Does IT business need to use PPO. Consultation of IT lawyer Kharkiv

For IT services, IT business receives payment by bank transfer and then a logical question arises, is it necessary to have a cash register as required by the Law of Ukraine “On the use of registrars of settlement transactions in the field of trade, catering and services”?

We will immediately answer that payments for the services of specialists, for all kinds of goods, services that are carried out in non-cash. form – absolutely definitely do not require the use of PPO.

If you need some advice from specialists in IT business in Ukraine, please contact us. We have 10 years of experience in providing legal solutions for IT businesses.

When is it not necessary to use PPO? Consultation of IT lawyer Kharkov consultation

• payment without using payment cards, when funds are transferred from the account of the customer (buyer) to the current account of the IT company (seller)
• when paying, when the buyer deposits funds through the bank, and then the bank credits them to the seller’s current account.
• when making settlements exclusively (on an ongoing basis) with the help of banks. sist. distance maintenance and / or funds transfer services such as Monobank, Privat24, Liqpay, Oschad24 and others.
• if at the cash desk of the bank the Customer deposits cash to be credited to the current account of the IT company.

Every IT lawyer in Kharkiv knows that IT business, which is often formalized as a simplified FOP, should not use a PPO. This is justified by the fact that in 99% of cases Clients in the IT business pay for services for the creation of software, applications, etc. in a non-cash form.

This is partly due to the fact that Customers are located in different parts of the country and the world and they do not come to the offices of IT companies to pay for their services, which is logical.

Funds, in the cases described above, are credited to the IT company’s account by bank transfer.

What does the NBU say about the use of cash registers, including for paying for the services of IT companies?

In its letter dated 30.12.2020, No. 57-0009 / 80572, the NBU clarified these points.

If we extrapolate the provisions of the letter to the IT company, then the use by the Customer to calculate the distance systems. maintenance and banking services when paying for IT business services, without a doubt, is a transfer of funds from the account of the Customer to the account of the IT company.

It is also indisputable that the Privat24 and Oschad24 applications are considered remote service systems, and Monobank and LiqPay are services developed by banks that are provided to customers for making settlements.

A banking operation is payment for services by transferring funds using the listed applications and services.

IT businesses often use these systems and applications to receive payment for their services.

Also, the NBU in a letter dated September 28, 2020, No. 57-0009 / 53844, established that non-cash payment is considered to be payment for goods and services by transferring funds, regardless of the method of initiating such a transfer.

IT lawyer Kharkiv tells what the transfer of funds can be according to this clarification of the NBU:

• depositing cash through the bank cash desk with the help of PTC
• making a transfer using iPay, Liqpay or Portmone bank. remote maintenance systems such as Privat24 Oschad24 using a payment card

Based on this, it is logical to conclude that if the IT business makes payments for the services provided exclusively using banking systems (which are described above), remote services. or various services for transferring funds – registrars of settlement transactions are not used.

Also, according to the Law of Ukraine dated December 1, 2020 No. 1017-IX:

If ordinary consumers, ordering services on the Internet, made settlements using an electronic means of payment and payment systems (LiqPay, City24, Privat24 Portmone, EasyPay, PayPong, Ipay.ua, etc.), then such operations are carried out without using the PPO by the provider services.

If you need an IT lawyer Kharkiv – contact Lawyers at Kapustin & Partners.