Since 1 August 2025, fines for settlements without a cash register (RRO) or software cash register (PRRO) in Ukraine are the same for everyone — legal entities and sole proprietors (FOP) alike. Here is what counts as a violation, what it costs as of November 2026, and how to protect your venue.
What counts as a violation
Financial sanctions are set by Article 17(1) of Ukraine’s Law No. 265/95-VR on the use of cash registers in trade, catering and services. A violation is:
- a sale not carried out through an RRO or PRRO;
- a settlement for an incomplete amount;
- failure to give the buyer a fiscal receipt, paper or electronic.
Each sale without a receipt is a separate violation, not one “continuing” offence. So the second such sale already counts as a repeat.
How much it costs
- 100% of the value of the goods or services sold with the violation — for the first violation;
- 150% of the value — for each subsequent one.
Reduced rates of 25% and 50% applied to some single-tax sole proprietors from 1 August 2023 to 31 July 2025. Since 1 August 2025, 100% and 150% apply to everyone.
Fines for the cashier and the manager
Separately from sanctions on the business, Article 155-1 of the Code of Administrative Offences provides fines for individuals:
- the employee who carries out the settlement: 34–85 UAH for the first time and 85–170 UAH for a repeat within a year;
- an official: 85–170 UAH for the first time and 170–340 UAH for a repeat.
The amounts are small, but the report is drawn up together with the inspection, and the financial sanction on the business is calculated from the value of the goods.
A receipt missing a mandatory detail
A fiscal receipt must contain all the details set by the Regulation on the form and content of settlement documents (Ministry of Finance Order No. 13). If a detail is missing, the receipt may not be recognised as a settlement document. What a receipt must contain — in the article Mandatory details of a PRRO fiscal receipt.
How to avoid fines
- PRRO on every cash register. In Goovii PRRO is built in and the number of registers is unlimited — a waiter’s phone and a second register on the summer terrace issue fiscal receipts at no extra cost.
- The register works without internet. During a blackout PRRO switches to the offline mode provided by the tax service and keeps issuing receipts — see Working without internet.
- Staff control. The activity log shows who closed a receipt without payment or deleted an item after payment.
- Correct registration. How to register a PRRO step by step — in the article How to register a PRRO.
Amounts and rules are given as of November 2026 according to Law No. 265/95-VR and the Code of Administrative Offences. Legislation changes, so check the current version at zakon.rada.gov.ua or with the tax service before making important decisions.