Entrepreneurs are facing increased fines - what will they be held accountable for.

As of August 1, 2025, full financial sanctions for violations of the rules of using cash registers (RRO/PRRO) will be reinstated for individual entrepreneurs. The question arises, what negligence will expose entrepreneurs to fines and how much they will have to pay very soon.

This was explained by lawyer Bohdan Yankiv in his blog.

What violations will result in fines

Entrepreneurs are subject to penalties who are legally obliged to use a cash register. This applies to almost all individual entrepreneurs who accept cash or conduct cashless transactions through payment cards, electronic money, etc.

Increased fines await business representatives starting from August 2025 who:

• have not yet registered their cash registers;
• do not conduct all transactions through the cash register;
• report an amount lower than the actual cost of goods/services;
• fail to issue fiscal checks (paper or electronic);
• issue checks in an incorrect form, lacking at least one mandatory attribute;
• make errors in coding excise goods (alcohol, tobacco, fuel).

'Insignificant inaccuracies in the name of the product that do not hinder its identification usually do not lead to fines. Also, penalties are not imposed for the absence of payment terminal data if there is no technical possibility to connect it to the cash register',

The specified violations are viewed by tax officials as direct concealment of income and tax evasion. Therefore, the responsibility for mistakes, even made accidentally, should be maximized.

What fines await from August 1

Failure to comply with the rules for using cash registers as of July 2025 will be penalized with a financial charge of 25% of the value of goods (works, services). Starting next month, full fines will be reinstated:

• for the first violation - 100% of the value;
• for each subsequent violation - 150% of the value.

'A subsequent violation is not necessarily discovered during the second inspection. Each failure to issue a check constitutes a separate violation. During one inspection, the inspector may record multiple violations, and each, except for the first, will be considered a repeat violation',

For example, the calculation of the total fine will look like this: three goods sold without a fiscal check, each valued at 500 UAH, incurs a penalty of 2,000 UAH (a fine of 500 UAH (100%) for the first product + 750 UAH (150%) for the second + 750 UAH (150%) for the third).

What else Ukrainians should know

As a reminder, in July 2025, mobilized individual entrepreneurs and contract servicemen were exempted from paying taxes. This includes personal income tax (PIT), the single social contribution, military levy, and single tax. Debts incurred during the period of service will not be charged.

We also reported that some entrepreneurs may face imprisonment in July. Criminal liability for individual entrepreneurs arises in cases of falsification of official documents and conducting financial operations for money laundering.

In August 2025, new fines for individual entrepreneurs in Ukraine will come into effect for violations of cash register usage rules. Fines may be imposed for various violations, such as improper accounting practices, non-compliance with document management requirements, and others. Responsibility for violations will be maximal, so all individual entrepreneurs must comply with all legal requirements.