RRO, NovaPay and cash on delivery: when does an entrepreneur risk a fine?

What’s the core issue?
By law, a payment transaction means accepting cash, payment cards, checks, etc. for a product or service, as well as refunds. When paying by card, the transaction is confirmed by the buyer’s bank.
The tax authorities (DPS) have clarified in recent years: if the goods are delivered by an expediter or logistics company (like Nova Poshta), the seller must generate a fiscal receipt before shipping the goods and include it in the parcel or send it electronically, since Nova Poshta and NovaPay are just intermediaries.

Not considered payment transactions by Law No. 265 (and not requiring RRO/PRRO) are payments for goods (services) through:

• a bank, transferring funds from one current account to another;
• direct cash deposits at the bank desk to be credited to a current account;
• payment terminals and/or self-service kiosks owned by a bank.

If payment is via banking services where the consumer can pay only using the account details (e.g., IBAN Registry:2009, NEQ, DSTU-N 7167:2010), or by invoice (like those paid through banks from account to account with no acquiring), RRO/PRRO are not required, as these are not characterized as payment transactions under Law No. 265.

In all other cases, the use of RRO or PRRO is mandatory for all businesses conducting payments in cash.

Why is the situation ambiguous?
The buyer orders a product online; it is delivered by a carrier to a pickup point (Nova Poshta), where the buyer pays for delivery (to the carrier) and for the product (to a financial intermediary that then wires money to the seller’s account based on their contract). So, with online sales, the seller does not receive cash directly from the buyer, but from a financial company, which counts as a non-cash operation for sole proprietors.

Practical tips for entrepreneurs:

• The safest approach is to fiscalize the sale through PRRO when shipping and include a receipt or send an electronic one.
• Check your contract terms with the carrier: if funds go to your account, DPS views this as requiring fiscalization.
• Keep all documents: invoices, Nova Poshta receipts, payment confirmations—they will help during inspections.
• Monitor DPS updates and changes in receipt forms to avoid penalties.

Conclusion
The legal situation around the use of RRO/PRRO for COD with Nova Poshta remains controversial: the tax authority demands mandatory fiscalization, but the courts are increasingly siding with business.
The safest option for entrepreneurs is to issue the receipt in advance, yet in case of dispute, legal practice shows there is a chance to successfully defend their position in court.
Author — Yulia Popadyn, attorney of the tax and customs law practice at WINNER Law Firm.