Main points
- Businesses may not issue a check for payments made exclusively in a non-cash form, such as bank transfers or bank payment terminals.
- The authenticity of a check can be checked on the website of the State Tax Service by entering certain details from the check.
Small businesses cannot issue a check / Collage of Channel 24, photo Shutterstock
Ukrainians regularly make purchases in various stores and establishments, where they are offered to take a receipt with them. According to the law, every business entity that carries out settlement operations is obliged to issue a fiscal receipt.
What is a check and what is it for?
A check is proof of the origin of funds and protection of consumer rights, as reported by the tax service.
As of today, checks can be issued not only by classic cash registers (they are called PROs), but also by software ones (we are talking about PRROs). The latter are issued via a tablet, phone, or computer.
An interesting fact in particular is that anyone can check the authenticity of a check . This can be done on the State Tax Service website in the “Search for a fiscal check” register.
To do this, you need three details from the check: its number, the fiscal number of the PRO or PRRO, the date and time of purchase. What to do next? The data is entered into a form on the website of the State Tax Service. Then the person can find out information about the check.
Are there situations where a business may not issue a check to customers?
Such situations are indeed possible. They were described on the Vchasno.Kasa website.
According to the information, PPO or programmatic PPO may not be applied when receiving payment exclusively in non-cash form . That is, we are talking about the following cases:
- transfer of funds from a current account to a current account through a banking institution (e.g., IBAN, online banking, etc.);
- depositing cash through the bank's cash desk for subsequent transfer to a current account;
- through a payment terminal owned by the bank.
Important! All entrepreneurs and companies that accept payment from customers (cash, card, electronic money, etc.) when selling goods or services must always issue checks to their customers.
What else should individual entrepreneurs and businesses know?
Let us remind you that sole proprietors belonging to group 1 can work without a cash register in Ukraine. This rule applies regardless of the method of accepting payments. That is, even in the case of cash payments.
Other groups have their own rules. But they can also work as a PPO if, for example, payment is made remotely.
At the same time, it is possible to make payments from cards for individual entrepreneurs, as expert Mykhailo Smokovich explained. However, before that, the entrepreneur must pay taxes.
The only prohibition is the transfer of funds to individuals. As the expert noted, there are indeed “additional taxes and reports.”