Registration of RRO and PRRO for online trade: step-by-step guide and new rules in 2025

Online trade has long been an important part of Ukrainian business, and for legal operation of an online store or provision of remote services, it is mandatory to register a cash register (RRO) or a software RRO (PRRO). Submission of applications using forms 1-RRO and 1-PRRO in 2025 is regulated by updated procedures and contains several specific nuances for internet traders.

Legal grounds and list of documents
Main regulations: Law of Ukraine No. 265/95-VR, updated Ministry of Finance orders No. 547 and No. 317. The registration procedure consists of three stages:

• Submission of notice using form 20-OPP (“taxable object” — physical or online point);
• Submission of an application using form 1-RRO (classic cash register) or 1-PRRO (software/virtual register);
• Awaiting confirmation from the State Tax Service and receiving a registration certificate.

How to properly fill out form 20-OPP for online trade

1. Column 3 “Type of Object”:
   Select “Internet trade object”, “Trade point”, “Online store”, “Order pickup point”—depending on actual activity.
2. Column 4 “Name”:
   Enter the commercial name under which the object will be registered in all tax registries (e.g., “webshop.ua”, “online order pickup warehouse”).

Filling out forms 1-RRO and 1-PRRO
Key principle:
The name of the business unit and the object identifier must fully match those indicated in the 20-OPP form.

Format and content of applications:

1. Section 1 “Action”:
   Select “Registration” for a new device.
2. Section 2 “Subject Data”:
   For sole proprietors—automatic filling of personal details, taxpayer ID; for legal entities—organization data and tax identifier.
3. Section 3 “Business Unit Data”:
   Enter the full name of the taxable object as in 20-OPP;
   Object identifier (cash register code) if any;
   Registration address—for an online store, the address of the warehouse, pickup point, or main office is allowed;
   The type of activity must necessarily include a remote trade feature (e.g., “online trading”, “distance sale of goods via website”).
4. KOATUU/KATOTTG code:
   Fill in according to the directory—only KATOTTG is allowed (often the address of the physical point or head office).
5. Line “type of software RRO”:
   For software solutions—select items relevant to online trading, servicing via website or mobile app.

Commercial name and info placement tips
Avoid generic names like “store”—specify the actual activity (“online store”, “online order pickup point”, “online store warehouse”);
Online stores can register a business unit at the location of the warehouse, head office or even the pickup point (physical address);
If the workplace is a mobile pickup point or delivery, this can also be indicated as a business unit;
Data must match the 20-OPP, otherwise registration will be denied.

Modern PRRO advantages for online business
A software RRO is an ideal solution for remote trading because:

• It is not tied to a specific address but must be registered at a legal address or relevant object;
• All fiscal information is stored in a cloud service and electronic receipts are issued without a physical device;
• Mobile points or temporary trade sites are allowed.

Common mistakes when filling out forms

• Discrepancies between the business unit name in 20-OPP and 1-RRO / 1-PRRO;
• The wrong type of object selected—such as “store” instead of “online store”;
• Lack of exact information about the object, warehouse, pickup point—violation of fiscal record rules;
• Incorrect address is listed for mobile trade or delivery points.

Filing applications via the Electronic Cabinet

• Forms are available in the “RRO/PRRO Registration” section of the State Tax Service Electronic Cabinet;
• Automatic filling of core data, manual entry for object-specific data;
• The possibility to save and sign applications with an electronic signature;
• You can track the processing status directly in the cabinet.

Conclusions
Filling out 1-RRO and 1-PRRO forms for online trade requires thorough preparation: careful selection of object type, accurate business unit naming, specifying the actual address, and verifying all fields with the 20-OPP data. These details are key for successful registration and lawful remote operation in 2025. Accurate application completion is a guarantee of avoiding fines and operation blocks.

Author — Yulia Popadyn, attorney of the tax and customs law practice at WINNER Law Firm.