Legal relations in the trade, public catering and services are regulated by the Tax Code of Ukraine (hereinafter – the Code) and the Law of Ukraine as of 06.07.1995 № 265/95-VR “On the use of registrars of settlement operations in the trade, catering and services” (hereinafter – the Law № 265).
The Law defines legal basis for the use of registrars of settlement operations and / or its software version in the trade, catering and services. It is applicable to all business entities, their business units and representatives (authorized individuals) of business entities that carry out settlement operations in cash and / or non-cash form.
Establishment of norms on the non-application of registrars of settlement operations and / or its software version in other laws, except for the Code, is not allowed.
According to definitions given in Article 2 of the Law № 265, a notion of place of the settlement operations is a place where settlements with a buyer for sold goods, products (provided services) and cash received for sold goods, products (provided services) is stored, as well as a place of receipt by buyer of the pre-paid goods, products (services) with the use of payment cards, payment checks, tokens, etc.
Since in a sense of the Law № 265 and Article 664 of the Civil Code of Ukraine, a moment of the seller’s obligation to transfer goods (products) to the buyer in case of concluding an electronic contract with conditions, delivery of goods (products) to the buyer through a carrier or communication organization coincides with a moment of delivery of goods (products) to such carrier or communication organization, than in this case, the place of settlement operations is either the place where seller receives funds for goods, products or services (processing of statements on the movement of funds to the account) or the place where seller transfers goods (products) to the carrier or communication organization.