Entrepreneurs were reminded of the full fines for violating the rules for using RRO and PRRO

In Ukraine, full penalties are again in force for entrepreneurs for violating the requirements of the legislation on the use of settlement transaction registrars (STRs) and software STRs.

The State Tax Service of Ukraine reminded about this.

The State Tax Service noted that from August 1, 2025, the temporary regime of reduced fines, which was introduced for certain categories of individual entrepreneurs for the period of martial law, ceased to operate.

Currently, standard financial sanctions are applied to all business entities that carry out settlement transactions for goods or services in accordance with the Law of Ukraine “On the Use of Settlement Transaction Registrars in the Sphere of Trade, Public Catering and Services”.

Fines are provided, in particular, for:

conducting settlement transactions for an incomplete amount of the cost of goods or services;
failing to make settlements through STRs or PRROs in the fiscal regime;
failing to issue a settlement document to the buyer in paper or electronic form;
making settlements without using a settlement book in cases provided for by law.

For the first violation, a fine of 100% of the value of goods, works or services sold in violation is provided.

For each subsequent violation, the sanction will be 150% of the value of goods or services sold in violation.

The Tax Service recalled that previously, for individual entrepreneurs, reduced fines were in effect – 25% and 50% of the value of goods or services. However, this temporary mechanism ended on July 31, 2025.

The State Tax Service urges entrepreneurs to carefully comply with the requirements of the legislation regarding settlement operations and the use of cash registers in order to avoid significant financial sanctions.