STS draws the taxpayers’ attention that physical use of a payment card and POS-terminal or the use of payment card requisites (number, deadline and CVV / CVV2) and payment service on the Internet is a settlement operation within meaning of the Law № 265. This leads to obligation to use registrars of settlement operations by sellers of products, works or services, which are not covered by benefits of settlement operations without the use of registrars of settlement operations / its software version.
If there is a need for business entities to receive practical assistance from the STS to form a clear understanding of responsibilities arising during the organization and direct conduction of their business, especially in trade (services) via the Internet, the STS recommends the following in a process of preparing requests for individual tax consultation:
to form appeal according to requirements of Article 52 of the Tax Code of Ukraine;
to indicate practical examples of the taxpayer’s use of specific electronic payment services to obtain payment for products (services), in order to form an unambiguous and such an answer that meets legislative requirements;
to provide copies of agreement (agreements) on the provision of services for delivery of such products to consumers;
to inform about the payment method (methods) for products (works, services) offered to consumers;
provide information on specific information and telecommunication resources (Internet sites, links to specific Internet sites, etc.), where the consumer can make or initiate payment.
This will allow the STS to provide reasoned answers on the merits of asked questions.
Please note that it is a business entity that indicates payment methods for products, works and services on the website of its online store available to consumers. As follows and regardless of what intermediary will be used to obtain funds from their sale, an obligation to use or not to use registrars of settlement operations / its software version by participants, within the terms of sales agreements concluded remotely, depends on the payment method that was offered to consumers by the business entity itself.
