Since 2022, online stores must issue fiscal receipts using online cash registers (PRRO - software registrar of settlement operations).
Let's consider the scenarios for issuing receipts for an online store on the Shopify platform (all receipts must be issued according to the store's working hours):
1. The customer paid for the product by card before shipment. A receipt must be issued.
2. The customer placed an order with cash on delivery (for example, via Nova Poshta), and the product is in the store's warehouse. The receipt must be issued at the moment the product is shipped to the customer. There are different opinions on this, but there was a webinar by a tax service representative and an official tax response to an individual entrepreneur's inquiry stating that the receipt must be issued at the moment the product is shipped to the customer. There is also a nuance related to the courier company. If the courier company is a party to the sales transaction, then the receipt must be issued by the courier company (such an agreement exists with UkrPoshta). In other cases, the responsibility for issuing the receipt lies with the selling company.
3. The customer placed an order with cash on delivery (for example, via Nova Poshta), and the customer received the product through the delivery service. If the receipt was not issued at the moment of shipment, it must be issued now.
4. The customer placed an order with payment to the courier, and the courier has a cash register. The receipt can be issued through the courier's payment terminal at the moment of product handover.