Cash transactions undertaken by the public as an agent of the bank using terminals for subsequent funds transfer to the account of mobile operators are settlement banking transactions, which do not require cash registers and pay-books

Although recharging balance is still available through scratch cards, we must admit that payment terminals have been giving them a good run for their money.

No one could even imagine that installing these terminals under trilateral agency agreements between companies, banks and mobile operators may become a cause for litigation.

After all, tax authorities very expertly combined cash payments for mobile communication with the obligation to use cash registers. However, while they are not required to connect cash registers to payment terminals for cash-to-mobile accounts, but rather admitted necessary to register, seal and transfer into fiscal mode terminals themselves.

Luckily, the Supreme Court quite adequately assessed this pretty fiscal approach to the interpretation of the term "cash payments". The Court found that undertaken by the public as an agent of "cash" transactions using terminals for subsequent transfer of funds to the mobile operators are settlement banking transactions, whose fulfillment does not require cash registers and pay-books.

The same goes for the patent for receiving cash through payment terminals, as the activity carried out by the public under agency agreements is not trade within the meaning of the Law on Patents; to acquire trade patent is not required (Decree of the Supreme Court of 19.03.2013, case № 21-43a13).