Sale of own products using a payment terminal (POS terminal)
The tax authorities inform that clause 1 of Article 9 of the Law of Ukraine dated 06.07.1995 No. 265/95-ВР "On the use of payment transaction registers in the field of trade, catering and services" (hereinafter - Law No. 265) stipulates that cash registers and/or software cash registers (hereinafter - cash registers/PTRs) and settlement books are not used in the course of trade in own production (except for technically complex household goods subject to warranty repair, medicines, medical devices, jewelry and household products made of precious metals, precious stones, precious stones of organogenic formation and semi-precious stones) by enterprises, institutions and organizations of all forms of ownership, except for trade and catering enterprises, in case of payments at the cash desks of these enterprises, institutions and organizations with the execution of receipt and expense cash orders and the issuance of relevant receipts signed by an authorized person of the relevant business entity.
The obligation to use a cash register or a payment transaction recorder does not depend on the form of payment, but arises only in the presence of circumstances accompanying the business operations of a business entity that are clearly defined by law, including its direct effect rules that establish exceptions to the general rules.
Ukrainian legislation equates cash payments with payments made using POS terminals by business entities of all forms of ownership in the field of trade, catering and services.
The use of a cash register or a payment transaction recorder does not depend on the form of payment, but on the method of payment.
Transactions carried out using a payment terminal (POS terminal) in a non-cash form require the use of a cash register or a cash register in accordance with the procedure established by this Law.
Acceptance of payment for products of own production using a payment terminal (POS-terminal) or according to the details of electronic payment instruments requires the mandatory use of a cash register or a cash register.
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