Fiscal Receipt from a Software RRO: Required Details and In-Store Checks

A store in Ukraine required to use a software registrar of settlement transactions (software RRO) must process the full amount of each sale and provide the customer with a fiscal receipt in the prescribed format. The receipt may be issued on paper or electronically. To check your till settings against Ukrainian law, compare the registered seller and store details, item lines, taxes, actual payment method and fiscal details on the document.

Not every field in the prescribed format is required for every sale: some depend on the seller’s tax status, the goods, whether a payment terminal is connected, or whether the software RRO is operating offline. A practical check should cover a receipt from an actual sale, the payment methods used in the store, cash rounding, electronic receipt delivery and a separate cash disbursement receipt when money is refunded.

Which receipt format applies to retail sales

The format and required details are set out in the Regulation on the Form and Content of Settlement Documents/Electronic Settlement Documents, approved by Order No. 13 of the Ministry of Finance of Ukraine dated 21 January 2016 and registered as No. 220/28350. For sales of goods and services, use the fiscal cash receipt for goods (services), Form No. FKCH-1. To pay money to a customer, including when a product is returned, use the fiscal cash disbursement receipt, Form No. FKCH-2.

The requirements apply to both software and hardware registrars of settlement transactions (RROs), but their technical fields differ. A software RRO does not have the factory number of a hardware RRO, and the number of an individual receipt must not be replaced with the till number.

Under Section I, paragraph 3 of the Regulation, if even one detail required for the relevant transaction is missing, or the document is used for the wrong purpose, it will not be accepted as a settlement document. However, the placement of labels and data shown in the prescribed formats is recommended. When checking a receipt, assess whether the information is complete and correct, and whether it is legible.

Full list of details for a Form FKCH-1 sales receipt

The numbers in the table match the rows in the format set out in Section II of Regulation No. 13. They help you find the relevant requirement in the legal act; the row numbers themselves do not need to be printed on the receipt.

Repeat item rows 6–11 for each distinct product name in the purchase. If the till uses prices that include VAT, show the item amount including VAT; otherwise, show it excluding VAT. Hardware RROs have a narrow exception under paragraph 5 of Order No. 13 concerning the display of taxes other than VAT: it applies to documents printed by RROs running versions of internal software included in the relevant state register before the Order took effect. This exception does not apply to software RROs.

How to prepare product names and codes

The name must identify the product sold

Under Section I of Regulation No. 13, an ordinary name describes consumer characteristics and uniquely identifies the product in the seller’s records. In practice, check whether you can match the purchase on the receipt to the product card and store records. If your range includes similar products, add the details needed to distinguish them, such as model, pack size, size or another relevant feature.

Illustrative example: a store sells the same-named cleaning product in 0.5 l and 1 l bottles. The names “Dishwashing liquid, 0.5 l” and “Dishwashing liquid, 1 l” make it easier to match the receipt to the specific item. The additional details you choose depend on your actual product range.

Who can use a simplified name

The right under Article 3, paragraph 2 of Law No. 265/95-VR applies to individual entrepreneurs (FOPs) who are both single tax payers and not registered VAT payers. The name must describe consumer characteristics and identify the relevant product or service group. Regulation No. 13 links the simplified name to State Classifier of Products and Services DK 016:2010.

Simplified names may not be used when selling:

• excisable goods;
• technically complex household goods subject to warranty repair;
• medicinal products and medical devices;
• jewellery and household items made of precious metals, precious stones, precious stones of organic origin and semi-precious stones.

Before changing product names, check your tax status and each product category. A short name in your accounting software may still be a full name if it meets the general definition. The setting that prints a short name does not itself grant the legal right to use a simplified name.

Which errors in a name are allowed

Section I, paragraph 3 of Regulation No. 13 allows errors or inaccuracies in a name that do not distort information about the settlement transaction. This rule may apply when the product remains identifiable and the required transaction details are intact. It does not automatically cover an incorrect price, quantity, amount or tax, or a missing mandatory code.

