Regarding peculiarities of making settlements selling products on the Internet with use of delivery servicesChapter: News

In connection with receipt of numerous questions at address of the State Tax Service regarding peculiarities of making settlements with consumers selling products on the Internet, using services of forwarders (logistics companies) and couriers (carriers), there is an explanation according to the text of contracts for provision of services for transportation of products, which are available on the official websites of the specified delivery services in public access as of August 9, 2023.

Sending products by any freight forwarder (logistics company) in Ukraine who does not have status of either a courier or a carrier, is not a participant in the purchase-sale relationship, does not transfer ownership of products and does not participate in settlement for them according to the contract for provision of services, a fiscal receipt must be created before the shipment of products and placed by the seller in a box products when handing them over to the forwarder (logistics company).  

Creating a check, type of credit payment or deferred payment (depending on the taxpayer’s organizational and legal form) must be specified and the specified form of payment must be non-cash, since according to the contract, which in practice is concluded in parallel with a bank or non-bank financial intermediary, already funds due to the seller, if the buyer agrees to receive products, such an intermediary will transfer to such seller’s current account, according to the amount indicated in the fiscal cashier's check, as individual-entrepreneur – business entity, and not make a transfer to individual, without state registration as a business entity. It is not necessary to issue additional fiscal cashier's check to such financial intermediary.

Current legislation also does not provide for the possibility to issue in cash to business entities precisely trading revenue in the branches of financial (payment) service providers without first crediting it to the current and/or payment accounts of taxpayers. Issuance of funds in cash is possible only for transfers not related to the conduction of business activities, or in case that such financial institution or bank has opened payment or current account for such business entity and it receives cash that was previously credited to such account.

As follows, the very fact of the possibility of receiving trading revenue in cash must be agreed directly with provider of financial services, provided that such provider is properly informed about the receipt of trading revenue as business entity, and not private transfers as individual.

In addition, please note that consultations regarding existence of the possibility, legality and rules of receiving trade proceeds in cash form in the branches of specific non-bank financial institutions must be clarified with the National Bank as a regulator of financial services market in Ukraine, and not with the State Tax Service.

Please take into account that the freight forwarder does not accept post-payment from consumer for postal shipment in his branch, and just as the seller of products receives funds for services with a help of financial intermediary, who in fact is a third party to relations not related to the purchase and sale of products and provides similar services both to the seller of products and to the freight forwarder. In addition, non-bank financial intermediary is required to issue fiscal cashier's checks for the transfer of funds as a separate transaction within the scope of its licensed business activity and receives a commission fee for this.

Therefore, formation of fiscal cashier check later than the shipment of products under condition of using services of the freight forwarder and/or logistics company will be a violation of requirements of a number of regulatory legal acts, in particular, Paragraph 2 of Article 3 of the Law of Ukraine No. 265/95 as of 06.07.1995 "On the use of registers of settlement operations in trade, public catering and services".

At the same time, according to terms of contracts offered to business entities by couriers (carriers), use of RRO/PRRO by the seller of products is not mandatory, since the courier on his own behalf accepts post-payment from the recipients of shipments and issues settlement document about it acceptance directly upon handing over shipment to the buyer. In such case, the seller is obliged to include in the package only a delivery note (another document), which will testify to the origin of products.

Taking into account above specified, it is informed that products delivered by the courier are not considered sold on credit or with installment payment, and accordingly, use of RRO/PRRO by the entrepreneur is not mandatory, since settlement document on acceptance of post-payment is issued by the courier service employee directly at the time of transfer shipment to the buyer, and the Entrepreneur, in turn, is obliged to include in the parcel a delivery note (another document), which will testify to the origin of products.

Also, in cases provided by the law, regardless of the use of services of the forwarder or courier, the seller is obliged to enclose in the postal shipment a duly executed warranty card, technical passport or other document that replaces it, which must contain mandatory requisites.

We draw attention of business entities that in the legal relations that arise selling products on the Internet with use of delivery services, such types of payments as "post-payment", "pre-payment", "credit", "deferred payment", "payment in installments" and others, not prohibited by the Civil Code of Ukraine, by themselves are not decisive for the emergence of obligation to apply the Civil Code.

Range of such obligations is determined exclusively by the contract terms for transportation (delivery) of products concluded between sellers of products and carriers/couriers/forwarders/logistics companies, etc. and which determine participation of parties to contract in the legal relationship of purchase and sale of products.

 

Normative – legal base:

Articles 235, 236, 664, 694, 698, 704 and 706 of the Civil Code of Ukraine;

Paragraph 2 of Article 3 of the Law of Ukraine No. 265/95 as of 06.07.1995 "On the use of registers of settlement operations in trade, public catering and services";

Article 11 of the Law of Ukraine "On electronic commerce";

Article 8 of the Law of Ukraine "On protection of consumer rights".