Use of registrars of settlement operations / its software version is mandatory from 01.01.2022 for individuals-entrepreneurs – single tax payers of Groups II – III during the sale of goods, works, services, in the case of settlement operations within meaning of the Law of Ukraine as of 06.07.1995 № 265 / 95- Verkhovna Rada “On the application of registrars of settlement operations in trade, catering and services”.
Part 2 Article 664 of the Civil Code of Ukraine provides that if the sales contract does not imply the seller’s obligation to deliver goods or transfer them to its location, the seller’s obligation to transfer goods to the buyer is considered fulfilled at the time of delivery of goods to the carrier or communication organization for delivery to the buyer.
That is, if consumer (customer) ordered goods on the seller’s website (Internet store) and did not make a prepayment for ordered goods and delivery by the delivery service under a contract under which goods are transferred to such service for delivery to the buyer, then in this case registrars of settlement operations / its software version is used by the delivery service directly upon receipt of funds as payment for goods and their transfer to the buyer. Seller is obliged to include invoice in parcel or other accompanying document proving origin of goods.
However, provided that the seller gives only requisites of current account opened in the bank as a possible method of payment for goods by the buyer, such seller may not use registrars of settlement operations / its software version.