Software cash registers (PRRO) for an online store: when a receipt is required and when it isn’t (2026)

A PRRO is a software cash register (programnyi reiestrator rozrakhunkovykh operatsii) — a “cash register in your phone or in the cloud”. For an online store the question isn’t “do I need a PRRO at all” but “for which payment methods”. The answer depends on how and where the buyer pays.

In short: when a receipt is required and when it isn’t

Payment method	Does the seller need a PRRO	Basis
By card on the site via a payment service (acquiring, Apple Pay, Google Pay)	Yes, a fiscal receipt for the buyer	Art. 3 of Law No. 265/95-VR; individual tax consultation of the State Tax Service of 29.04.2026 No. 2467/ІПК/99-00-07-03-01
Bank transfer to an IBAN account	No — it’s a banking operation	Art. 9(2) of Law No. 265/95-VR; the same consultation
Cash on delivery via a postal operator	No — the receipt is issued by the operator who collects the payment	State Tax Service clarification of 05.09.2023
Cash to the store’s own courier	Yes — the courier issues the receipt at payment	State Tax Service clarification of 05.09.2023
Sole proprietor (FOP), group 1	Doesn’t use cash registers, but group 1 isn’t suitable for online trade anyway	Tax Code of Ukraine

Card payment on the site

The most common scenario. The buyer pays for the order by card through monobank, LiqPay, WayForPay or NovaPay. In an individual consultation of 29.04.2026 the Tax Service confirmed that such payment systems are remote acquiring, so the seller must process the payment through a cash register (RRO/PRRO) and issue a fiscal receipt. A bank payment confirmation does not replace the receipt.

The receipt can be sent electronically — to the buyer’s email or phone. Paper and electronic forms are equivalent.

Payment to an IBAN

If the buyer transfers money to your current account using IBAN details through a bank, it’s a banking operation, and a cash register is not used. What matters is that the transfer goes through a bank with a banking licence, not through a non-bank payment institution.

Be careful with “transfer to a card”: if the buyer gets a card number instead of full account details, experts consider it a risky scheme.

Cash on delivery

According to the Tax Service, when the goods are delivered by a postal operator who collects cash on delivery in its own name, the fiscal receipt is issued by the operator. If your own courier delivers and takes cash, the courier issues the receipt, and the money is then deposited into the store’s cash register.

How a PRRO works in an online store on TRUNLY

You register a PRRO with Checkbox or Vchasno.Kasa and paste the keys into the store settings. From then on everything happens automatically: the buyer pays for the order, the store creates a fiscal receipt and sends it to the buyer’s email. Shifts and refunds are also handled through the integration.

What to do right now

1. Decide which payment methods your site will offer.
2. If you accept cards, register a PRRO (Checkbox or Vchasno.Kasa) and a cashier.
3. Connect the PRRO to the store so receipts are sent automatically.
4. Describe payment methods on the “Shipping and payment” page.

Choosing a sole proprietor group is covered in “Which FOP group an online store needs”, and acquiring in “Accepting payments on your website”.

Sources: Law of Ukraine “On the Use of Cash Registers in Trade, Catering and Services” No. 265/95-VR (Art. 3, Art. 9); State Tax Service clarification on issuing fiscal receipts for online trade (tax.gov.ua, 05.09.2023); individual tax consultation No. 2467/ІПК/99-00-07-03-01 of 29.04.2026. This article is for reference, as of October 2026; check your situation with an accountant.