Practical recommendation: if you spot a typo, correct the product card for future sales and check whether the previous name still identifies the product actually sold. If the error changed the meaning of the item, assess the specific transaction with your accountant rather than relying only on the rule for inaccuracies in a name.

Product barcodes, UKT ZED and excise stamps serve different purposes

Row 8 does not impose a general requirement to print every product’s barcode. It is mandatory only in cases provided for by law; otherwise, the seller may choose to include it. A code on the packaging alone does not establish whether it must appear on the receipt for a particular product.

For excisable goods, Article 3, paragraph 11 of Law No. 265/95-VR requires programming the product name, UKT ZED goods subcategory code and price, and accounting for quantity. For retail sales of alcoholic beverages, it also requires the numeric value of the excise stamp barcode—its series and number. There is no need to invent a stamp number for a product that is lawfully exempt from marking.

Alcohol strength and bottle volume as separate details in row 10, as well as the customer’s passport details in row 28, are prescribed for duty-free shops in relevant sales of alcohol and tobacco products. An ordinary retail store should not collect customers’ passport details merely because these fields appear in the format.

When to use electronic excise stamp details

Read the electronic stamp field in Regulation No. 13 together with the timeline for introducing the relevant system. Law No. 4698-IX dated 3 December 2025 set 1 November 2026 as the start of full operation of the Electronic System for the Circulation of Alcoholic Beverages, Tobacco Products and Liquids Used in E-Cigarettes. Separate preparatory arrangements, including user registration, are provided for 12–31 October 2026 inclusive. Government acts were aligned with these dates by Resolution No. 1752 of the Cabinet of Ministers of Ukraine dated 26 December 2025.

Therefore, before 1 November 2026, do not require the electronic stamp field to be completed solely because it is mentioned in the receipt format. There is a transitional rule for alcoholic beverages, tobacco products and liquids used in e-cigarettes bearing paper excise stamps: if they were produced in Ukraine or imported into its customs territory before 1 November 2026, they may remain in circulation for no more than 18 months from that date. Their circulation is governed by the requirements for goods with paper stamps that applied before that date, without the electronic system requirements. Receipt settings should therefore reflect the actual type of stamp and the rules applicable to the specific batch.

How to check cash, card and split payments

The payment form describes how the customer pays: “ГОТІВКА” (CASH), “БЕЗГОТІВКОВА” (CASHLESS) or “ІНШЕ” (OTHER). The payment method specifies the instrument used. Under Section II, paragraphs 6–7 of Regulation No. 13, repeat row 18 for each payment form and row 19 for each payment method used with each form. However, do not print row 18 for the “ГОТІВКА” (CASH) form. Take this special condition into account when checking how the receipt looks.

Illustrative split-payment example: a purchase costs UAH 850; the customer pays UAH 300 in cash and UAH 550 by card. Check that the till recorded both parts to match the actual payment, that the card transaction is UAH 550 and that the total receipt amount is UAH 850: 300 + 550 = 850. Do not mark the whole purchase as a card payment just because part of the money went through the terminal.

When terminal details are required

Complete rows 12–17 under the conditions in Section II, paragraph 4: the customer pays with an electronic payment instrument through a terminal connected or integrated with the RRO/software RRO. The Regulation defines this connection in terms of an actual exchange of commands, messages or data packets. A terminal sitting next to the cashier’s computer does not by itself prove that such an exchange takes place.

In practice, check whether the till sends the amount to the terminal and receives the result and transaction details. If data exchange is set up, compare the fiscal receipt with the terminal document: the amount, payment terminal, transaction type and transaction identification code. Card details must be displayed in a format permitted by the security rules of the issuer or payment system.

A payment terminal receipt does not replace a fiscal receipt. It confirms the payment transaction, while Article 3 of Law No. 265/95-VR sets the requirement to provide a settlement document in the prescribed format for the full amount. If the terminal and till do not exchange data, the card payment must still be properly processed through the software RRO and a fiscal document given to the customer.

How to check rounding

Section II, paragraph 9 of Regulation No. 13 ties rounding of cash payments to the smallest denomination of banknote or coin set by the National Bank of Ukraine (NBU) as legal tender and to its rules for optimising coin circulation. If rounding applies, the receipt must show the result with the label “Заокруглення” (Rounding), followed by “До сплати” (Amount due) and the rounded amount.

