Fines for violations of the rules for using fiscal registrars in 2026
Fines for violations of fiscal registrar use rules in 2026
As of June 2026, fines for violations of fiscal registrar and software fiscal registrar use rules have returned to their pre-war amounts. The grace transition period (25%/50%) ended 31 July 2025.
Main fine amounts
- 100% of the value of goods (services) sold—for the first detected violation.
- 150% of the value—for each subsequent (repeat) violation.
Example: goods worth 70 000 грн were sold without a fiscal receipt → fine of 70 000 грн (first violation) or 105 000 грн (repeat violation).
Timeline of changes
- Until 02.2022 — standard fines of 100%/150% in full.
- 2022–2023 — moratorium during martial law.
- 08.2023–07.2025 — preferential rates of 25%/50% for single-tax taxpayers.
- From 01.08.2025 — return to 100%/150% for everyone.
What fines are imposed for
- Absence of a fiscal registrar or software fiscal registrar where their use is mandatory.
- Failure to issue a fiscal receipt or issuing one for an incomplete amount.
- Use of an unregistered fiscal registrar.
- Exceeding the permitted limit for offline operation without transmitting data to the State Tax Service.
Additional sanctions
- 510 грн — for late submission of reports.
- 5 100 грн — for the absence of a UKT ZED barcode in the receipt when selling excisable goods.
Exceptions during martial law
Full exemption from liability—for entrepreneurs in occupied and frontline territories (list—Order of the Ministry for Reintegration). But it does not apply to excisable goods!
How to avoid fines
- Install a fiscal registrar or connect a software fiscal registrar before starting operations.
- Always issue a fiscal receipt for the full amount.
- If a fiscal registrar breaks down—switch to a settlement book (КОРО) and repair it immediately.
- Monitor the list of excisable goods—no benefits apply to them.
SIRIUS Automation Center will help connect fiscal registrars/software fiscal registrars and train staff. Call: (067) 777-00-16.