Regarding the non-cash payments

Press service of the State Tax Service of Ukraine, published 31 July 2023 at 15:29 Chapter: News

Starting from January 1, 2023, traders, who conduct business in settlements with a population of more than 25 thousand people (except for traders – individuals-entrepreneurs – single tax payers of Group I, traders who carry out trade using vending machines, out-of-town (take-out) trade, sale of self-grown or fattened products), must ensure possibility of the non-cash payments (including using electronic payment means, payment applications or payment devices) for sold products (provided services) by them.

This is provided for in Paragraph 1 of Resolution No. 894 of the Cabinet of Ministers of Ukraine 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 products sold by them (provided services)" (hereinafter – Resolution No. 894).  

Next stages of implementation of Resolution No. 894 will begin in the following terms:

from January 1, 2024 for traders who conduct business in settlements with a population of 5 to 25 thousand people (except for traders specified in Sub-paragraph 4 of Paragraph 1 of Resolution No. 894);

from January 1, 2025 for traders who conduct business in settlements with a population of less than 5 thousand people (except for traders specified in Sub-paragraph 4 of Paragraph 1 of Resolution No. 894);

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.

Please note that such requirements do not apply to traders who conduct business in territories of territorial communities, who are located in area of military (combat) operations or who 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.