The specific rules are set out in paragraphs 4, 4-1, 5 and 6 of Resolution No. 25 of the Board of the National Bank of Ukraine dated 15 March 2018, “On Optimising the Circulation of Small-Denomination Coins”. From 1 October 2025, the NBU stopped issuing additional 10-kopiyka coins. Ending additional issuance does not by itself withdraw coins from circulation, so the cashier must take into account whether coins are available for a particular transaction.

Under paragraph 4 of Resolution No. 25, when small-denomination coins are unavailable for an exact cash payment, round the total to the nearest 10 kopiykas: amounts ending in 1–4 kopiykas are rounded down, and those ending in 5–9 kopiykas are rounded up. From 1 October 2025, if 10-kopiyka coins are unavailable, paragraph 4-1 provides for rounding to a multiple of 50 kopiykas:

• 1–24 kopiykas: down to the nearest amount ending in 00 kopiykas;
• 25–49 kopiykas: up to 50 kopiykas;
• 51–74 kopiykas: down to 50 kopiykas;
• 75–99 kopiykas: up to the nearest amount ending in 00 kopiykas.

Amounts that already end in 00 or 50 kopiykas do not change under this algorithm. Round the total cash settlement amount, including when refunding a product. Refund receipts, cash disbursement statements and other refund documents must show the total amounts before and after rounding. Under Resolution No. 25, rounding is not a discount or surcharge. Do not round cashless payments.

Illustrative examples when 10-kopiyka coins are unavailable: a cash purchase totalling UAH 123.24 is rounded to UAH 123.00, a difference of −UAH 0.24; UAH 123.25 is rounded to UAH 123.50, a difference of +UAH 0.25; UAH 123.74 is rounded to UAH 123.50, a difference of −UAH 0.24; UAH 123.75 is rounded to UAH 124.00, a difference of +UAH 0.25. If the customer pays by card, these amounts are paid without such rounding.

Practical recommendation: compare your till software setting with the applicable NBU rules. A default value in the software is not a legal basis. Check the total cash amount and change; do not arbitrarily change individual product prices to arrive at a convenient total.

How to check the QR code and software RRO numbers

The QR code in row 29 must contain a search query for the SOD RRO. It includes the receipt date and time, fiscal number, transaction amount and fiscal number of the RRO or software RRO. Include a MAC value in the query only for receipts generated by a software RRO offline. The separate MAC in row 30 applies to a hardware RRO.

To check the receipt, scan the code from the paper receipt or screen and open the result in the DPS fiscal receipt search service. Compare the seller, store, items, amount, date and document number. The link should open the lookup for that specific receipt. A QR code linking only to the store’s home page does not serve this purpose.

• “ЧЕК №” (RECEIPT NO.) identifies an individual fiscal document. For a software RRO, the fiscal server generates the number using an algorithm set by the tax authority; in offline mode, use numbers from the allocated range.
• “ФН ПРРО” (software RRO fiscal number) identifies a registered software registrar.
• A local sale number in the accounting software helps find an internal document, but does not replace the fiscal receipt number.
• “ЗН” (factory number) is the factory number of a hardware RRO. Do not include it for a software RRO.

If the receipt was generated offline, check its operating mode mark and control number. Full details for the document may become available in the search after it has been sent to the fiscal server. If no result appears immediately after an offline sale, check the transmission status rather than processing the same purchase again.

Under Article 5 of Law No. 265/95-VR, offline operation requires an allocated range of fiscal numbers. The usual limits are 36 consecutive hours and 168 hours per calendar month, but paragraph 13 of the Final Provisions permits these limits to be exceeded during martial law, a state of emergency or force majeure. This condition does not remove the requirements for receipt details. Once connectivity is restored, copies of offline documents must be transmitted within one hour and before the corresponding daily fiscal reports are transmitted; keep the documents until delivery is confirmed.

