Single Taxpayers of the First Group from 2026: Mandatory Terminals for Card Payments

According to hvylya.net: The changes primarily affect small entrepreneurs of the first group, who usually work alone or have small trading points. Beginning in 2026, all individual entrepreneurs who accept cash must have the capability to accept card payments. This is a new requirement that also applies to first group entrepreneurs, who were previously exempt from this obligation. A fine of 8,500 hryvnias is imposed for violating this condition, except for business entities in combat zones or temporarily occupied territories.

Starting January 1, 2026, the rules for individual entrepreneurs of the first group will change in Ukraine. This information was shared by tax consultant Mykhailo Smokovych.

Various information regarding the mandatory use of cash registers by first group individual entrepreneurs is misleading. Tax legislation completely exempts these entrepreneurs from using cash registers. Also, even when using a terminal to accept card payments, they are not obliged to issue fiscal receipts.

Banks offer mobile solutions for accepting card payments without additional equipment. Such services allow the use of a regular phone as a payment terminal, simplifying the payment process for entrepreneurs, especially at market trading points. The general introduction of terminal payments for all categories of individual entrepreneurs will help avoid shadow business and protect consumer interests.

Tax consultant Mykhailo Smokovych reported changes in the requirements for individual entrepreneurs of the first group in Ukraine, which will take effect in 2026. Now all individual entrepreneurs who accept cash must have the ability to accept card payments, which is expected to contribute to the fight against shadow businesses and improve the quality of consumer service.