Ticket sales without cash registers: when carriers can avoid using cash registers
Entrepreneurs and carriers can sell certain types of transport tickets without using cash registers (RRO) or software cash registers (PRRO), but only under conditions defined by law.
As reported by the Main Department of the State Tax Service in the Kyiv region, according to paragraph 4 of Article 9 of the Law of Ukraine No. 265/95-VR "On the use of cash registers in trade, public catering, and services," RRO, PRRO, and cash books are not applied during the sale of travel and transportation documents for railway transport (except suburban) and air transport.
At the same time, it is necessary to issue appropriate settlement and reporting documents.
For motor transport, ticket sales without RRO are possible provided that passengers are issued coupons, receipts, or tickets produced by printing. Such documents must necessarily indicate the series, number, and nominal value.
Separate rules apply to electric transport. According to Article 10 of Law No. 265 and paragraph 10 of the List approved by the Cabinet of Ministers of Ukraine Resolution No. 1336 dated August 23, 2000, business entities can conduct settlement operations without using RRO or PRRO by using cash books (RK) and books of accounting for settlement operations (KORO).
This applies to the sale of coupons, receipts, and tickets for travel on electric transport if they are produced by printing and contain the series, number, and nominal value.
As previously reported by the "Judicial and Legal Newspaper", from January 1, 2026, a new unified ticket form for all types of public transport came into effect in Ukraine, approved by the Ministry of Development Order No. 1066. This was announced by the department.
The order implements the provisions of the Law of Ukraine No. 3378-IX regarding the introduction of an electronic ticket for motor and urban electric transport.
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