Cashless Payments for Self-Employed Persons from 2026: Who Will Be Affected by the New Requirement

In Ukraine, from 2026, the mandatory requirement for accepting cashless payments will be expanded for entrepreneurs. Previously, this applied only to private entrepreneurs (FOPs) in cities, but from 2025 — in all settlements. Starting from 2026, the obligation to install POS terminals or other cashless payment methods applies to all FOPs, even those in the 1st tax group and sellers of their own products. The two-year transition period ends, and everyone who sells goods or provides services to the public must offer the ability to pay by card or electronically.

Who Is Subject to the New Requirements

Resolution No.894 from 2026 requires acceptance of cashless payments from:

• FOPs in the first single tax group (up to 1.167 million UAH income, without hired employees) — market vendors, kiosks, craftsmen, minor services;
• Traders and entrepreneurs engaged in street, traveling, retail trade, fairs, seasonal or beach trade;
• Sellers of self-grown or self-produced products (farmers, pensioners with harvests, sellers of honey and homemade cheese);
• Entrepreneurs using vending machines (coffee, snack, ticket, parking machines) — payment must be via a terminal/QR code integrated into the device.
  The requirement covers not only stationary, but also remote sales with courier delivery. If the consumer pays on the spot, the FOP is obliged to enable card payment.

Exceptions: Who Is Exempt

• Entrepreneurs operating in temporarily occupied territories and combat zones (per the Ministry of Reintegration list) — until de-occupation or cancellation of status;
• Businesses registered in settlements officially recognized as combat zones.
  During inspections, documents or certificates confirming the business location in such zones must be provided.

Types of Cashless Payments

A classic POS terminal installation is not obligatory. The following can be used:

• POS terminal (standard bank terminal, rented or purchased);
• Mobile acquiring (connecting a card reader to a smartphone/tablet);
• QR code for payment via banking application;
• Banking and payment applications generating payment links or QR codes;
• Online payment link in a messenger — for remote sales.
  The main requirement is that the buyer must be able to pay for goods or services by card or electronic means.

Penalties for Non-Compliance

For failing to provide cashless payment options:

• Fine for violation of consumer rights — 8,500 UAH (Art. 23 of the Law “On Consumer Protection”);
• Fine for non-compliance with cashless payment requirements — from 1,700 to 17,000 UAH (Art. 163-15 of the Code of Ukraine on Administrative Offenses);
• Fine for violation of trading rules — 17 to 170 UAH (Art. 155 of the Code of Administrative Offenses);
• The maximum total penalty for repeated offenses can reach up to 25,670 UAH.
  Supervisory authorities may impose fines regardless of whether the FOP refused service to the client — simple failure to comply is sufficient.

Prohibitions and Obligations

• It is forbidden to force the buyer to pay only in cash or only by card;
• It is forbidden to charge an extra fee for card payment — all costs are borne by the entrepreneur;
• The price of goods or services must be the same for all payment methods;
• Bonuses or promotions may be used to encourage cashless payments.

Purpose

• Combating the shadow economy, reducing money laundering;
• Increasing fiscal revenue — all transactions pass through banks;
• Transparency for consumers: electronic receipts, statements, protection of rights in case of disputes;
• Alignment with global digitization trends.

Practical Advice for FOPs

1. Choose the optimal method for your business (terminal, QR, mobile acquiring).
2. Compare bank fees and select the best offer.
3. Ensure your location is not on the exemption list.
4. Prepare the sales point: access to the Internet, power supply.
5. Train employees/relatives on terminal use.
6. Inform clients about the possibility of paying cashlessly.
7. Automatically keep track of transactions via account statements.

Conclusions

For FOPs in the first tax group, mobile traders, and sellers of agricultural/domestic products, from 2026 — the requirement to accept card or electronic payments becomes mandatory. Preparation, investment in equipment, and mastering new services will be required, but this brings new benefits — transparency, safeguarding interests, appeal to modern consumers. Ignoring the requirement means risk of fines up to 25,000 UAH and administrative actions.

Author – Yuliya Popadyn, tax and customs law attorney, WINNER Law Firm.
If you have any questions or issues related to choosing the optimal cashless payment method for your business, interpretation of Resolution No.894 requirements, protection against unfounded fines by controlling authorities, contesting decisions on administrative sanctions, entering into acquiring agreements with banks on favorable terms, keeping tax records of cashless transactions, consulting on the application of different payment systems — contact a team of professionals in the field of tax and customs law.