RRO or PRRO: is an individual entrepreneur obliged to use a cash register and which one to choose?

In compliance with the law, entrepreneurs engaged in selling goods or services are required to issue receipts to their customers. When it comes to settlements with customers, which cash register should you choose? Is a physical registrar of settlement operations (RRO) or a software registrar of settlement operations (PRRO) the best fit? Let’s discuss this in the article.

What’s the difference between RRO and PRRO?

The Law of Ukraine No. 265/95-VR permits entrepreneurs to register payment transactions using RRO or PRRO. However, there are distinctions between the two.

RROs are traditional cash registers. They operate independently or in a network with a connection to a central database.

It is important to note that such cash registers have a limited service life and require regular maintenance and repair. An entrepreneur who uses RRO is required to maintain a record of all settlement operations and submit tax reports either in person or through the taxpayer’s account. RRO issues printed receipts to customers.

PRROs are a modern analogue of physical cash registers. These are software programs installed on a computer, tablet, or smartphone. In comparison to RROs, they are more cost-effective to maintain and more mobile. They can be used for itinerant trade or service provision. In order to operate a PRRO, it is necessary to have an Internet connection, as this is the only way for the software registrar to transfer data to the tax service server.

The PRRO issues both printed and electronic receipts to the buyer. In order to issue a printed receipt, the seller must also have access to a printer.

Who needs a RRO/PRRO?

The tax legislation outlines the instances when individual entrepreneurs are required to use registrars of settlement operations (RRO or PRRO). In particular:

  • individual entrepreneurs on the general taxation system and in groups 2, 3, and 4 of the simplified taxation system;
  • if an individual entrepreneur sells excisable goods;
  • if an individual entrepreneur accepts payments in cash;
  • If an individual entrepreneur accepts payments via a bank terminal or smartphone application (for example, based on Tap To Phone technology);
  • if an individual entrepreneur accepts payments for goods through online acquiring systems (e.g., Fondy, LiqPay, Wayforpay, Rozetka Pay, etc.). However, in such cases, payment for services (e.g., tutoring, design, etc.) does not require a RRO or PRRO;
  • if an individual entrepreneur sends goods by cash on delivery via Nova Poshta and receives cash on delivery payment to a key card via IBAN.

Who doesn’t need a RRO/PRRO?

Some categories of entrepreneurs may not use physical or software cash registers. Specifically, these are taxpayers in the first category of the simplified taxation system. The category encompasses employees engaged in providing household services, such as hairdressers, photographers, etc.

In accordance with the tax legislation, entrepreneurs in any taxation group who sell goods in rural areas using settlement books and books of records of settlement operations may not use RRO or PRRO. However, the following conditions must be met:

  • Individual entrepreneurs are prohibited from selling excisable goods (e.g., alcoholic beverages, tobacco products, etc.);
  • If an individual entrepreneur is selling goods on the premises, other entrepreneurs must not sell excisable goods there;
  • Additionally, individual entrepreneurs are not permitted to sell goods online;
  • An entrepreneur must not exceed the maximum annual amount of settlement operations for the sale of goods or provision of services (167 minimum wages);
  • If an individual entrepreneur sends goods by Ukrposhta;
  • If an individual entrepreneur accepts payments to a card-key via a card number.

What are the advantages of PRRO for an IE?

Individual entrepreneurs who are required to use a software registrar have the option of choosing between RRO and PRRO. Each type of cash register is more commonly used in certain types of trade. For instance, RROs are used in traditional stores, and PRROs are used in online stores, delivery services, and so on. However, statistics show that most individual entrepreneurs prefer software registrars.

69% of cash registers, or almost 605 thousand, are now PRROs—that’s up from 1.6 times the previous year. Compared to 2021, when the full-scale invasion started, the number of “cash registers in smartphones” has increased 8.5 times!

— Opendatabot analytical service

PRRO offers numerous advantages to individual entrepreneurs. These include:

Cost savings. PRRO is installed on a computer, tablet, or smartphone and does not require the purchase of additional equipment.

Mobility. PRRO can be used on tablets or smartphones with Internet access. Software registrars of settlement operations are suitable for both stationary outlets and for itinerant trade or the provision of services at the client’s place.

Integration with accounting systems. PRROs integrate with BAS systems, enabling sellers to transfer data to the STS website from their accounting systems.

Easy to update. The PRRO provider automatically updates the software.

Quick start. PRRO is easier and faster to set up than traditional cash registers. An individual entrepreneur can register a PRRO on the website of the State Tax Service.

A reduction in the amount of paperwork. The implementation of electronic document management streamlines data administration and storage processes.

Data security. The storage of payment transaction data in cloud services reduces the risk of loss or damage.

Providers develop PRROs based on the needs of their customers. For instance, the Vchasno.Kasa service offers additional opportunities for individual entrepreneurs. An entrepreneur can register a software cash register online and begin issuing checks on the same day. The PRRO can be connected to almost any payment terminal. The Vchasno.Kasa service enables individual entrepreneurs to monitor inventory and issue receipts for advance payments.

Learn more about the potential of PRRO for your business

Please submit a request for assistance. Our experts will evaluate your needs and advise you on the suitability of a cash register for your business. We will also assist you in avoiding any potential fines.


Do I need a cash register for an online store?

An online store must use a PRRO or RRO if it:
receives payment in cash;
receives cash at the post office when sending goods by cash on delivery;
uses acquiring;
receives cashless payment via QR code;
uses courier services.
If an entrepreneur receives payment for goods via IBAN or sends them by Ukrposhta, there is no need for RRO/PRRO.

Do I need a cash register when providing services?

As outlined by the State Tax Service, if an entrepreneur sells goods and provides services concurrently, they may not use RRO/PRRO, provided that payment for services is made exclusively through remote banking systems and/or money transfer services. For instance, if the services are paid for through acquiring, the PRRO may not be used. However, if the entrepreneur sells a book or presentation, they must issue a receipt for the goods to the buyer.

Do I need a cash register to sell ice cream?

According to the State Tax Service, for the sale of ice cream, individual entrepreneurs—those in groups 2, 3, and 4—may conduct settlement operations without using RRO/PRRO with the use of settlement books and books of records of settlement operations, regardless of the annual volume of settlement operations.

Do I need a cash register to sell beer?

As outlined by the State Tax Service, in order to retail beer, it is necessary to obtain licenses for the right to retail alcoholic beverages and to equip the point of sale with a cash register.

Do I need a cash register to sell coffee drinks?

In accordance with the provisions of Law of Ukraine No. 265, entrepreneurs are required to utilize a RRO or PRRO to sell coffee drinks in food establishments.

What accounting systems does Vchasno.Kasa integrate with?

Vchasno.Kasa integrates with the following accounting systems:
BAS (BAS ERP, BAS Accounting, BAS Accounting CORP, BAS Comprehensive Enterprise Management);
1C (1C: Accounting, 1C: Retail, 1C: Management of a manufacturing enterprise, 1C: Management of a small company);
1C 7.7 (Accounting, Trade and Warehouse).