Cashless payments for individual entrepreneurs: new requirements of the Cabinet of Ministers
19 November 08:44
On January 1, 2026, the next stage of the Cabinet of Ministers’ Resolution No. 894 will come into force in Ukraine, obliging some entrepreneurs to ensure that they can accept non-cash payments. This means that a number of individual entrepreneurs will have to install a POS terminal or alternative payment methods, from QR codes to mobile acquiring, for the first time. This is stated in the Resolution of the Cabinet of Ministers of 29.07.2022 No. 894, "Komersant Ukrainian" reports
For many entrepreneurs, this will become a new obligation. At the same time, significant fines are provided for ignoring the requirement, so companies and individual entrepreneurs should prepare in advance.
Who is obliged to install a POS terminal from January 1, 2026
The Resolution extends the requirement to new categories of merchants. Now they must provide the possibility of cashless payment:
- Individual entrepreneurs in the 1st group of the simplified taxation system
Even the smallest entrepreneurs – sellers at markets, kiosks, or home-made products – must provide customers with the option of paying by card or phone.
- Entrepreneurs using vending machines
Coffee machines, vending machines with water, snacks, tickets, etc.
- Sole proprietors with on-site or takeaway sales
Stalls, mobile outlets, seasonal fairs, street trading.
- Sellers of hand-grown or fattened products
Farmers, households, producers of seasonal products.
Important: it is not necessary to install a terminal. Alternative cashless payment instruments are also suitable:
- mobile acquiring;
- QR codes;
- online payments;
- bank applications.
The main requirement: the ability for the buyer to pay for the goods without cash.
Who is exempt from the new requirement
The Resolution does not apply to entrepreneurs operating
- in the temporarily occupied territories;
- in the areas of military operations.
Settlements are determined by the official list of the Ministry of Reintegration.
What fines will be imposed on sole proprietors without a terminal
Violation of the new rule can cost an entrepreneur tens of thousands of hryvnias.
- Penalty for non-compliance with cashless payments
Article 163-15 of the Code of Administrative Offenses
– from UAH 1,700 to UAH 17,000
- Fine for restricting consumer rights to cashless payments
Art. 23 of the Law “On Protection of Consumer Rights”
– UAH 8,500
- Violation of trade rules
Article 155 of the Code of Administrative Offenses
– from 17 to 170 UAH
Maximum fine for repeated violations within a year: up to UAH 25,670.
What should sole proprietors do now
Choose a cashless payment method (terminal, QR code, mobile acquiring).
Check with your bank or acquiring service for the terms and conditions.
Check whether your locality is on the list of those exempt from the requirement.
Prepare a point of sale, instructions for staff, and warnings for customers.
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