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RESOLUTION OF THE CABINET OF MINISTERS OF UKRAINE

of July 29, 2022 No. 894

About establishment of terms before which dealers shall provide possibility of implementation of clearing settlements (including with use of electronic means of payment, payment applications or payment devices) for the goods (the provided services) sold by them

(as amended of the Resolution of the Cabinet of Ministers of Ukraine of 29.12.2025 No. 1768)

According to part of the twenty ninth article 38 of the Law of Ukraine "About payment services" the Cabinet of Ministers of Ukraine decides:

1. Determine that dealers shall provide possibility of implementation of clearing settlements (including with use of electronic means of payment, payment applications or payment devices) for the goods (the provided services) sold by them, including goods (services), the realization (rendering) of which is enabled remotely:

1) since January 1, 2023 - the dealers performing economic activity in settlements with population more than 25 thousand people (except the dealers specified in subitem 4 of this Item);

2) since January 1, 2024 - the dealers performing economic activity in settlements with population from 5 to 25 thousand people (except the dealers specified in subitem 4 of this Item);

3) since January 1, 2025 - the dealers performing economic activity in settlements with population less than 5 thousand people (except the dealers specified in the subitem 4 presents of Item);

4) in three months from the date of the termination or cancellation of warlike situation - dealers - physical persons entrepreneurs - the payers of the single tax of the first group, dealers performing trade with use of vending machines, exit (portable) trade, sale of with own hand grown up or fattened products.

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