State Tax Service of Ukraine reminds business entities of a legal obligation to ensure acceptance of special payment means for making payments for sold goods (provided services), including small business entities that conduct activities in trade, public catering and services in settlements with a population of 25 thousand people or more and which, according to the law, use registrars of settlement operations.
Please also note that Resolution of the Cabinet of Ministers of Ukraine № 894 as of 29.07.2022 "On establishing deadlines before which sellers must ensure possibility of the non-cash payments (including using electronic payment means, payment applications or payment devices) for sold goods (provided services)" from 01.01.2023 changed requirements for the procedure for making payments for sold goods (provided services) using special payment means.
Therefore, sellers, starting in 2023, who conduct business in settlements with a population of more than 25 thousand people (except for individuals-entrepreneurs – single tax payers of Group I, sellers who carry out trade using vending machines, away (takeaway) trade, sale of self-grown or fattened products) must ensure possibility of the non-cash payments for sold goods (provided services) by them, including goods (services), sale (provision) of which is carried out remotely.
Law provides for administrative liability for violation of the above specififed requirements.
At the same time, the State Tax Service appeals to citizens to inform the chatbot "StopViolationBot" in Telegram messenger about refusal to pay with a bank card.
All information received by the chatbot is investigated and verified by tax authorities and if provided information is confirmed – appropriate response measures are taken, including tax audits.