Regarding the possibility of non-cash payments

Press service of the State Tax Service of Ukraine, published 16 January 2025 at 11:03 Chapter: News

Range of business entities that must ensure the possibility of non-cash payments for sold products (provided services) has been expanded from January 1, 2025.

This is provided for by Sub-paragraph 3 Paragraph 1 of Resolution of the Cabinet of Ministers of Ukraine № 894 as of 29.07.2022 “On establishing deadlines by which traders must ensure the possibility of non-cash payments (including using electronic payment instruments, payment applications or payment devices) for sold products (provided services) by them” (hereinafter – Resolution № 894), which entered into force on 01.01.2025.   

Resolution № 894 provides for the gradual introduction of traders’ obligation to ensure the possibility of making non-cash payments (including using electronic payment instruments, payment applications or payment devices) for sold products (provided services) by them. 

To date, such obligation has already been established for traders who conduct business activities in settlements with a population of less than 5 thousand people and payment terminals (POS terminals) will be required for traders – individuals-entrepreneurs – single taxpayers of Group I, traders who sell using vending machines, take-out trade, and sell home-grown or fattened products from January 1, 2026.

Note: introduction of obligation according to the number of population from January 1, 2025 does not apply to traders – individuals-entrepreneurs – single taxpayers of Group I and traders who sell using vending machines, on-site (take-away) trade, or sell home-grown or fattened products, who will be required to install POS terminals from January 1, 2026, regardless of the number of population.

It should be emphasized that according to Part 29 Article 38 of the Law of Ukraine № 1591-IX “On payment services” as of 30.06.2021, traders are prohibited from:

1) in any way restrict right of the electronic payment instrument holder to choose any electronic payment instrument of payment systems for making payments according to Clause 1 of Part 28 of this Article;

2) establishing any additional (accompanying) fee for making payment for sold products (provided services) by them using electronic payment instruments, payment applications or payment devices, including fee for using a specific electronic payment instrument, payment application or payment device;

3) setting different prices for the same products or services in case of payment for them in the non-cash form compared to payment in cash.

At the same time, traders have a right to encourage the buyer to use certain electronic payment method for making payments.

For reference:

In order to fulfill requirements of Part 29 Article 38 of the Law of Ukraine № 1591-IX as of 30.06.2021 “On payment services”, the Cabinet of Ministers of Ukraine adopted Resolution № 894 as of 29.07.2022 “On establishing deadlines by which traders must ensure the possibility of making non-cash payments (including using electronic payment means, payment applications or payment devices) for sold products (provided services) by them.