The Cabinet of Ministers of Ukraine by Resolution № 894 as of 29.07.2022 established that merchants must ensure possibility of the non-cash payments (including using electronic payment means, payment applications or payment devices) for goods (services provided) sold by them, including goods (services) sale (provision) of which is carried out remotely in the following terms:
1) from January 1, 2023 – merchants who conduct business in settlements with a population of more than 25 thousand people (except for merchants specified in Paragraph 4);
2) from January 1, 2024 – merchants who conduct business in settlements with a population of 5 to 25 thousand people (except for merchants specified in Paragraph 4);
3) from January 1, 2025 – merchants who conduct business in settlements with a population of less than 5 thousand people (except for merchants specified in Paragraph 4);
4) from January 1, 2026 – merchants – individuals-entrepreneurs – single tax payers of Group I, merchants who carry out sale using vending machines, away (takeaway) sale, sale of self-grown or fattened products.
In connection with adoption of the above-mentioned Resolution, Resolution № 878 of the Cabinet of Ministers of Ukraine as of 29.09.2010 "On payments for sold goods (provided services) using special payment means" becomes invalid from January 1, 2023.
