Cash Registers in 2026: Which Entrepreneur Mistakes Lead to Fines Equal to the Entire Revenue
In 2026, full financial sanctions will be applied to business entities for violations of the rules governing the use of cash registers (RRO), software cash registers (PRRO), and cash books. For a first violation, the fine will be 100% of the value of the goods or services sold in breach of the rules, and for each subsequent violation, it will be 150%.
Violations Subject to Fines
The Main Department of the State Tax Service in Poltava region draws the attention of business entities to the necessity of complying with the requirements of the Law of Ukraine No. 265/95-VR, dated 6 July 1995, "On the Use of Cash Registers in Trade, Public Catering, and Services."
Financial liability applies in the following cases:
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Conducting settlement operations through RRO, PRRO, or cash books for less than the full amount of the goods sold or services provided.
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Failing to conduct settlement operations through RRO or PRRO with fiscal mode enabled.
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Failure to issue the buyer a settlement document in paper or electronic form.
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Conducting a settlement operation without using a cash book at a separate business site.
Fines Applicable in 2026
Starting from 1 August 2025, the period of temporarily reduced fines for certain categories of sole proprietors has ended.
In 2026, for violations of the rules for using RRO and PRRO, all business entities will be subject to penalties as per paragraph 1 of Article 17 of the Law of Ukraine No. 265/95-VR:
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100% of the value of goods, works, or services sold in violation – for the first
violation.
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150% of the value of goods, works, or services sold in violation – for each subsequent violation.
End of the Preferential Period
Previously, from 1 August 2023 to 31 July 2025, reduced fines applied to sole proprietors on a single tax who were not VAT payers and did not sell certain categories of goods. These fines were 25% for the first violation and 50% for repeated violations.
However, as of 1 August 2025, these temporary provisions have expired, meaning full financial liability now applies to all business entities.
Compliance with the rules for conducting settlement operations, using registered RRO or PRRO, and issuing corresponding receipts to buyers will prevent the application of these fines.
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