for making payments in cash and/or using electronic payment means for sold products, including through the well-known Internet platforms.

However, during the regular audit of business entity that sold excisable products using the OLX Internet platform in the Mykolaiv city, employees of the Actual audit unit of the Tax audit department of the State Tax Service in the Mykolaiv region established sale of foreign-made mopeds without the RRO/ PRRO use and proper accounting of merchandise stocks for a total amount of more than 250 thousand UAH, which indicates violation of Paragraphs 1, 2 and 12 Article 3 of the Law № 265 committed by the seller.

State Tax Service emphasizes that compliance with legislative requirements, directly or indirectly related to replenishment of the state treasury, is the duty of every taxpayer.

In addition, issuance of RRO/PRRO checks is opportunity for buyers of products to protect their rights as consumers.

State Tax Service hopes for a high level of legal awareness of business entities, proper and conscientious performance of duties by taxpayers.