In 2026, full fines will apply to individual entrepreneurs for violating the rules for using PROs

Businesses may be fined 150% of the cost of goods for selling without a receipt

In 2026, full fines will continue to apply to entrepreneurs in Ukraine for violating the rules for using cash registers (CVRs). This applies to both classic cash registers and software solutions for fiscalizing sales and generating receipts.

Businesses that violate legal requirements face significant financial sanctions and tax audits.

The largest fines are for selling without a receipt and working without a CVR
A repeated violation can cost an entrepreneur 150% of the cost of the goods

The most severe sanctions are provided for:

no CVR;
selling goods without passing through the cash register;
non-issuance of a fiscal receipt;
errors in details;
using an expired CVR.

In such cases, the fine is:

100% of the cost of the goods sold – for the first violation;
150% of the cost of the goods – for a repeated violation.
What other fines threaten entrepreneurs
Sanctions apply to cash, POS terminals and reporting

In addition to the main fines, other financial penalties apply to individual entrepreneurs in 2026.

Among them:

510 UAH – for failure to submit reporting with the RRO;

5100 UAH – for the absence of a barcode and UKT FEA code in checks for excisable goods;
from 1700 to 3400 UAH – for violations of cash settlements;
from 8500 to 17,000 UAH – for repeated similar violations;
from 1700 to 3400 UAH – for the absence of a POS terminal at the point of sale;
1020 UAH – for the absence of documents on amounts mistakenly transferred through the cash register;
from 34 to 85 UAH – for cashiers for untimely closing of the shift.
Some entrepreneurs were temporarily exempted from liability
Reliefs apply in combat and occupation zones

At the same time, the legislation provides for temporary exemption from liability for violation of the rules for the use of RRO for individual entrepreneurs who work:

in temporarily occupied territories;

in active combat zones;

in territories of possible combat operations.

However, this relief does not apply to the sale of excisable goods.

Fines are also provided for work without registration of an individual entrepreneur
In some cases, confiscation is possible

Separately, the legislation provides for liability for doing business without registration.

In particular:

340 UAH – for activities without registration of an individual entrepreneur;
from 17 to 34 thousand UAH – for economic activities without state registration;
from 34 to 85 thousand UAH – for repeated violation.

In some cases, confiscation of property or products is also provided for.

Financial control is being tightened for businesses
New restrictions on bank transfers are being prepared in Ukraine

In addition to fines for PRO, Ukraine plans to tighten control over bank transfers to combat tax evasion schemes.

New limits on money transfers may be introduced for individual entrepreneurs and legal entities with a high level of risk.

It is expected that some of the new restrictions will come into force in the coming months.