RULES FOR POSTING MEMBERSHIP FEES
One of the types of support for the activities of public associations is membership fees of their members. Business entities that sell goods (services) are required to conduct such transactions using cash registers/PTRs and provide the consumer with a payment document of the prescribed form and content for the full amount of the transaction.
At the same time, by their very nature, membership fees paid by members do not fall under the above requirements of Law No. 265, as they are not payment for goods (services) and, as a result, do not require the mandatory use of cash registers.
In accordance with paras. 1 and 2 of clause 11 of Regulation No. 148, cash received by cash desks is recorded on the day of receipt in full.
The posting of cash at the cash desks of institutions/enterprises and their separate subdivisions that make cash payments using cash registers and with their cash orders and cash book maintenance is the accounting of cash in the full amount of its actual receipts in the cash book on the basis of cash receipt orders.
Thus, the acceptance of membership fees is a transaction that is not directly related to the sale of products (goods, works, services) and other property, and therefore should be recorded in accordance with the requirements of Regulation No. 148.
Please note that the performance by non-governmental associations of transactions other than the acceptance of membership fees (in particular, acceptance of payments for electricity, gas, water, etc.) requires the mandatory use of cash registers/pressors.
Source: https://buh.ligazakon.net/news/225810_opributkuvannya-chlenskikh-vneskv-yakikh-vimog-dotrimuvatis
