Delivery Receipts: Couriers, Aggregators, Pickup

Delivery has one general principle and a dozen specific scenarios on top of it: a receipt is tied not to the moment the order is placed or when the courier departs, but to the moment of actual payment. We break down who is obligated to issue a receipt and when — when paying on the website, at the door, through an aggregator, or cash on delivery.

1. Main rule: moment of payment = moment of receipt#

Next are the details for each situation: where the cash register is physically located and who is responsible for fiscalization.

2. Online Payment Upon Ordering — The Courier Does Not Need a Cash Register#

If the guest paid for the order by card, via QR, or through SBP during checkout, the receipt is generated by your POS immediately — usually a cloud POS, without a physical device in the courier's hands. In this case, the courier simply delivers what has already been fiscalized:

• a paper receipt printed in advance together with the order;
• or a link/QR code to the electronic receipt that the customer already received via SMS/email at the time of payment.

The courier doesn't need to ring up anything — no actual payment transaction takes place at the doorstep, as the money has already been accepted by the POS in advance. How such a fiscalization scheme without a physical point of sale works technically is explained in the article "Cloud POS".

3. Payment on delivery — settlement occurs at the door#

Here, money changes hands (or is charged via card on the courier's terminal) directly at the moment of delivery — this is the exact moment of settlement, and a receipt is mandatory right then. There are two working workflows, and they are not interchangeable:

1. Mobile fiscal register with the courier — a compact terminal with its own fiscal module prints or displays the receipt right on the spot, immediately after payment.
2. Off-site cash register (remote fiscalization) — the physical device is located in the office/kitchen, and the courier, upon accepting payment, displays the receipt QR code on their app screen to the customer or the receipt is instantly sent electronically (SMS/email) — the key condition: the fiscal document is generated precisely at the moment of payment, not "when the courier gets back to the office."

Both workflows are compliant, and the choice is a matter of scale: for a couple of couriers, equipping each with a mobile register is simpler; for a large fleet, a single remote fiscalization setup with online connectivity for every courier works best.

4. Delivery via Aggregator#

What matters here is not the fact of delivery itself, but who exactly accepted payment from the guest:

Clarify the status of a specific aggregator (Yandex Food-type and similar) in the contract: some platforms fully assume the role of a payment agent, while others only transmit the order, leaving the guest settlement to the venue. In any case, the restaurant continues to issue receipts for its direct sales — website, app, dining area, own couriers — the aggregator does not cover these channels.

5. Cash on delivery via postal operator or logistics company#

With cash on delivery, funds are collected directly by the carrier rather than the seller — the carrier usually acts as a payment agent and issues the recipient their own receipt for the collected amount. This relieves the seller of the obligation to issue a receipt for the actual receipt of funds upon delivery, but with a caveat: if the seller has already received an advance payment (for example, for the item separately from the delivery fee), a receipt for that portion is still required on the seller's side. The exact workflow varies depending on the carrier — check your specific agreement with the postal operator or logistics company.

6. Pickup with Online Payment and Parcel Lockers#

If a customer paid for the order on the website/app in advance and picks it up later — from a pickup point or a parcel locker — the receipt is generated at the time of online payment, not at the moment of physical receipt of the goods. Subsequent release from a parcel locker or pickup point is no longer a payment transaction, but simply the handover of the paid goods, so a separate receipt is not required for this step.

7. Cash Register Registration for Mobile Trade#

When registering a cash register that will be used by couriers outside a fixed location, the calculation flag "door-to-door/mobile trade" is set, and the installation address is specified as the address of the company/sole proprietor — not the address of each specific delivery (there can be hundreds of them per day). This is a separate setting from "cash register outside the place of settlement," although both apply to delivery simultaneously: one is responsible for ensuring that the registration address is not tied to a specific location, while the second allows the physical device to be located somewhere other than where the payment takes place. For more details on registration for locations with a changing place of payment, see the article "Mobile Trade and Second Location".

8. Self-employed courier: who is entitled to accept payments#

If a courier works as a self-employed contractor under a service agreement specifically for delivery (and not sales), they do not automatically gain the right to accept payment on behalf of the seller for goods — this is a separate authorization that is not covered simply by "delivery". Working options:

• the guest pays the seller directly and in advance — online upon ordering, before the courier departs (see §2), so the courier sees no money at all;
• the courier is officially authorized to accept payments on behalf of the seller — in this case, the POS (a mobile register in hand or a remote one with online confirmation) fiscalizes the payment as a sale by the seller, not the courier.

The scheme "the courier accepts money as an accountable person and later hands it over to the cash register" does not generate a receipt at the moment of payment and does not comply with 54-FZ — if payment is accepted physically on the spot, a fiscal document must be generated at that exact moment, not after the fact when submitting revenue. An analysis of the situation where a courier has already accepted payment without a cash register and it needs to be fixed with a correction receipt is available in the article "Courier accepted payment without a receipt".

9. Example#

Delivery service: 70% of orders are paid online by card in advance — the receipt is sent to the customer at the moment of payment via a cloud fiscal register, and the courier delivers an already fiscalized order. The remaining 30% are paid at the door: couriers use mobile cash registers, and the receipt is printed immediately after payment. Over the month, 40 orders came through an aggregator with payment via its app — the aggregator issues the receipt for these orders to the guest, while the restaurant reconciles their total against the aggregator's weekly report and does not issue any receipts for them on its own.

10. How to do this in Cenaly#

• Delivery orders are visible by payment status — it is immediately clear which ones are already fiscalized online and which are waiting for the courier with payment upon receipt.
• Online payment in an order records the settlement moment and triggers fiscalization immediately, without a manual step; for payment upon receipt, a mobile cash register or remote POS is used via Cenaly Hardware Bridge.
• Integrations with delivery aggregators (Glovo/Wolt/Yandex Eats-class) bring orders into a single screen — making it convenient to check which orders passed through the venue's POS and which were paid and fiscalized on the aggregator's side.
• The entire receipt history for delivery, including refunds and corrections, is in POS → Receipts, see receipts and refunds.

11. Frequently Asked Questions#

The courier delivered the order, but the customer changed their mind about paying by card and pulled out cash — what happens to the receipt? Issue a receipt with the actual payment method (cash) at the moment the money is actually received — cancel or do not use a pre-generated receipt for a different payment method if it has not yet been handed to the customer.

We send an electronic receipt to the customer via SMS for website payments — is a paper receipt also required? No, if the customer provided a contact for sending the receipt, duplicating it on paper is not required — but make sure that contact information is actually requested in the order form, otherwise there will be nowhere to send the receipt.

Can a courier simply carry a card terminal without a cash register? No, a card terminal slip is not a fiscal document; for doorstep payments, the courier still needs a mobile cash register (KKT) or a verified connection to a remote cash register that generates a receipt at the time of payment.

An order was paid for online, but delivery was canceled and the money refunded — what happens to the receipt that was already issued? A "return of income" (refund) receipt is issued for the amount of the canceled order — the same procedure as for any online payment refund.

Related articles: cloud cash register · mobile trade and second location · courier accepted payment without a receipt · receipts and refunds in Cenaly

This material is for reference purposes only and does not replace professional accounting advice. Primary sources: Federal Law No. 54-FZ "On the Use of Cash Registers", guidelines of the Federal Tax Service (kkt-online.nalog.ru), Art. 14.5 of the Code of Administrative Offenses of the RF.