Kiev. Ukraine. Ukraine Gate – January 8, 2021 – Economy
The NBU reaffirmed that payment for goods (services) through Privat24, Oschad24, Monobank, Liqpay by transferring funds from the account at the request of the client is a banking transaction.
A similar position was taken before. From the NBU’s point of view, non-cash payments include transfers using money transfer services (Liqpay, Portmone, iPay, etc.), remote banking systems such as Privat24, MONOBANK, Oschad24 / 7, etc. (including using a payment card), by depositing cash by the buyer at the cash desk of a bank or non-banking institution (including through the use of software and hardware self-service complex (PTKS) .It can be found in the letter of the NBU dated 28.09.2020 № 57-0009 / 53844.
The NBU asked to take these requirements into account when providing tax advice to taxpayers.
All this is due to the fact that settlements with the help of such services were interpreted by the State Tax Service as a settlement operation within the meaning of the Law on RRO and required to form a fiscal check from the recipients of the transfer for goods (services).
On December 29, 2020, the press service of the State Tax Service confirmed only the fact that consumers, using the Internet, order services and pay for them exclusively using electronic payment instruments and payment systems (LiqPay, Portmone, EasyPay, PayPong, Ipay.ua, City24 , Privat24, etc.), then such operations are carried out without the use of RRO by the service provider.
This followed after 10.12.2020 due to the Law № 1071 RRO is not required for payments for services, if such payments are made exclusively through banking systems of remote service and / or money transfer services.
