Main points
- Entrepreneurs in group 1 of the single tax can work without a cash register, in particular when trading in markets and providing household services without employees.
- Individual entrepreneurs of groups 2, 3, and 4 have the opportunity to work without a cash register under certain conditions, such as remote payment or exclusively cashless payments.
Who can work without a cash register in 2026 / Photo Unsplash
Cash register or PRO (register of settlement operations) is actively used in Ukraine. It works autonomously, or with connection to a central database. Some entrepreneurs are obliged to use it during their activities.
Who has the right to work without a cash register?
The requirements for their application depend on the type of activity, taxation group, and method of calculations, as reported by the Main Department of the State Tax Service in the Donetsk region.
Entrepreneurs working on the 1st group of the single tax have the legal right not to use PRO or PRRO. This rule applies regardless of the method of receiving payments, that is, even if the payment is made in cash.
At the same time, the work of these entrepreneurs is limited to trade in markets and household services without hired workers. This is what 7eminar writes.
Please note! Moreover, individual entrepreneurs in combat zones are temporarily exempt from using cash registers.
The list of such territories is updated at least twice a month. And the entrepreneur is obliged to independently monitor the current status of his locality.
At the same time, groups 2, 3 and 4 of individual entrepreneurs can sometimes also work without a cash register. For example, group 2 has this option if:
- the entrepreneur accepts payment for remote services with remote payment from the client;
- payment is made through Ukrposhta;
- The client transfers funds directly to the seller's IBAN account.
If the services of an entrepreneur in group 3 of an individual entrepreneur are provided remotely and payment is made online, then the use of a PRO is also not mandatory.
Important! Individual entrepreneurs of group 4 may not use a cash register if their activities do not involve settlement operations. This means that the person will receive payment exclusively in a non-cash manner.
What else should individual entrepreneurs in Ukraine know?
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It is best to open a sole proprietorship in Ukraine in the first days of the month. This applies to individual entrepreneurs of all groups.
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At the same time, a sole proprietorship should be opened for small businesses. While opening an LLC is better for large businesses. In particular, it is about working with imports or international companies.