Which entrepreneurs are required to install a fiscal registrar — current for 2026
Which entrepreneurs are required to install fiscal registrars in 2026
Fiscal registrars (FRs) and software fiscal registrars (SFRs) remain a key tool of fiscal control. As of June 2026, legal requirements differ significantly from those in 2020.
What FRs and SFRs are
FR — a hardware device with built-in fiscal functions. SFR (software fiscal registrar) — a software solution (Checkbox, Vchasno, SmartKasa) that records settlements fiscally through the STS server in real time. Since 2020, entrepreneurs can choose between both options.
Who is required to use FRs/SFRs
Legal entities
All legal entities without exception — for any settlements in cash or through payment services.
Sole proprietors on the general system
Required to use an FR or SFR without exception.
Sole proprietors of groups 2, 3, 4 of the single tax
Since 1 January 2022 — mandatory for everyone who accepts cash or payments via terminals/services. The income limit for group 2 sole proprietors in 2026 is UAH 7 211 598.
Who is exempt from FRs
- Group 1 sole proprietors — only for retail trade at markets or household services within the limit (UAH 336 000/year).
- Entrepreneurs who accept exclusively bank transfers to IBAN (without terminals and payment services).
- Entrepreneurs in rural areas who use the KRCO and settlement books (provided there is no distance selling and no excisable goods).
Specifics of martial law (2026)
Entrepreneurs in temporarily occupied territories and in combat zones are exempt from liability for FR violations. The exception does not apply to trade in excisable goods.
SFR as an alternative
An SFR is a full-fledged replacement for a hardware FR. Popular solutions: Checkbox, Vchasno, SmartKasa, the official STS app. It does not require the purchase of special equipment.
The SIRIUS Automation Center will help you select and connect an FR or SFR for your business. Call: (067) 777-00-16.