Fines and nuances with fiscal checks: What has changed for individual entrepreneurs since March 2025?

All entrepreneurs who accept payment for goods or services are now required to generate fiscal receipts through POS terminals or software-based cash registers (PTRs). Find out what innovations have been introduced and what penalties face those who ignore the requirements of the law

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Starting from March 2025, new rules for individual entrepreneurs (IEs) related to the use of payment transaction registers (PTRs) came into force in Ukraine.

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Mandatory use of a new fiscal receipt format

New fiscal receipt format

Starting from 1 March 2025, a new form of fiscal receipt was introduced. The use of the outdated form after this date will result in a fine of 100% of the amount specified in the document.

Most software PTRs on computers are updated automatically, and for mobile versions, it is enough to download the latest update from the online market. Thus, the risk of missing the new requirements is significantly lower when using a cash register.

Changes in the new receipt

🔻 The ‘Remaining’ field. Displays the balance of the cash payment.

🔻 ‘Payment method’ field. Shows how the payment was made.

🔻 Signatures are disabled. Signatures in the ‘Cashier’ and ‘EPS holder’ fields are no longer required.

QR code. Now contains a link to the website of the State Tax Service of Ukraine, where you can view information about the cheque.

Fiscal number of the cheque. It is written in the format ‘CHECK # {FN}’.

Payment method. When paying by bank card, ‘Cashless’ will be indicated in the form field, and ‘Electronic payment method’ will be indicated in the ‘Payment methods’ field.

Special instructions when selecting the ‘Other’ form

If the payment form is marked as ‘Other’, the sole proprietor must specify the type of payment method, for example

- gift certificate

- coupon

- token;

- electronic money (with the name);

- digital money (with the name);

- cryptocurrency (with the name);

- other asset (with name).

Manual entry of details

When an electronic payment instrument is not directly connected to a cash register/precash register (via special communication channels), its details (authorisation code, cheque number, owner's name, bank, etc.) must be entered manually.

Each group of single tax payers has its own list of permitted activities. Failure to comply with this list, as well as other legislative norms, entails the risk of a fine and even a transfer to the general taxation system. The new form of fiscal receipt follows a similar logic: any mistake or neglect of the new requirements can lead to financial penalties.

Proper business registration is the key to its successful operation. Mistakes at the stage of registration or choice of taxation can lead to fines and restrictions in the future. To avoid unnecessary risks, it is worth contacting professional lawyers who will help you choose the best form of business, prepare all the documents and advise you on how to work within the law.

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Penalties for individual entrepreneurs from March 2025

In March 2025, new (or updated) sanctions for entrepreneurs came into force. The amount of the fine depends on the nature of the violation and its recurrence:

▪️ Lack of cashless payment (POS terminal)

- from UAH 1,700 to UAH 17,000, plus an additional fine of UAH 8,500 from the State Service of Ukraine on Food Safety and Consumer Protection.

▪️ Ignoring a request from the tax authorities

- UAH 8,000 (equivalent to 1 minimum wage as of 1 January) if an entrepreneur refuses to provide documents or information.

▪️ Violations in the field of employment

- UAH 8,500 to UAH 34,000 for non-compliance with the rules of hiring and registration of employees.

▪️ Conducting business activities without registering as an individual entrepreneur

- UAH 17,000 to 85,000.

▪️ Use of unregistered hired labour

- UAH 80,000 to 240,000 for each unofficially registered employee. The fine increases for repeated violations.

▪️ Refusal to allow a labour inspector to conduct an inspection

- UAH 128,000.

▪️ Use of outdated fiscal receipts

- A fine of 100% of the amount indicated in the document. This applies to cheques generated after 1 March 2025 under the old rules.

▪️ Failure to have a payment transaction recorder (PTR)

- 100% of the value of goods sold without a fiscal receipt, with a 150% penalty for repeated violations.

Is it worth ignoring the new rules?

Attempts to ‘save’ on installing a cash register or officially registering employees can ultimately lead to much more serious costs: fines in some cases far exceed the potential benefits of not paying taxes. In addition, violations of fiscal accounting rules often lead to additional audits and other sanctions that may affect not only the financial but also the reputation of the business.

We remind you! Starting in 2025, individual entrepreneurs and legal entities will have to file tax returns under the new rules - monthly, not quarterly. The Ministry of Finance has updated the form for calculating personal income tax and unified social tax, changing its structure and submission procedure.

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