“Do I need a cash register?” is the question Ukrainian sole proprietors (FOP) ask most often. The answer depends on the single-tax group. Here is the picture as of November 2026.
Group 1 FOP — no
Group 1 single-tax payers do not use an RRO or PRRO — this is set out directly in paragraph 296.10 of the Tax Code and Article 9 of Law No. 265/95-VR. But group 1 covers only retail trade from market stalls and household services to the public, with annual income up to 1,444,049 UAH in 2026. A cafe or coffee shop does not fall into group 1.
Group 2 and 3 FOP — yes
Since 1 January 2022, all FOP in groups 2–4 must carry out settlements through an RRO or PRRO, regardless of activity and income. The former 1 million UAH threshold no longer exists. Income limits for 2026:
- group 2 — up to 7,211,598 UAH a year;
- group 3 — up to 10,091,049 UAH a year.
Are there exceptions
Law No. 265/95-VR and Cabinet of Ministers resolutions list certain operations and activities for which an RRO is not used. The list is narrow, and cafes, restaurants and shops usually are not on it. If in doubt, check your activity with an accountant or the tax service.
What happens without PRRO
A sale without a fiscal receipt carries sanctions of 100% of the goods’ value for the first violation and 150% for each subsequent one. More in the article Fines for working without PRRO in Ukraine in 2026.
How to connect PRRO
- Get a qualified electronic signature (KEP).
- In the taxpayer’s electronic cabinet, register the point of sale, the PRRO and the cashier — step by step in the article How to register a PRRO.
- Enter the PRRO details in the Goovii dashboard and open the first shift.
In Goovii PRRO is built into the POS and included in every plan. A detailed guide for sole proprietors is in the article PRRO for sole proprietors: how to register.
Rules and limits are given as of November 2026. Check the current Tax Code and Law No. 265/95-VR at zakon.rada.gov.ua.