Main points
- Over 1 million cash registers operate in Ukraine, 80% of which are software “cash registers in a smartphone”.
- The tax service conducted 37,211 inspections, imposing fines in 41,283 cases, totaling 2.3 billion hryvnias.
Terminal in the phone in Ukraine / fintechinsider.com.ua
Over 1 million POS (cash registers) operate in Ukraine – an 11% increase over the year. 80% of them are “smartphone cash registers”, which businesses prefer due to their convenience.
Why is the “terminal in the phone” chosen more?
Software registrars or so-called “smartphone cash registers” are more popular: their number has increased by 19% over the year. At the same time, the number of classic cash registers has decreased by 14%, writes Opendatabot.
This trend has been observed since the introduction of the PRR in 2020. The peak fell on the first year of the full-scale invasion , when the state obliged a much wider range of individual entrepreneurs to use the PRR or PRR.
Then the number of software cash registers increased 1.8 times per year. During the full-scale war, the share of “smartphone cash registers” reached 80% of all PROs compared to 39% on the eve of the full-scale war. There are just over 214 thousand classic PROs left, and their share continues to decrease.
Along with the number of terminals, the number of checks has also increased. On average, 870 million checks were punched by businesses each month – a 10% increase in checks over the year:
- The average check in 2025 is 544 hryvnia. This is more than 2 times more than before the start of the full-scale campaign.
- The average check grew most sharply in 2024, by a third, and in 2025 it added another 16%.
How many businesses were fined for not having cash registers?
The Tax Service conducted 37,211 business inspections for the use of RRO and PRRO last year.
Over the year, inspections increased by 5%. At the same time, fines decreased by the same 5%. In total, entrepreneurs were fined in 41,283 cases – for 2.3 billion hryvnias.
However, the amounts of sanctions remain considerable: 56 thousand hryvnias, on average, were paid by entrepreneurs for violations in working with the P/RRO. The highest average fine was in 2024 – 85 thousand hryvnias.
What other fines are there for entrepreneurs?
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Refusal to accept cashless payments can result in fines of UAH 1,700 to UAH 3,400, and in case of a repeated violation, from UAH 8,500 to UAH 17,000. Businesses are required to provide cashless payments even in small settlements from 2025.
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Intentional tax evasion in Ukraine also entails large fines, restrictions on the right to hold office, and confiscation of property. So, if the underpayment is 85 thousand hryvnias or more, the fine can reach even 170 thousand hryvnias or more.
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In 2026, entrepreneurs will also be fined for violating certain rules: 100% for the first violation and 150% for subsequent ones. The main grounds for fines include the absence or incorrect use of PROs, unregistered cash registers, incomplete checks, and incorrect fiscalization of excisable goods.