Changes in the amount of fines for violating the rules of using cash registers
As of August 1, 2025, the transition period during which a reduced amount of fines for violating the rules of using cash registers was in effect will end. This is reported by the State Tax Service.
According to the service's data, in 2023, after restoring the right of control authorities to fully apply fines, the state temporarily reduced their amount to 25% and 50% to help businesses adapt to new conditions. This concerned violations of the requirements of paragraphs 1 and 2 of Article 3 of the Law of Ukraine No. 265/95-VR.
These mitigations will cease to be valid, and fines for not using cash registers and for failing to issue receipts will again be collected in full:
- 100% of the value of goods (works, services) for the first violation;
- 150% of the value for each subsequent violation.
The tax service urges business entities to ensure compliance with established payment rules in the fields of trade, public catering and services. In particular:
- use only registered cash registers or calculation books;
- make payments for the full amount of the value of goods or services;
- issue appropriate calculation documents to customers (in paper or electronic form).
Compliance with legal requirements will help avoid financial sanctions, ensure fair competition and protect consumer rights.
After the transition period ends on August 1, 2025, fines for violating cash register usage rules will be applied in full. The State Tax Service urges entrepreneurs to comply with payment rules to avoid financial sanctions and to ensure equal competitive conditions in the market.