of April 29, 2013 No. 2397/5/99-99-18-05-16
Concerning use of electronic means of payment
The ministry of the income and charges of Ukraine on accomplishment of the letter of the Cabinet of Ministers of Ukraine of 09.04.2013 to No. 1369/3 concerning request about application of special means of payment by subjects of managing which are not used by registrars of settlement transactions, reports the following.
According to provision of Art. 17 of the Law of Ukraine "About consumer protection" the consumer has the right to free use of electronic means of payment taking into account operating mode of forms (types) of the calculations, obligatory for the seller (contractor), established by the legislation of Ukraine.
By Item 13.1 of article 13 of the Law of Ukraine "About payment systems and money transfer in Ukraine" (further - the Law) it is determined that procedure for accomplishment of transactions using payment instruments, including restrictions concerning these transactions, are determined by the laws of Ukraine and regulatory legal acts of the National Bank of Ukraine.
According to Item 14.19 of article 14 of the Law control of observance by subjects of managing of requirements concerning implementation of calculations with use of electronic means of payment is performed by the State Tax Administration of Ukraine, and behind ensuring protection of the rights of holders of electronic means of payment to implementation of the specified calculations - specially authorized central executive body in the sphere of consumer protection.
Requirements to subjects of managing concerning acceptance of electronic means of payment in payment for the goods (the provided services) sold by them are determined by the Cabinet of Ministers of Ukraine.
By the resolution of the Cabinet of Ministers of Ukraine of 29.09.2010 No. 878 "About implementation of calculations for the sold goods (the provided services) with use of special means of payment" it is determined that subjects of managing which carry out activities in the sphere of sales of goods, public catering and services and which according to the law are used by registrars of settlement transactions shall perform transition to obligatory acceptance of electronic means of payment for implementation of calculations for the sold goods (the provided services).
Item 2 of the specified resolution provides release from obligatory acceptance of electronic means of payment for implementation of calculations for the sold goods (the provided services) of institutions of public catering of the closed type which serve certain contingent of consumers, in particular staff of Armed Forces and other military forming, students, pupils and teachers of the highest professional, general education educational institutions, employees of industrial enterprises, trade enterprises with the floor space to 20 sq.m (except gas stations), and also subjects of managing which perform economic activity in settlements with population less than 25 thousand persons.
According to article 9 of the Law of Ukraine "About application of registrars of settlement transactions in the sphere of trade, public catering and services" physical persons - entrepreneurs when implementing sales of goods (provision of services) do not apply registrars of settlement transactions and settlement books on condition of payment of the single tax.
According to Items 21 and 22 of the resolution KMU of 15.06.2006 "About approval of the Procedure for carrying out trading activity and rules of trade servicing in the market of consumer goods" the subject of managing shall provide to No. 833 possibility of use of special means of payment during implementation of calculations for the sold goods (the provided services) according to the legislation. Calculations for the sold goods and the provided services can be performed by cash and/or in non-cash form (using payment cards, payment checks, counters and so forth) according to the legislation.
Proceeding from stated, the current legislation does not establish obligation concerning need of use of electronic means of payment for implementation of calculations for the sold goods (the provided services) by subjects of managing which are not applied by registrars of settlement transactions.
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