Fines for Ukrainians for checks will increase the cost of purchases by 150%

Fines for violating the rules for using payment transaction registrars in Ukraine will increase

A significant increase in fines for non-compliance with the rules for using payment transaction registrars is planned in Ukraine, as reported by the State Tax Service.

It is noted that on August 1, 2025, the transitional period will end, during which reduced fines were in effect in the areas of trade, public catering and the provision of services. According to the new rules:

for the first violation, a fine of 100% of the cost of the sold goods or services is provided;
for each subsequent violation, the fine will increase to 150%.

For example, if a product worth 1,000 hryvnia is sold without issuing a receipt, the fine will be 1,000 hryvnia. If the same violation is committed again for the amount of 2,000 hryvnia, the fine will total 3,000 hryvnia.

Recall that in 2023, fines were temporarily reduced to 25% for the first violation and to 50% for a second violation. Such measures were introduced to allow businesses to adapt to the new requirements. However, from 2025, these reliefs will be canceled.

The Tax Service calls on entrepreneurs to strictly adhere to the requirements, which include:

using registered PRO or PRRO registrars, as well as maintaining settlement books;
making settlements for the full cost of goods or services; issuing fiscal checks to customers – both in paper and electronic form.

In addition, in Ukraine, there is a possibility of a new tax on the sale of goods through online platforms, such as OLX, Rozetka, Prom, and others. The Cabinet of Ministers has already approved a bill that introduces a 10% tax on the income of sellers and service providers operating through digital platforms. The document submitted by the Ministry of Finance proposes to oblige online resources to transfer data about all sellers to tax authorities, even if they have only conducted one transaction during the year.