Regarding the non-cash payments through pos-terminals

Press service of the State Tax Service of Ukraine, published 31 January 2023 at 16:46 Chapter: News

State Tax Service of Ukraine informs that Resolution of the Cabinet of Ministers of Ukraine № 878 as of 09.29.2010 "On payments for sold products (provided services) through special payment means", which established separate requirements for mandatory acceptance of special payment means for making payments for sold products (provided services) became invalid from 01.01.2023.

As a result, Resolution of the Cabinet of Ministers of Ukraine № 894 as of 29.07.2022 "On establishing deadlines before which traders must ensure possibility of making non-cash payments (including using electronic payment means, payment applications or payment devices) for products sold by them (provided services)", that stipulates that in 2023 all traders who conduct business in settlements with a population of more than 25 thousand are required to install pos-terminals, regardless of the area of commercial facility, entered into force starting from 01.01.2023.  

It should be noted that the State Tax Service of Ukraine, in order to perform functions defined by the law and within the scope of competence, on an ongoing basis conducts analysis of financial and economic operations of business entities that carry out settlement operations and pays special attention to the possibility of non-cash payments (including using electronic payment means, payment applications or payment devices).

At the same time, for violation of procedure for cash payments for products (services), including exceeding limit amounts of cash payments, non-compliance with requirements established by the law to ensure possibility of settlements for products (services) using electronic payment means, there is a liability according to Article 16315 of the Code of Ukraine on Administrative Offenses.  

During 2022, in the course of tax control conducted by the Tax audit units of the State Tax Service of Ukraine, more than 1200 violations were established, responsibility for which is provided for in Article 16315of the Code of Ukraine on Administrative Offenses, as a result of which amount of fines, in accordance with rulings issued by bodies of the State Tax Service in cases on administrative offenses, amounted to more than 2.8 million UAH. 

Taking into account above specified, the State Tax Service of Ukraine draws attention of taxpayers to comply with requirements of current legislation in terms of ensuring possibility of making non-cash payments (including using electronic payment means, payment applications or payment devices).