Fines for RRO and PRRO: for which violations you will have to pay up to 150% of the product value
Ukrainian entrepreneurs were reminded about the responsibility for violations of the legislation requirements regarding the use of cash registers and software cash registers.
From August 1, 2025, the reduced penalties that were introduced for certain categories of individual entrepreneurs during martial law have ceased to apply.
Currently, financial sanctions apply to all business entities conducting cash transactions for goods or services in accordance with paragraph 1 of Article 17 of the Law of Ukraine "On the Use of Cash Registers in Trade, Public Catering, and Services".
Fines are imposed, in particular, for:
- conducting cash transactions for less than the full value of goods or services;
- failure to conduct cash transactions through cash registers or software cash registers in fiscal mode;
- failure to issue the buyer a payment document in paper or electronic form;
- conducting settlements without using a cash book in cases provided by law.
The following sanctions are provided for such violations:
- 100% of the value of goods, works, or services sold in violation — for the first violation;
- 150% of the value of goods, works, or services sold in violation — for each subsequent violation.
The State Tax Service reminded that previously reduced fines of 25% and 50% of the value of sold goods or services applied to certain individual entrepreneurs, but this temporary regime ended on July 31, 2025.
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