Which document is a settlement document?

Press service of the State Tax Service of Ukraine, published 13 January 2022 at 10:26 Chapter: News

Article 2 of the Law of Ukraine as of 06.07.1995 “On use of registrars of settlement operations in trade, public catering and services” with changes and amendments (hereinafter – Law № 265) stipulates that settlement document is a document of the prescribed form and content (cash receipt, product receipt, expense receipt, settlement receipt, travel document, etc.) confirming the sale (return) of products, provision of services, cash disbursement operations to holders of electronic payment means, receipt (return) of funds, trade of currency values in cash, created in paper and / or electronic form (electronic settlement document) in cases provided by the Law № 265, duly registered by the registrar of settlement operations or its software version or filled in manually.

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