Registrars of calculated operations are not used for settlements for services in case of such settlements only with the help of banking systems of remote service and / or money transfer services.
This is provided by the Law of Ukraine as of 01.12.2020 № 1017-IX “On Amendments to the Tax Code of Ukraine and other Laws of Ukraine to liberalize the use of registrars of calculated operations by single tax payers and abolish the compensation mechanism to buyers (consumers) on complaints regarding violation of the established procedure for settlement operations of partial amount of the applied penalties”.
If consumers, using the Internet, order services and pay for them only with the use of electronic payment means and payment systems (LiqPay, Portmone, EasyPay, PayPong, Ipay.ua, City24, Privat24, etc.) such operations are performed without the use of RCO by the service provider.
Communicate with the State Tax Service remotely using the “InfoTAX” service