From August 1, 2025, Ukrainian business will finally say goodbye to the transitional period of concessions in the field of fiscal control. The State Tax Service reminded that fines for violating the rules for using settlement transaction registrars (STRs) and their software analogues will come into full force. From now on, no discounts on penalties are provided, and every mistake in accounting for settlements will be costly.
This is the end of the relaxed regime that was in effect after 2023, when regulatory authorities were again authorized to apply financial sanctions for non-compliance with the law on RRO. At that time, in order to give businesses time to adapt, fines of 25% and 50% of the value of the sold goods or services were introduced, depending on the priority of the violation. Now these preferential rates are being canceled.
Starting in August, a violation will cost 100% of the cost of the product — even for the first time. For a repeated violation, you will have to pay 150%. And it doesn't matter whether you are a small entrepreneur in the market or a large chain: the only criterion will be compliance with the law.
Violations include everything related to non-transparent settlements: from the absence of a registered PPO or PRPO to failure to provide the buyer with a check. The Tax Code clearly states: if the check is not punched, it is considered that the settlement did not take place. This means that the state has not received taxes, and this is the basis for a fine.
The tax authority is paying special attention to the areas of trade, public catering, and household services, where the number of violations is traditionally the highest. Where previously they did not issue a check, simply forgot to press a button, or made a sale “bypassing the system,” now they risk paying much more than they earn on a single transaction.
Given the tax policy, we can expect increased inspections. An additional indicator will be a complaint from the buyer - in the digital age, it is enough to save a photo of an unclaimed purchase or simply indicate the address of the outlet.
Thus, starting in August, businesses face a simple choice: either strictly comply with accounting standards or risk a fine that can easily eat up a month's revenue. The transition period is over — now the calculation is going "in full.".
