+ Word must be in search result. - Words must not be in search result. * Word start/end on characters before/after symbol. ""Words in quotes will be searched as phrase.

 

Online sales with delivery by Nova Poshta and cash-on-delivery payments via NovaPay: Does this model require the use of a cash register? The Ukrainian Supreme Court protects e-commerce businesses in this area and provides important general guidance

13 July, 2026 Newsletters

Newsletter is available in Ukrainian language

Kind regards,

© WTS Consulting LLC, 2026

Views 36

SIMILAR POSTS

Resolution of the Ukrainian Supreme Court as of June 3, 2026, in Case No. 520/27700/25 regarding the absence of a “payment transaction” when making online purchases on a cash-on-delivery basis through postal operators 03 July, 2026    100

Ukraine’s Supreme Court submitted a request to the ECHR for an advisory opinion regarding the proportionality of fines 23 March, 2026    592

Press Release of ECHR as of February 17, 2026, re. request by Ukraine’s Supreme Court for advisory opinion on dispute about proportionality of tax penalty calculated at flat rate set by law 23 March, 2026    238

Ruling of the Supreme Court of Ukraine as of December 4, 2025 on referring to the European Court of Human Rights for advisory opinion on dispute about proportionality of tax penalty calculated at flat rate set by law 23 March, 2026    601

The Decision of the Constitutional Court of Ukraine as of November 26, 2025: Has the Court addressed taxpayers’ concerns, and what are the main takeaways? 09 December, 2025    1629

Explanatory note to the draft Law of Ukraine “On Amendments to the Tax Code of Ukraine and Certain Laws of Ukraine (Regarding Tax Reform)” 08 December, 2025    656

Decision of the Constitutional Court of Ukraine as of November 26, 2025, regarding fines for late registration of tax invoices 08 December, 2025    261

Amendments in terms of VAT invoices registration and fines for their untimely registration: General for the whole duration of the war,
and as a “remedy” of the situation upon re-launching of VAT invoices registration in Summer 2022
27 January, 2023    9078

Proportionality test:
The Constitutional Court of Ukraine will check the proportionality/legality of penalties for late registration of VAT invoices
26 October, 2021    2177

Antonina Gorodetska delivered the report at the meeting of the UBA Committee on Tax and Customs Law 30 April, 2021    1575

Alexander Minin delivered the report at the meeting of the UBA Committee on Tax and Customs Law 28 April, 2021    1397

Key changes in tax liability and fines under the Tax Code of Ukraine from January 01, 2021 27 April, 2021    2110

Comment