Main points
- Entrepreneurs in Ukraine face a fine of up to 17,000 hryvnias for not having POS terminals or their analogues.
- Sole proprietors can avoid penalties for additional payments if they notify consumers in advance, obtain their consent, and ensure pricing transparency.
A sole proprietor can be fined 17 thousand hryvnias for one mistake / Depositphotos
For the lack of certain equipment, an entrepreneur can be fined up to UAH 17,000. This applies to almost all groups of sole proprietors and, in general, most entrepreneurs in Ukraine.
Who can receive a fine of up to 17,000 hryvnias?
In Ukraine, businesses are punished for not having POS terminals or their analogues, reports tax consultant Mykhailo Smokovich.
This is a device that allows customers to pay with a sole proprietorship by card. By law, entrepreneurs must provide the ability to pay both in cash and by card. Otherwise, you can get significant fines:
- from 1,700 to 3,400 hryvnias, repeated violation – up to 17,000 hryvnias (under Article 163-15 of the Code of Administrative Offenses);
- 8,500 hryvnias (from the State Service for Food and Consumer Protection);
- up to 170 hryvnias (for violation of trade rules).
However, there are categories of entrepreneurs who will not be fined for not having a terminal in 2026:
- Individual entrepreneurs of the 1st group (however, until the end of martial law);
- Ukrainians who conduct business activities in the areas where hostilities are taking place.
If it is not possible to install a POS terminal, there are alternatives: the requirement can be fulfilled using other electronic means, in particular, mobile acquiring (Tap to Phone technology) or software terminals in a smartphone.
What else can individual entrepreneurs be fined for in 2026?
Due to problems with electricity, some Ukrainian entrepreneurs have begun to include payments “for a generator” or “for electricity” in their checks, according to the blog of lawyer Bohdan Yankiv.
In some cases, the generator surcharge on the receipt is legal, while in others it is not. In order to avoid penalties, you must adhere to certain conditions.
Condition 1: Early notification
The consumer has the right to receive full and clear information about the price and its components in advance. Any additional charges must be disclosed BEFORE the service is provided or the goods are sold.
Condition 2: Consumer consent
In cases where additional services arise (for example, due to the operation of a generator), the contractor is obliged to obtain the consent of the consumer. Services provided without consent are not subject to payment.
Condition 3: Transparent and understandable price
The client must clearly understand what he is paying for: how much the product or service costs without a surcharge, how much the surcharge for the generator is, and what the total amount to be paid is.
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What do you need to know about tax rules for sole proprietors in Ukraine?
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The single tax within the simplified taxation system provides for simplified accounting and reporting for entrepreneurs. In some cases, an increased single tax rate (15%) may be applied to an individual entrepreneur. This happens when he has exceeded the marginal income, for example.
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The military levy for individual entrepreneurs of the first, second, and fourth groups increased in 2026, new amounts have become known. This is 864.70 hryvnias instead of 800 hryvnias (10% of the minimum wage).
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Until 2027, individual entrepreneurs on the simplified taxation system will not necessarily be VAT payers. From January 1, 2027, registration as a VAT payer may become mandatory if their annual income exceeds 1 million hryvnia. The limit may be changed to 2 or 4 million.