How the PRRO market changed after March 1, 2025

On March 1, 2025, new requirements for issuing fiscal receipts came into force in Ukraine. This caused significant changes in the fiscal receipt market. In this article, we will tell you what exactly has changed, how businesses have adapted, whether penalties are provided for, and what entrepreneurs should pay attention to.

What happened on March 1, 2025

On March 1, 2025, the transition period during which entrepreneurs could use the old fiscal receipt form officially ended in Ukraine. From that day on, all business entities are required to issue receipts exclusively in accordance with the new requirements approved by Order of the Ministry of Finance No. 601 of December 16, 2024.

New fiscal receipt form: who was affected by the changes?

The changes affected all entrepreneurs and companies that use classic or software cash registers (PRRO).

Regardless of the field of activity — retail trade, services, online stores, cafes, or pharmacy chains — everyone must issue fiscal receipts according to the new rules.

There are no exceptions for taxation groups either. Even sole proprietors on a single tax who are subject to the requirement to use cash registers/software cash registers had to switch to the new form of receipts.

What has changed in fiscal receipts?

The main change is the new form of fiscal receipts. It requires the mandatory display of more details that were previously optional or submitted in a different format. In particular:

Form of payment — indicated as:

• cash
• non-cash
• other (the amount and currency must be indicated for each form)

Means of payment — specifies the method of payment:

• bank card
• payment instrument
• ticket, token, etc.

In addition, under the new rules, a fiscal receipt must contain:

✅️ QR code — now must contain a link to the State Tax Service website for checking the receipt.

✅️ The rest — displayed in a separate line with the amount and currency indicated.

✅️ Fiscal receipt number — new format: RECEIPT No. {FN}.

✅️ Extended excise data — the identifier or serial number of the electronic stamp must be transmitted.

✅️ Simplified product name — abbreviations may be used in the names of goods/services.

✅️ Terminals — the definition of terminals connected and linked to cash registers/cash register software has been updated.

✅️ The “Cashier” and “EPZ Holder” fields are no longer displayed on the fiscal receipt.

Analysis of results: how did businesses react to the changes?

PRRO providers managed to update their solutions in time, and entrepreneurs managed to switch over and get used to the new receipt formats without any significant disruptions to their work.

According to official data from the State Tax Service:

• In April 2025, the average daily number of fiscal receipts was 28.3 million, which is 700,000 more than in March.
• In May 2025, the number of receipts reached a record 896.2 million (+48.1 million from April and +81.4 million from May 2024).
• Total revenues are also significantly higher: UAH 473.4 billion in May — 31.6% more than a year ago.

This result was made possible by the systematic work of the tax service on controlling the fiscalization of settlements and the conscious approach of businesses to fulfilling their tax obligations.

Responsibility for non-compliance with new requirements for fiscal receipts

Entrepreneurs who continue to issue receipts to customers in the old format may be fined. If the receipt is missing at least one mandatory detail or is not issued for its intended purpose, this is equivalent to a situation where the receipt is not provided to the customer at all.

According to subparagraph 1 of Article 17 of the Law of Ukraine “On Cash Registers,” such violations are subject to penalties in the amount of:

• 100% of the amount of goods or services sold — for the first violation.
• 150% of the amount — for each subsequent violation.

Also, during inspections, the State Tax Service may block the fiscal number of the device if the PRRO systematically issues receipts in an inappropriate format. Therefore, updating the PRRO and monitoring the appearance of each fiscal receipt in accordance with the new rules has become critically important for businesses.

What businesses need to consider

It is important for businesses not only to adapt technically in a timely manner, but also to constantly monitor further changes in legislation and fiscal control practices.

Here are the key aspects to consider:

• Updating the PRRO. Make sure that the software RRO supports all new mandatory receipt details — in particular, the QR code, payment method information, product classification code, etc.
• Compliance check through the State Tax Service. Use available services to check the correctness of generated receipts. This will help identify errors before they are checked by regulatory authorities.
• Staff training. Cashiers and administrators must be informed about the new requirements for fiscal receipts, especially in cases of mixed or partial payments, returns, discounts, etc.
• Preparation for inspections. Increased attention from tax authorities to fiscalization is a new reality. It is important to keep your documentation in order and be prepared for both online and offline inspections.
• Choosing a reliable PRRO provider. In times of rapid change, it is important to have a technical partner who can quickly update software in line with new regulations and provide stable support.
• Monitoring further changes. The PRRO market continues to develop, and the regulatory framework continues to be refined. Businesses should regularly monitor updates to avoid risks and remain within the legal framework.

As the tax sphere continues to digitize, it is important to continue using only proven software solutions that meet the current requirements of the State Tax Service.