RRO/PRRO Inspections and Fines for Businesses

In 2024–2025, the use of RRO/PRRO became mandatory for most entrepreneurs. This was accompanied by stricter tax inspections, increased fines, and more efficient violation detection — thanks to analytical tools of the STS, automatic data exchange, and complaints submitted through the Diia app.

Who conducts inspections and under what rules?

The supervising authority is the State Tax Service of Ukraine (STS), operating under:

• Law No. 265/95-VR “On the Use of Cash Registers in Trade, Catering and Services”;
• The Tax Code of Ukraine;
• NBU Regulation No. 148 from 29.12.2017 on cash operations;
• Ministry of Finance Order No. 727 from 20.08.2015 (inspection reports);
• Order No. 317 from 23.06.2020 (PRRO registration and use);
• Order No. 13 from 21.01.2016 (settlement documents and books);
• Order No. 547 from 14.06.2016 (RRO registration rules);
• STS Order No. 244 from 25.02.2021 (inspection act and methodology).

Types of inspections:
– Desk (chamber) audits;
– Documentary (planned/unplanned; on-site/remote);
– Actual (unannounced, violations are caught on-site).

Data sources used to select businesses for audits:
– PRRO data (receipts);
– Tax reporting;
– Complaints via Diia or e-Cabinet;
– Anonymous tips;
– Cross-checks (banks, suppliers, buyers).

What do inspectors check?

• Registered RRO/PRRO — is Form 1-PRRO filed? Is there a fiscal number? Is a KORO log used?
• Fiscalization of all transactions — are receipts issued? Is STS server connected? Are receipts stored?
• Z-report generation — must be done daily, even with no sales.
• Receipt contents — item name, amount, payment method, VAT, QR code.
• Cash accounting — does actual cash match RRO records?
• Revenue validation — matched with bank data and tax returns.

Common violations:

• Sales without fiscal receipts;
• Operating without registered PRRO;
• No Z-report generated;
• Unaccounted or excess cash in the register;
• Incorrect item description;
• No backup of receipts.

Fines:

• No RRO / no receipt — 100% of sale amount (first violation), 150% — repeat;
• Cash over the legal limit — UAH 1,700;
• Receipt errors — 100%/150% of sale value;
• Missing excise barcode — +UAH 5,100;
• No POS terminal — UAH 1,700–17,000;
• Incorrect shift closure — UAH 510;
• Expired RRO — 100%/150% of revenue;
• Cash handling violations — from UAH 1 to 100%.

❗ STS may suspend PRRO operations, revoke registration, or seize equipment.

How to avoid problems:

• Fiscalize every payment;
• Generate daily Z-reports;
• Register PRRO via the STS e-Cabinet;
• Make sure receipt data matches goods;
• Keep backup copies for at least 3 years.

Conclusion:

Using RRO/PRRO is not a formality — it’s a foundation of transparent business. Inspections are digital and violations are easy to track. If your business is compliant — audits are a formality. If not — now is the time to fix it before it’s too late.