These changes are outlined in the Ministry of Finance Order No. 601 (22.11.2024) and are confirmed by the State Tax Service. Below is a breakdown of what’s changing, what’s being removed, and how businesses can prepare.
Key Changes to Fiscal Checks
Removed Details
- ID Card Number
- Cashier’s Signature
- Signature of the Electronic Payment Instrument Holder
Added Details
- Means of Payment
- Currency of Payment
- Buyer’s Passport Details (For alcohol and tobacco purchases in duty-free shops)
- Expanded QR Code Content (To verify the check in the PPO Accounting System)
- Message Authentication Code (MAC) for PPO
- Tobacco Product Weight (Cigarillos, loose tobacco, and sets), Quantity per Pack, plus Strength and Volume in liters (For alcoholic beverages sold in duty-free shops)
- Remaining Amount (The balance after payment)
Transition Period Until March 1, 2025
Businesses can continue using old fiscal check formats on both software-based RROs and cash registers (registered in the State Register of RROs) until March 1, 2025.
Important: After this date, all businesses must issue fiscal checks in the new format to remain compliant with Ukrainian law.
Implementation Challenges and Extension Request
EBA’s Position
The European Business Association (EBA) acknowledges the complexity of adapting to these new requirements. They point to several technical and operational hurdles that companies face, including:
- Reprogramming Cash Register Equipment across numerous retail locations
- Updating Software to align with the new standards
- Staff Training and Coordination with software vendors—often including foreign partners
- System Testing and Error Fixes before going live
Because of these significant changes, the EBA has asked the Ministry of Finance to extend the transition period by an additional six months. This extension would give companies more time to properly update their systems, train staff, and avoid potential fines for missing deadlines.
How to Prepare Your Business
-
Review Current Processes
Identify which cash registers and software systems need upgrading to accommodate new fiscal check details. -
Plan Your Budget
Allocate resources for software development, equipment reprogramming, and additional staff training. -
Coordinate With Vendors
Work closely with third-party developers, especially if using foreign software solutions, to ensure everyone understands the new requirements. -
Employee Training
Make sure your staff can handle new compliance workflows, including collecting passport details for certain sales and verifying expanded QR codes. -
Test Thoroughly
Before the final switch, run pilot tests in selected outlets to catch errors and fine-tune processes.
The Bottom Line
By March 1, 2025, all businesses in Ukraine must comply with updated fiscal check requirements. While the changes can streamline payment processes and improve tax oversight, adequate preparation is crucial. Stay informed, plan ahead, and consult with software providers and industry associations to navigate the transition smoothly. The EBA’s request for an additional six-month extension highlights the challenges businesses face—but until an official decision is made, plan to meet the March 1, 2025 deadline to avoid compliance risks.
