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Law of Ukraine «On Use of Payment Transactions Records in the Sphere of Trade, Public Catering and Services» dated July 6, 1995 No 265/95, Article 2 and Article 3

Article 2. In this Law the terms shall be applied in the following meaning:

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payment document is the document of a set form and content (cash voucher, cash-memo, payment receipt, travel document and so on), which confirms the fact of sale (return) of goods, provision of services, receipt of money (or repayment), purchase and sale of foreign currency and is printed in the cases provided by this Law and registered in accordance with the established procedure by the payment transactions recorder or filled by hand;

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Article 3. The economic entities which carry out payment transactions in cash and/or non-cash form (with the application of payment cards, payment cheques, jettons etc.) while selling goods (providing services) in the sphere of trade, public catering and services as well as while performing operations concerning receipt of cash for further transfer are obliged:

  1. to carry out payment transactions for a full amount of purchase (service provision) applying the payment transactions recorders which are registered, sealed under the established procedure and are in the fiscal mode with the printout of the relevant payment documents which confirm the fulfillment of payment transactions, or in the cases provided by this Law, with the application of account books which are registered under the established procedure;

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  1. to provide at the request of the buyer of goods (services) a check, bill of lading or other written document that certifies the transfer of ownership from the seller to the buyer in order to fulfill the requirements of the Law of Ukraine "On Consumer Rights Protection". The violation of this rule shall entail responsibility envisaged by the abovementioned Law, but may not be the basis for application to the violator of administrative or financial sanctions envisaged by the legislation on taxation;

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