Paragraph 5 of Section III of Procedure for registration and use of registrars of settlement operations, which are used for registration of settlement operations for products (services), approved by Order of the Ministry of Finance of Ukraine № 547 as of 14.06.2016, registered in the Ministry of Justice of Ukraine on 05.07.2016 under № 918/29048 stipulates that registration of sale (return) of products, provision of services, receipt (return) of funds through the RRO is carried out simultaneously with settlement operation.
Settlement document for the full amount of operation, created in paper and/or electronic form, is provided to a person who receives or returns products, receives or refuses the service. Settlement operation is considered to have been carried out through the RRO, if data on its volume is entered in the registration mode.
Therefore, in case of non-receipt or rejection of products by the buyer, when sending them using delivery services, it is enough to carry out operation of returning products in the registration mode on the basis of receipt from delivery service on the return of shipment and the RRО/PRRO check, in which such products are identified.
I should be emphasized that it is responsibility of the product seller to provide information regarding confirmation of the return of products without their sale from the delivery service.
There is no need to draw up any refund acts, as such acts are drawn up only in cases of refunds to the buyer and amount of the refund exceeds 100 UAH.