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On the payers’ use of POS-terminals in trade, catering and services

, published 08 September 2021 at 10:40

STS reminds taxpayers on the obligation to make a transition to the use of POS-terminals of banking institutions and to ensure mandatory acceptance of special payment means for payments for sold products (performed works, provided services) who carry out activities in trade, catering and services, use registrars of settlement operations (according to the law) and meet at least one of the criteria, namely:

sell excisable products (alcoholic beverages, tobacco products, fuel);

use a business unit with a sales area of more than 20 square meters;

carry out economic activities in settlements with a population exceeding 25 thousand people;

These requirements are stipulated by:

Resolution of the Cabinet of Ministers of Ukraine “On settlements for sold products (provided services) using special payment means” as of 29.09.2010 № 878;

Resolution of the Cabinet of Ministers of Ukraine “On approval of Procedure for trade activities and rules for trade services on the consumer product market” as of 15.06.2006 № 833 (with amendments).