From August 1, 2025, Ukrainian business will finally say goodbye to the transition period in the field of fiscal control. The State Tax Service reminded: fine for violation of the rules of use of registrars of settlement transactions (PPOs) and their software analogues will be fully applied. From now on, no discounts on penalties are provided, and every error in accounting will be expensive.
It is about the completion of the mitigated regime, which was valid after 2023, when the supervisory authorities were again given the authority to apply financial sanctions for non -compliance with the PPO law. At the time, to give business time to adaptation, a penalties were imposed 25% and 50% of the cost of the goods or service sold, depending on the order of the violation. Now these preferential rates are canceled.
Since August, the violation will cost 100% of the cost of the goods - for the first time. It will have to pay 150%for repeated violation. And no matter, it is a small entrepreneur on the market or a large network: the only criterion will be the compliance with the legislation.
The violation is subject to everything that is concerned with opaque calculations: from the absence of a registered PPO or PPO, to failure to provide the buyer with a check. The tax clearly states that if the check is not broken, it is considered that the calculation has not taken place. So the state did not hold taxes - and this is the basis for a fine.
Tax pays special attention to trade, catering and household services where the number of violations is traditionally the highest. Where the check was not issued before, they just forgot to click the button or have been sales “bypassing the system”, now they are at risk of paying much more than they earn on the same transaction.
Given the tax policy, you can expect to activate inspections. An additional indicator will be a complaint from the buyer - in the digital era, it is enough to save a photo of an unprofitable purchase or just specify the outlet address.
Thus, since August, business is facing a simple choice: either a clear compliance with accounting standards or the risk of a fine that will easily eat a monthly revenue. The transition period is completed - now the calculation is "full".
