Regarding provision of possibility of payments in the non-cash form

State Tax Service of Ukraine reminds that in compliance with requirements of Part 29 Article 38 of the Law of Ukraine № 1591-IX as of 30.06.2021 "On payment services", the Cabinet of Ministers of Ukraine adopted Resolution № 894 as of 29.06.2022 "On establishing terms, before which traders must ensure possibility of the non-cash payments (including using electronic payment instruments, payment applications or payment devices) for sold products (provided services) by them" (hereinafter – Resolution № 894). 

Sub-paragraph 3 Paragraph 1 of Resolution № 894, which expands range of business entities that must ensure possibility of the non-cash payments for sold products (provided services) by them, enters into force on January 1, 2025.

Resolution № 894 provides for the gradual introduction of traders’ obligation to ensure possibility of the non-cash payments (including use of electronic payment instruments, payment applications or payment devices) for sold products (provided services) by them, and today such obligation has already been established for traders, who carry out economic activity in settlements with a population of more than 5 thousand residents: 

from January 1, 2025 – payment terminals (POS-terminals) will be necessary for traders in settlements with a population of less than 5 thousand residents;

from January 1, 2026 – for traders – 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.

Note: from January 1, 2025, introduction of obligation according to the number of population does not apply to traders – individuals-entrepreneurs – single tax payers of Group I and traders who carry out trade using vending machines, away (takeaway) trade, sale of self-grown or of fattened products, who will have to install POS terminals from January 1, 2026, regardless of the number of population.

It should be emphasized that according to Part 29 Article 38 of the Law of Ukraine № 1591-IX as of 30.06.2021"On payment services", traders are prohibited to:

in any way limit right of the holder of electronic payment instrument to choose any electronic payment instrument of payment systems for making payments according to Clause 1 Part 28 of this Article;

set any additional (accompanying) payment upon payment for sold products provided (services) using electronic payment instrument, payment applications or payment devices, including payment for using certain electronic payment instrument, payment application or payment device;

set different prices for the same products or services in case of payment for them in the non-cash form compared to payment in cash.

At the same time, traders have a right to encourage the buyer to use certain electronic payment instrument for making settlements.