From the beginning of 2025, new requirements for entrepreneurs to ensure the possibility of cashless payments will be introduced in Ukraine. In case of violation of these rules, fines may be imposed on traders, the size of which will depend on the number of recorded violations.
According to Government Resolution No. 894 of July 29, 2022, all merchants who work in settlements with a population of less than 5,000 people are required to provide the possibility of non-cash payments for goods or services. This includes using:
- electronic means of payment;
- payment applications;
- payment devices.
- FPOs — single tax payers of group I;
- merchants selling products through vending machines;
- those who are engaged in foreign trade;
- persons who sell their own grown or fattened products;
- entrepreneurs in the territories of hostilities, occupied territories or areas where hostilities ended three months ago.
- First violation: 1.7–3.4 thousand hryvnias.
- Repeated violation during the year: 8.5–17 thousand hryvnias.
The State Tax Service reminded that sanctions will be applied in accordance with Art. 163-15 of the Code of Ukraine on administrative offenses.
Such changes are designed to ensure the availability of cashless payments in remote settlements and contribute to the growth of financial inclusion.
