Cash register, RRO or PRRO for individual entrepreneurs: what to choose for an entrepreneur in 2025 by taxation groups

Entrepreneurs who are just starting out often wonder whether they need to use a cash register, RRO or PRRO. The answer to this depends on:

• taxation groups
• method of accepting payments
• type of activity

In this article, we will discuss who needs a payment transaction registrar, what are the exceptions, and when it is possible to work without a cash register/precash registrar.

RRO and PRRO: features

Classic registrar of payment transactions

RRO (a cash register) — is a classic cash register that works autonomously or with a connection to a central database. It allows you to print only paper receipts for customers.
Such devices have a limited service life and require regular maintenance and periodic repairs.

PRRO or software cash register

The Law of Ukraine on Cash Registers allows the use of software-based payment transaction registers (PTRs) on an equal footing with traditional cash registers. They are becoming increasingly popular among entrepreneurs in many areas of activity due to their lower cost, ease of implementation and ease of use.

Which individual entrepreneurs need a cash register/PRRO in 2025?

The requirements for using a cash register or a payment transaction recorder for a sole proprietorship depend on the taxation group, type of activity, and method of payment. In this section, we’ll look at who needs a cash register and who can operate without one.

Cash registers and PRRO for individual entrepreneurs of group 1 (single taxpayers)

Individual entrepreneurs working in the Group 1 of the single tax have the right not to use a cash register or a cash register, also in 2025. This is provided for in paragraph 296.10 of the Tax Code of Ukraine.

It is important to note that this rule applies regardless of the method of accepting payments – even if the payment is made in cash. Thus, individual entrepreneurs of Group 1 can work without a cash register without violating the law.

Cash registers and PRRO for group 2 individual entrepreneurs: when are they required?

A cash register or a PRRO for a group 2 individual entrepreneurs is mandatory when conducting settlement transactions, regardless of the type of activity and the amount of income. This is a requirement of the law, in particular paragraph (b) of Article 2 of the Law of Ukraine «On Cash Registers».

Settlement transactions are:

• receiving cash from customers;
• receiving non-cash payments through intermediaries (e.g., NovaPay); financial companies, POS terminals;
• 2924, 2650, 2654 – payment codes of financial companies in the payer’s account, which must also be fiscalized.

In some cases, the use of a cash register is not mandatory for a Group 2 individual entrepreneur, for example:

• if the entrepreneur accepts payment for remote services (online courses, consultations) with remote payment from the client;
• if payment is made through Ukrposhta;
• the client transfers funds directly to the seller’s IBAN account (directly from the bank to the seller’s bank).

Cash registers and PRRO for individual entrepreneurs of group 3

Individual entrepreneurs in group 3 are required to provide fiscal checks in the following cases:

• if goods or services are provided during personal contact with the client (e.g., massage, manicure, retail, etc.)
• when accepting payments in cash or through a POS terminal.
• In case of online commerce

If the services are provided remotely and payment is made online (e.g., courses, consultations), the use of a cash register or a PRRO is not mandatory.

In other words, if an entrepreneur receives payment for services through job search platforms, there is no need to use a cash register. However, if, for example, they provide massage services and accept payment in cash or via card, the use of a cash register is mandatory.

Cash registers and PRRO for individual entrepreneurs of the 4th group

According to the current legislation, individual entrepreneurs of the 4th group are not required to use a cash register or a PRRO if their activities do not involve settlement transactions. This means that if you receive payments exclusively by non-cash means through bank transfers to a current account — a cash register is not required.

However, if an entrepreneur accepts cash or makes payments via payment cards, the use of a cash register or a cash register becomes a mandatory requirement.

Cash registers and PRRO for individual entrepreneurs on the general taxation system

Individual entrepreneurs operating under the general taxation system are required to use a classic cash register or a PRRO under general terms and conditions. This is necessary in all cases where settlement transactions are carried out. There are no exceptions for such entrepreneurs.

Who does not need to use cash registers/PRRO?

Individual entrepreneurs operating in the territories where military operations are ongoing and not selling any excisable goods may not use cash registers/PRRO. To do so, they need to submit Form 20-OPP and have a registered taxable object in such a zone. In this case, the tax authorities will not impose fines for failure to issue fiscal checks.

Individual entrepreneurs of groups 2, 3, and 4 who sell in rural areas:

• The annual income of one retail outlet does not exceed UAH 1.09 million.
• Trading is carried out separately from facilities that sell excisable goods.
• There is no distance selling.
• The local council has not made a decision on the mandatory use of cash registers.

A business that provides specific types of sales:

• Selling water, milk, kvass, oil, and live fish from tankers, barrels, and cans.
• Selling food and soft drinks in canteens and cafeterias of educational institutions.
• Selling travel tickets, transportation documents, and tickets for state lotteries.
• Trade in warehouses, storage facilities and wholesale trade, if there is no cash payment.
• Payments for services exclusively through remote banking systems and money transfer services.
• Sales in kiosks, from trays or by hand of newspapers, magazines, envelopes, postage stamps, if the share of such products in the total turnover exceeds 50% and excisable goods are not sold.

Penalties for non-use of cash registers/PRRO

Starting from October 1, 2023, fines for failure to use payment transaction registers (RRO/PRRO) have been reinstated. Previously, this rule was temporarily suspended due to the start of a full-scale invasion, but now compliance control has been resumed.

If after this date an entrepreneur does not use a cash register or PRRO, understates the value of goods in a receipt or does not issue it at all, the following financial sanctions are provided

• 100% of the value of the goods/services sold — in case of the first violation.
• 150% of the cost — for each subsequent case.

For individual entrepreneurs on the single tax of 2-3 groups (without the sale of excisable goods, jewelry, medicines, etc.) until 31.07.2025:

• 25% of the value of goods or services for the first violation.
• 50% of the value of goods for the second violation.

In addition, fines are imposed for:

• use of an expired cash register;
• failure to issue a fiscal check to the buyer;
• incorrect indication of details in the receipt.

In order to avoid this, entrepreneurs should check the compliance of their activities with the requirements of the law and register cash registers/PRRO in advance.

What cash register should an entrepreneur choose?

When choosing a cash register, it is important to consider its cost. Providers offer solutions for different areas of activity, taking into account the specifics of the business and its needs, so prices can vary significantly.

A software-based cash register (PRRO) is usually a more affordable option compared to a classic cash register. It does not require maintenance costs and consumables, and software updates are automatic. The cost of such a solution is determined only by the provider’s tariffs.

Vchasno.Kasa integrates with more than 70 popular systems, which makes it universal for any industry. It can be connected to various payment terminals, and it is convenient to use the system through a web office, mobile application, or device manager.