Regarding provision of possibility of the non-cash payments by traders

Press service of the State Tax Service of Ukraine, published 15 December 2022 at 10:47 Chapter: News

Paragraph 1 of Resolution of the Cabinet of Ministers of Ukraine № 894 as of 29.07.2022 "On establishing deadlines before which traders must ensure possibility of the non-cash payments (including using electronic payment means, payment applications or payment devices) for the sold goods (provided services)" stipulates that traders who conduct business in settlements with a population of more than 25 thousand people (except for traders who are individual 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) from January 1, 2023 must ensure possibility of the non-cash payments (including using electronic payment means, payment applications or payment devices) for the sold goods (provided services) by them.

Additionally please note that such requirements are not applicable to traders who carry out economic activities in territories of territorial communities located in area of military (combat) operations or which are under temporary occupation, encirclement (blockade), list of which is approved by Order of the Ministry for Reintegration of Temporarily Occupied Territories, and within three months after termination of military (combat) operations in such territories and/or de-occupation, liberation from encirclement (blocking) of these territories.