Resolution of the NBU No. 148 of December 29, 2017
Clause 9, section II: An enterprise / individual entrepreneur, which, in accordance with the legislation of Ukraine accepts electronic payment instruments for the purpose of payment for the cost of goods or services and is equipped with a payment terminal [including connected or combined with the cash register (hereinafter - CR)], has the right, at the expense of cash proceeds or cash received from the bank, to provide the holder of the electronic payment instrument (if such a service is provided for by the rules of the relevant payment system) cash withdrawal services with the printing of a receipt of the payment terminal (or payment document) and reflection of such transactions in the accounting book of settlement transactions or paybook, if used.
Resolution of the NBU No. 59 of 05/07/2020
According to this Resolution, amendments were made to the Law "On the Application of Cash Registers in the Area of Trade, Public Catering and Services", in particular, the simplified procedure for issuing cash, namely, paragraph four of clause 27 of the Law is stated as follows:
"Enterprises / separate subdivisions of enterprises / individual entrepreneurs that, in accordance with the legislation of Ukraine, accept electronic payment instruments for servicing and settlements using CR and provide holders of electronic payment instruments the services for issuing cash with printing a receipt of a payment terminal (or settlement document), register in the prescribed manner such operations in the settlement documents of the CR or RK. "
The effective date of the changes made is 08/01/2020