The form and content of a fiscal receipt in Ukraine are set by the Regulation on the form and content of settlement documents, approved by Ministry of Finance Order No. 13 (as amended in 2024–2025). A receipt for goods or services is form No. FKCh-1. Below is what it must contain, grouped for convenience.
Seller details
- the name of the business entity;
- the name and address of the business unit, as registered with the tax service;
- for a VAT payer — the individual tax number marked “ПН”; for a non-payer — the tax number or passport series and number.
Goods and services
- the name, quantity, price and cost of each item;
- the VAT rate letter next to each item;
- the UKT ZED code, barcode or excise stamp code where the law requires them.
Payment
- payment method (cash, card, etc.), amount and currency;
- the total marked “СУМА” or “УСЬОГО”;
- the VAT amount with the rate letter and percentage;
- rounding, the amount due and change — for cash;
- for card payments — acquirer and payment terminal details, the transaction type and abbreviated card details.
Fiscal data
- the receipt number marked “ЧЕК №”, the date and time of the operation;
- a QR code for checking the receipt on the tax service website;
- the fiscal number marked “ФН ПРРО”;
- the mode mark — online or offline, and for an offline receipt, the control number;
- the words “ФІСКАЛЬНИЙ ЧЕК” and the name or logo of the PRRO manufacturer.
Why it matters
If a mandatory detail is missing, the receipt may not be recognised as a settlement document — and failing to issue a receipt carries sanctions of 100% and 150% of the goods’ value. More in the article Fines for working without PRRO in Ukraine in 2026.
How Goovii handles it
- The cash register with built-in PRRO fills in all mandatory details by itself.
- In the receipt builder the mandatory blocks of the fiscal receipt cannot be changed — you can only add your own, such as text at the bottom. How to set it up — in the article How to customise the receipt.
- The VAT rate letter on the receipt comes from the product’s tax group, so set it correctly in the product card.
The list follows Regulation No. 13 as of November 2026. See the full text and current version at zakon.rada.gov.ua.