Regarding formation and issuance of fiscal cashier's checks to buyers upon the sale on the Internet

Press service of the State Tax Service of Ukraine, published 05 September 2023 at 12:33 Chapter: News

In connection with receipt of numerous requests from business entities and for practical application by business, on issues of making settlements in trade, public catering and services, we provide examples of the algorithm of actions of sellers in terms of fulfilling obligation to form and issue fiscal cashier's checks to buyers upon the sale on the Internet.

Regardless of the method of delivery and on the condition of full prepayment by the buyer using requisites of seller's current account, use of RRO/PRRO is not obligatory.

In all other cases, it should be taken into account that if:

Product delivery is carried out by a third-party courier service and payment for products is made in cash or using electronic payment instrument:

Product "A" is ordered on the website of the seller's online store, online store transfers product "A" to the courier service upon prior notification of the buyer, then exclusively courier service transfers product "A" to the buyer, performs settlement and provides fiscal cashier's check of the RRO /PRRO, after that the courier service transfers cost of paid products from its account to seller's account.

Product delivery is carried out by the seller's courier with payment in cash:

Product "A" is ordered on the website of the seller's online store, online store transfers product "A" to the courier, then the buyer of product pays cash for product to courier, the courier transfers product "A" to the buyer and performs settlement and provides fiscal cashier's check of the RRО/PRRO, after that, the courier deposits cash in cash register of the seller.

Product delivery is carried out by the seller's courier with payment on the website of online store using requisites of electronic payment instrument:

Product "A" is ordered on the website of the seller's online store and paid for using requisites of electronic payment instrument, then online store performs settlement and transfers fiscal cashier's check of the RRO/PRRO together with product "A" to the courier, and the courier provides fiscal cashier's check of the RRO /PRRO and product "A" to the buyer.

Product delivery is carried out with payment for products at the postal operator’s office:

Product "A" is ordered on the website of the seller's online store, then online store transfers product "A" to the postal operator, such operator accepts post-payment on its behalf and provides fiscal cashier's check of the RRО/PRRO, which confirms this, after which operator of the postal service transfers funds for product "A" from its account to the online store’s account.

Product delivery is carried out with payment for products using requisites of the seller's electronic payment instrument and/or deferred payment:

In case of advance payment for product "A" using requisites of the online store's electronic payment instrument or sale of product "A" with deferred payment, the postal operator hands the buyer product "A" together with fiscal cashier's check from the seller.

Product delivery is carried out by the delivery service that is not a participant in the sale:

Product "A" is ordered on the website of the seller's online store, then the seller transfers product "A" to the forwarder for delivery to address that was notified to the buyer. Seller hands over product to the freight forwarder for delivery to the buyer and is obliged to provide the buyer with fiscal cashier's check of the RRО/РRRО, formed using payment type that most qualitatively characterizes the contractual relationship between the seller and the buyer, before or not later than when the buyer receives product "A".

Place and terms of product "A" delivery to the buyer must be notified to him/her by the seller at a time of concluding sales contract.

Notes:

Paper and electronic forms of fiscal cashier's checks are equivalent to each other and can be issued in any of the following cases.

In case of dividing payment into parts, taking into account absence of benefit defined in Paragraph 2 of Article 9 of the Law № 265/95-VR as of 06.07.1995 "On the use of registrars of settlement operations in trade, public catering and services", the number of fiscal cashier's checks must correspond to the number parts of payment, within the total amount of sales check, in which product nomenclature is specified.

Provision (issuance, delivery, transfer) of fiscal cashier's check should be understood as the full range of possible ways of its transfer to the buyer (consumer). Therefore, issuing fiscal cashier's check on a hardware RRO and/or software RRO means handing the buyer its paper form and/or sending fiscal cashier's check in the electronic form to the buyer's (consumer's) subscriber number or e-mail address.