Who can work without a cash register in 2025?

In 2025, the rules for the use of cash registers for entrepreneurs remain relevant, especially amid changes in the issuance of checks and increased control over payments.

However, there are categories of sole proprietors who still have the right to operate without a cash register. In this article, we will consider who exactly can do business without a cash register in 2025 and in what cases they will still have to install one, as well as what requirements remain mandatory.

Who may not use classic cash registers and software cash registers

Individual entrepreneurs of the first group under the simplified taxation system are not required to use cash registers. Entrepreneurs belonging to the first group of single tax payers are exempt from the mandatory use of cash registers. According to the Tax Code of Ukraine, they do not need to use either cash registers or settlement books.

If a client pays for a product or service by transferring funds to the sole proprietor’s current account (except for card-to-card transfers), such transactions are not considered settlement transactions, so fiscalization is not required. We are talking about bank transfers using IBAN, through a bank’s cash desk, self-service terminal, or online banking systems.

Who else has the right to work without a cash register?

• Entrepreneurs who sell products on tap, such as milk, kvass, water, live fish, or oil from tanks, barrels, or cans.
• Sellers of hot food and beverages in the canteens of educational institutions.
• Businesses that sell travel tickets, transportation documents, or state lotteries.
• Entrepreneurs who work with customers without cash in warehouses or wholesale bases.
• Sellers of printed publications, such as newspapers, magazines, postage stamps, etc., if these products account for more than 50% of the total turnover and are sold through kiosks, trays, or by hand.

Who may not install a cash register but is required to keep a settlement book

Individual entrepreneurs of groups 2-4 under the simplified taxation system engaged in retail trade within rural settlements may not use a cash register. At the same time, they must keep a settlement book. If the annual amount of income at one retail outlet exceeds 167 minimum wages, the entrepreneur must use a cash register.

🔎 When is a cash register still needed in a village?

There are several exceptions when individual proprietors in rural areas are required to install a cash register:

• if they sell in the same premises or territory as sellers of excisable goods (e.g., alcohol or cigarettes);
• if the sale of goods or services takes place online or remotely;
• if the local authorities – a village council or an amalgamated territorial community –
• have decided to introduce cash registers within the settlement.

🔎 When is it possible to work without a cash register but with a settlement book?

In rural areas, Group 1 individual proprietors may not install a cash register, but must use a settlement book if they provide such services:

• repair of household appliances, installation of electronics, maintenance of radio equipment;
• assembling furniture, repairing apartments, cleaning premises;
• care for the elderly, sick and children;
• photography, laundry, cooking services;
• repair of footwear, clothing, accessories, textile and metal products.

Who has to use a classic cash register and software cash register

Individual entrepreneurs of the 2nd group of the single tax, regardless of their field of activity or the amount of profit received, must use a cash register or a cash register when conducting settlement transactions. This obligation is provided for in Article 2 of the Law of Ukraine «On Cash Registers».

Settlement transactions include:

• accepting cash from customers or clients;
• payment through payment intermediaries (e.g., NovaPay, financial companies or POS terminals);
• non-cash receipts that go through companies with payment codes 2924, 2650, 2654 – in these cases, fiscalization is also mandatory.

However, there are exceptions when a sole proprietor of group 2 can work without a cash register or a PRRO:

• when it comes to remote services (courses, consultations) that are paid for online without personal contact with the client;
• when transferring funds to an account via Ukrposhta;
• when the client pays directly to the entrepreneur’s IBAN account (i.e., bank transfer from account to account).

Individual entrepreneurs of the 3rd group of the single tax are obliged to use a cash register or a PRRO in the following cases:

• when providing goods or services in person – for example, massage or cosmetic services, retail trade
• when payment is made in cash or through a payment terminal;
• when conducting online sales (e-commerce).

In the case of remote services with non-cash payment (e.g., online courses or webinars), fiscalization is not required. You also don’t need a cash register if you receive payment through job search platforms, such as freelance exchanges.

However, if an entrepreneur works offline, for example, provides massages or haircuts, and accepts payment in cash or by card, a fiscal receipt must be issued.

Entrepreneurs who have chosen the 4th taxation group are exempt from the obligation to use cash registers if their activities do not involve settlement transactions. If payment is accepted exclusively by bank transfers, a cash register is not required.

However, if payment is received in cash or via bank cards, the use of a cash register becomes necessary.

Individual proprietors operating under the general taxation system must use a cash register or a cash register in all cases where they deal with payment transactions. The law does not provide for any exceptions for this category of entrepreneurs.

What kind of cash register to choose?

There are no legislative differences in use: an entrepreneur can choose the format that best suits his or her business processes.

For stores: clothing, footwear, groceries, cosmetics, pharmacies, kiosks

In retail, the number of receipts and the pace of service play a key role. If you have a lot of customers and long queues, you should choose a classic cash register or fiscal registrar in conjunction with a POS system. For small shops with a computer or laptop, a software cash register is perfect.

It all depends on whether you use automated accounting and what equipment you already have in your outlet.

For the service sector: beauty salons, gyms, service stations, dentists, travel agencies

These businesses usually have a moderate sales volume and do not need a large number of fiscal receipts. If your business is mobile or compact, it is convenient to use a portable cash register – a compact solution that combines all the necessary functions.

And if you are already using a computer or tablet, a software cash register in a browser will be a budget-friendly and practical option without the need to purchase additional equipment.

For catering establishments: cafes, coffee shops, restaurants, hotels

For small coffee shops or eateries that used to keep records manually, a classic cash register is enough – you punch a receipt and give it to the customer.

For restaurants and cafes with a large menu and automated accounting, it is better to integrate a cash register or a cash register into the existing system. This will allow you to effectively control sales, reduce staff errors, and speed up service.

For deliveries, couriers, and outdoor sales

The law requires you to issue a receipt when accepting payment – even if it is payment through a terminal or in cash. Therefore, for couriers, sales representatives, and mobile sales outlets, portable cash registers or mobile software solutions are the best choice. They are lightweight, compact, and allow you to quickly issue a receipt «in the field» without stationary equipment.