Is it mandatory to use cash registers during martial law?

During the martial law in Ukraine, the obligation to use payment transaction registers (PTRs) and software PTRs remains in force for most business entities. However, the law provides for certain exceptions and exemptions:

1. Exceptions to the mandatory use of cash registers/PTRs:

• Individual entrepreneurs of the 1st group: Exempted from the obligation to use cash registers/PTRs.
• Individual entrepreneurs of the 2nd and 3rd groups who are not VAT payers and do not sell excisable goods, medicines, medical devices, jewellery or technically complex household goods: May not use cash registers/PTRs.

2. Benefits and reduced fines:

• Reduced penalties: From 1 August 2023, to 31 July 2025, or until the end of martial law, for sole proprietors of the 2nd and 3rd groups who are not VAT payers and do not sell the abovementioned goods, a reduced penalty for operating without a cash register is in effect. For the first violation, the fine is 25% of the amount of the first sale without proper fiscalization, instead of the previous 100%.

3. Peculiarities for the temporarily occupied territories (TOT):

• Exemption from liability: Business entities located in the TOT or in areas of active hostilities may be exempted from liability for failure to use cash registers/PTRs if they prove that they cannot use them due to circumstances beyond their control.