Use of QR code as a payment terminal by legal entities and individual entrepreneurs

Use of QR code as a payment terminal by legal entities and individual entrepreneurs selling goods, performing works, providing services.

In accordance with part two of subparagraph 2.10 of clause 2 of Resolution No. 924/16, legal entities and individual entrepreneurs selling goods, performing works, providing services at facilities, and (or) carrying out activities according to Appendix 1-1, use payment terminals when receiving payments addressed to them in accordance with the legislation on payment systems and payment services.

For reference. According to Appendix 3 to Resolution No. 924/16, a payment terminal is a software or software and hardware tool used under a payment services agreement in accordance with the legislation on payment systems and payment services and intended for recording transactions when using bank payment cards and (or) any other payment instrument(s) with subsequent generation of a payment document.

The definition of a payment terminal is universal and allows it to be applied when accepting payments using bank payment cards and (or) any other payment instrument(s). Thus, when making a payment for goods sold, works performed, services rendered, the buyer scans the QR code using a payment instrument in the form of a mobile application installed on the buyer's mobile device, a payment instruction is generated, and a payment is initiated using a software and hardware tool (the buyer's mobile device and the mobile application installed on the mobile device), which in this case is a payment terminal.

Thus, the fulfillment by legal entities and individual entrepreneurs of the obligation to use a payment terminal at facilities and (or) when carrying out activities according to Appendix 1-1 to Resolution No. 924/16 does not imply the mandatory purchase and use of a payment terminal, as fulfilling this obligation implies the possibility of using, including software, that allows accepting cashless payments.