Regarding ensuring rights of buyers for the possibility of making payments for purchased products (services) in the non-cash form
State Tax Service of Ukraine informs that terms by which traders must ensure the possibility of making cashless payments (including using electronic payment means, payment applications or payment devices) for sold products (provided services) by them, including products (services), realization (provision) of which is carried out remotely, established by Resolution № 894 of the Cabinet of Ministers of Ukraine as of 29.07.2022 "On establishing deadlines before which traders must ensure the possibility of non-cash payments (including using electronic payment means, payment applications or payment devices) for sold products (provided services) payment" (hereinafter – Resolution).
Terms defined by Resolution are introduced gradually, starting from 2023.
To date, such obligation is established for traders who conduct their economic activities in settlements with a population of more than 5 thousand inhabitants, and does not apply to individuals-entrepreneurs – single tax payers of Group I, traders who carry out trade using vending machines, away (takeaway) trade, sale of self-grown or fattened products.
Article 16315 of the Code of Ukraine on Administrative Offenses stipulates that non-compliance with requirements established by legislation to ensure the possibility of payments for products (services) using electronic payment means entails imposition of a fine on individual-entrepreneur, officials of legal entity from one hundred to two hundred tax-free citizens’ minimum income.
If citizens have information about possible violations committed by business entities of requirements of legislation of Ukraine, in particular, regarding failure to ensure the possibility of non-cash payments (including using electronic payment means, payment applications or payment devices) for sold products (provided services) by them, they can submit appeal to the State Tax Service according to requirements of the Law of Ukraine "On citizen appeals".
Citizens can submit their appeals by sending them to:
postal address of the State Tax Service: 04053, Kyiv, Lvivska ploshcha, building 8 or address of relevant territorial body of the State Tax Service;
through Contact Center of the State Tax Service by calling 0 800 501 007, by successively pressing buttons "5" and "2" on the interactive voice answering machine (no need to write a written complaint);
using the Internet, electronic communication means, by sending to the e-mail address zvernennya_dps@tax.gov.ua in form of a scanned copy or photocopy of a written application with the applicant's signature indicating date and place of residence or signed with a qualified electronic signature.
Also, from July 14, 2022, specialists of the State Tax Service developed new service for citizens, the "StopViolationBot" chatbot based on Telegram messenger, with a help of which any person at any time of the day or place can quickly inform the State Tax Service about known facts of legislative violations.
