Starting from March 1, new forms of receipts for cash register operators (RRO) will be introduced in Ukraine. Reports TCN. This information comes from Kontrakty.UA.
This is mentioned on the official website of Minfin.
According to the ministry's order No. 601 dated November 22, receipts issued in the old formats will no longer be recognized as valid financial documents, and their use will be considered a violation of the law.
From March 1, an electronic system for monitoring the circulation of alcohol and tobacco products will operate in test mode. New receipts must include the digital code of the excise tax stamp.
"One of the key sources of information for this system should be financial documents in the new format, which must already include a unique identifier for the electronic excise tax stamp or the serial number of the electronic excise tax stamp, which will not be specified in the financial documents until the new requirements are implemented," the ministry explained.
Liability for Violations
If, starting from March 1, 2025, business entities issue receipts to customers in the old format, the website "Debit-Credit" states that this will be considered a violation. If even one new detail is missing, it will be regarded as failure to issue a receipt.
In general, the fines for failure to issue a receipt are as follows:
- 100% of the amount for which goods (works, services) were sold for a first-time violation
- 150% of the amount for which goods (works, services) were sold for each subsequent violation
However, for individual entrepreneurs (FOPs) who do not sell excise goods, household appliances, medicines, or jewelry, a transitional period is in place until July 31, 2025.
It was previously reported that starting from early 2025, the requirements for entrepreneurs in small settlements with a population not exceeding 5,000 residents have changed.