Regarding the possibility of making payments using payment cards and bank terminals

Press service of the State Tax Service of Ukraine, published 16 June 2023 at 15:24 Chapter: News

State Tax Service of Ukraine receives complaints from citizens regarding the failure of product sellers to provide the possibility of making payments using payment cards and bank terminals.

State Tax Service reminds taxpayers of provisions of Resolution No. 894 of the Cabinet of Ministers of Ukraine as of 29.07.2022 "On establishing deadlines by which traders must ensure the possibility of non-cash payments (including using electronic payment means, payment applications or payment devices) according to the sold products (provided services)" (hereinafter – Resolution) requirements for procedure for making payments for sold products (provided services) using special payment means.

From January 1, 2023, traders who conduct business in settlements with a population of more than 25 thousand people (except for traders specified in Sub- paragraph 4 Paragraph 1 of the Resolution) must ensure the possibility of non-cash payments (including using electronic payment means, payment applications or payment devices) for the sold products (provided services) by them, including products (services), realization (provision) of which is carried out remotely.

Requirements of Paragraph 1 of Resolution do not apply to traders who conduct business activity in territories of territorial communities, which are 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 the Reintegration of the Temporarily Occupied territories and within three months after cessation of military (combat) operations in such territories and/or de-occupation, release from encirclement (blocking) of these territories (Paragraph 2 of Resolution).

Article 163¹⁵ of the Code of Ukraine on Administrative Offenses No. 8073-X as of 07.12.1984 (as amended) stipulates that violation of procedure for making cash payments for products (services), including exceeding the maximum amount of cash payments, non-compliance with requirements established by the law to ensure the possibility of making payments for products (services) using electronic payment means - entails imposition of a fine to individual-entrepreneur, officials of a legal entity from one hundred to two hundred tax-free minimum incomes of citizens.

Action provided for in Part 1 of the above specified Article, committed by a person who was subject to administrative penalty for the same violation during a year, entails imposition of a fine from five hundred to one thousand non-taxable minimum incomes of citizens.

At the same time, we draw the attention of citizens to the possibility of informing the State Tax Service in the chatbot "StopViolationBot" of the State Tax Service in Telegram messenger about facts of refusal to pay with a bank card.   

All information received through the chatbot is processed and verified by tax authorities, and in case of confirmation of provided information, appropriate response measures are taken, including tax audits.