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PRRO and fiscalization for an online store

| Article: 4 min read | Privacy and law

A PRRO (software cash register, "програмний реєстратор розрахункових операцій") is a program registered on the tax authority's fiscal server, through which the seller carries out a payment and creates a settlement document (a fiscal receipt) (Law No. 265/95-VR, art. 3). Fiscalization is the transfer of sales data to the tax authority through a cash register (RRO) or a PRRO. For an online store, a PRRO replaces a cash register: the receipt is created by the program and sent to the buyer electronically.

This is not legal or tax advice. Below is what the law says and how secondary sources read it; the final decision for your situation is given by your accountant or a consultation with the State Tax Service (DPS).

What the law says

According to the Law of Ukraine "On the Use of Registrars of Settlement Operations in Trade, Catering and Services" No. 265/95-VR (in force, version of 26.06.2026):

  • businesses that accept cash or non-cash payment (cards, electronic payment means) when selling goods or services must process payments for the full amount through registered RROs or PRROs (art. 3, para. 1);
  • the settlement document must be given to the person receiving or returning the goods, including when the order or payment was made online, and this is done "upon receipt of the goods (services)". The document can be on paper or electronic: it can be sent to the buyer's phone number or e-mail or shown as a QR code (art. 3, para. 2);
  • RROs and PRROs are not used in the cases listed in art. 9, in particular by sole proprietors (FOP) on the single tax who are exempt under the Tax Code (art. 9, para. 6). The Code (version of 01.11.2026) says directly that first-group single tax payers do not use RROs and PRROs (para. 296.10) (Tax Code).

For second to fourth group sole proprietors (FOP) and legal entities, use is generally mandatory; check the conditions and exceptions for your group and line of business in the Code and with your accountant, this part is not covered in detail here.

Fines

Article 17 of the law (amended by Law No. 4143-IX of 17.12.2024): for failing to process a payment through an RRO/PRRO, for an incomplete amount or for not issuing a settlement document, the fine is 100% of the sale amount for the first violation and 150% for each subsequent one. Other violations carry other amounts (Law No. 265/95-VR, art. 17).

How it works in an online store

  1. The buyer orders and pays on the site (card, Apple Pay, installment payment, see payment methods) or chooses cash on delivery.
  2. The store's system passes the order data to the PRRO service.
  3. The PRRO creates a receipt with a QR code and sends it to the fiscal server.
  4. The buyer receives the receipt by e-mail, SMS or messenger.

How the PRRO connects to the site, CRM and accounting system depends on the integration: see API and integrations and accounting system. An automatic link is needed so that the receipt, the order and the accounting document match.

When to issue the receipt: where opinions differ

The law speaks of issuing the document upon receipt of the goods. Practical questions arise with shipment by a carrier. Two posts from a law firm's blog (updated 08.10.2026), relaying the DPS position, give different emphases:

  • One reports a DPS clarification of 1 July 2026: the receipt can be issued either at payment or at shipment, the main thing being no later than the moment the consumer receives the goods. The text doesn't give the clarification's number (Янків і партнери).
  • The other, citing individual tax consultation No. 1684/ІПК/99-00-07-03-01, writes that when the carrier acts only as a forwarder, the receipt must be generated before the goods are handed over and put in the parcel, and issuing the receipt after the buyer receives the goods violates the law (Янків і партнери).

The clarifications are given from secondary sources; see the primary texts at tax.gov.ua. For Nova Poshta shipments, especially with cash on delivery, it is safer to confirm the position with your accountant or with the DPS itself.

Returns, refusals, prepayment

According to the same blog (citing the same consultation): if the goods come back (for example, the buyer didn't pick up a cash-on-delivery parcel), the seller, on confirmation from the carrier, processes a "return" operation through the PRRO against the original receipt; and for prepayment a separate "Advance" receipt is issued, and the final one states the full price, the advance paid and the balance (Янків і партнери). For your scheme, check this with your accountant. See also returns.

Receipt requirements

According to one bank's handbook, from 1 March 2025 a receipt must contain updated mandatory details: payment method and currency, MAC code, an updated QR code, the amount of change (ПриватБанк). The page doesn't name the act it relies on and has no publication date, so take the exact list from the regulatory document and from your PRRO provider (the source is a vendor's, verify against the official one).

Common mistakes

  • Not connecting the PRRO to the site: receipts are issued by hand and some are forgotten.
  • A receipt is created, but the buyer never received it.
  • Not accounting for returns and refusals.
  • Assuming a payment gateway or Nova Poshta "replaces" the PRRO. Who exactly bears the obligation in each payment scheme has to be clarified separately.

FAQ

Does an online store in Ukraine need a PRRO? The law requires payments to be processed through an RRO/PRRO and a settlement document to be issued, including for online orders. The exception is those the law or the Code exempts, for example first-group sole proprietors (FOP).

Is a PRRO needed for card payment on the site? The law also covers non-cash payments by electronic payment means (art. 3).

When should the receipt be issued: at payment or at shipment? The law speaks of issuing it upon receipt of the goods. Secondary sources read the DPS position differently for carrier shipments; see the section above.

What is the fine for no receipt? Under the law, 100% of the sale amount for the first time and 150% for subsequent violations (art. 17).

Is a PRRO needed for cash on delivery? The law makes no exception by payment method; for when exactly to issue the receipt, see above.

Sources

The DPS clarifications and consultation No. 1684 are given from a secondary source.

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