Ukraine plans to change fiscal checks: what may change for individual entrepreneurs from 2027

Ukraine is preparing another set of changes to the rules for issuing fiscal checks. The Ministry of Finance has developed a draft order that provides for updating the form and list of mandatory details of settlement documents. Among the proposed innovations are changes in payment methods, display of commissions and transaction time, and for sellers of mobile equipment, the appearance of IMEI in checks.

It is expected that the new rules may come into effect from January 1, 2027.

Only two payment methods may be left in checks

One of the proposed changes is to reduce the list of payment methods indicated in the fiscal check.

It is planned to leave two main options:

cash;
non-cash.

Instead, the payment method “OTHER”, which is provided for by the current rules, is proposed to be excluded.

For entrepreneurs, this will mean the need to take into account new requirements when setting up PPO and software PPO in the event of the final approval of the document.

The Ministry of Finance wants to clarify the rules for displaying commissions

Another change concerns commissions during bank card payments.

The draft proposes to specify which commission should be displayed in the fiscal receipt. This is a commission paid by the payment card holder, not the seller.

Such clarification should eliminate ambiguity in the interpretation of current rules and determining the amount that should be included in the settlement document.

The requirement for the exact time will be partially relaxed

The Ministry of Finance also proposes to adjust the requirements for indicating the exact time of the settlement transaction.

There are no plans to completely remove this detail from the fiscal receipt. The changes should concern the display of information about the time of the transaction in the QR code of the receipt.

The IMEI of a smartphone may appear in the fiscal receipt

A separate block of changes applies to sellers of mobile phones and other communication equipment.

Fiscal checks are proposed to include IMEI, the international mobile equipment identifier.

The requirement should apply to goods with codes 8517130000 and 8517140000.

The Ministry of Finance expects that the introduction of such a requirement will help strengthen control over the mobile equipment market and contribute to the fight against the illegal import and circulation of communication devices in Ukraine.

At the moment, this is a draft amendment, so the final requirements for entrepreneurs will depend on the adoption of the relevant order. If approved, the innovation is planned to be introduced from January 1, 2027.