From January 1, 2026, individual entrepreneurs of the first group will be required for the first time to accept card payments — through a POS terminal or another method of cashless payments. The exemption from mandatory use of cash registers remains, however, the requirement to be able to pay by card will become mandatory. This is reported by FactorAcademy.
What fines are provided
The inability to accept card payments will be considered a violation of the legislation on cash payments and consumer rights. The law provides for three types of sanctions that may be imposed simultaneously:
the main fine for violating payment procedures — 1700–3400 UAH for the first violation and 8500–17000 UAH for repeat offenses
a fine for limiting consumer rights regarding payment method choice — 8500 UAH
a fine for violating trade rules — 17–170 UAH depending on the situation
Main fine: Article 163-15 of the Code of Administrative Offenses
This regulation concerns violations during cash payments, specifically the failure to meet the requirements for the possibility of card payment. For repeated violations, the amount of sanctions increases several times.
Second fine: Article 23 of the Law on Consumer Rights Protection
The absence of a POS terminal is considered a limitation on the buyer's right to freely choose a payment method. This fine does not depend on whether the entrepreneur will be held administratively liable under other articles.
Third fine: Article 155 of the Code of Administrative Offenses
Applies in cases of violation of trade rules. The amount of the fine is lower, but it may be imposed in addition to the two previous ones.
What individual entrepreneurs should know
Experts advise entrepreneurs to prepare in advance — choose a bank or service for connecting the terminal, assess expenses, and consider new requirements in operations. From 2026, inspections for the possibility of cashless payments will become the norm.