How to provide an electronic receipt lawfully

Article 3, paragraph 2 of Law No. 265/95-VR permits paper and/or electronic receipts. For example, you may show the customer a QR code on the till display or a device running the software RRO that lets them read and identify the settlement document, and/or send the electronic document to a phone number or email address provided by the customer. This rule also covers goods ordered or paid for online.

In practice, set a primary delivery method for cashiers and a fallback for failed delivery. If using email, confirm the address with the customer and make sure the message was sent. If using an on-screen QR code, give the customer a chance to scan it. Turning off the printer does not by itself provide an electronic receipt.

How to check a Form FKCH-2 refund receipt

Refunds must be documented with a separate fiscal cash disbursement receipt under Section III of Regulation No. 13. When checking it, use its own row numbering, which differs from the sales receipt.

• Rows 1–5: seller, business unit, address and tax identifier according to payer status.
• Rows 6–11: quantity and unit price where applicable, UKT ZED code, product barcode, excise stamp details where required, special details for duty-free sales, name of the payout transaction or product, and the letter designation of the VAT rate to the right of the payout amount.
• Rows 12–17: card transaction details if using a terminal connected or integrated with the till.
• Rows 18–21: payout form, amount by form and currency; total disbursed with currency and the word “СУМА” (AMOUNT) or “УСЬОГО” (TOTAL); VAT and excise tax for relevant payers. Repeat row 18 for each payout form and tax rows for each tax group; groups with a zero tax amount may be omitted.
• Rows 22–24: fiscal number of the disbursement receipt, date and time to the second; passport details only for duty-free shops refunding relevant alcohol and tobacco products.
• Rows 25–31: search QR code; MAC for a hardware RRO; operating mode and offline control number for a software RRO; factory number for a hardware RRO only; fiscal till number; the words “ВИДАТКОВИЙ ЧЕК” (CASH DISBURSEMENT RECEIPT) and an image of the manufacturer’s name or logo.

Under Section III, paragraph 3 of Regulation No. 13, repeat rows 6–11 of the disbursement receipt according to the number of payout transaction types. If transactions of the same type do not repeat, their details may be printed on a single line. If the till uses prices that include VAT, show each payout amount with VAT; otherwise, show it without VAT.

Practical recommendation: for an actual refund, match the product and amount to the original sale, check the actual payout method and provide the customer with a disbursement receipt. For a cash refund, apply the rounding rules in NBU Resolution No. 25 and check the total amounts before and after rounding in the refund documents. If the money is returned through a terminal, check both the bank transaction result and the fiscal document. An internal refund document in inventory records does not confirm that a disbursement receipt has been registered.

Practical steps for checking a store till

This procedure helps you check settings during normal operations. Use the store’s existing documents and actual transactions.

1. Check the seller and store details. Compare the name, address, tax number and software RRO fiscal number with the registration records and Form No. 20-OPP notification. Pay particular attention after a change of address, entrepreneur or till.
2. Review product cards. Select items with different units of measure, pack sizes and tax groups. If you sell excisable goods, separately check UKT ZED and the applicable stamp details.
3. Open a receipt from an actual sale. Compare the names, quantities, prices, item amounts and total with the sales document. Check each tax rate used.
4. Check the payment methods actually used. Review cash, card and, if the store uses it, split payments. For cash, check the basis and result of rounding and the change. For an integrated terminal, check that the till received the transaction data.
5. Compare the receipt display with the fiscal data. Compare the paper or electronic receipt with the document in the DPS service. If a detail is in the fiscal data but cut off on paper, check the template and print width. If it is also missing from the registered document, check the data the till software sends for fiscalisation.
6. Scan the QR code. Make sure it scans from the actual receipt paper or screen and leads to the right document. For an offline receipt, check that it was subsequently transmitted.
7. Check electronic delivery and an actual refund. Open the delivered document; for an actual payout to a customer, check the Form FKCH-2 receipt.
8. Record any discrepancies. Save the document number, error description and required correction. After changing settings, check the relevant detail in the next actual transaction.

For staff training, use the test mode provided by the vendor. Do not create fictitious sales or refunds in fiscal mode to check the layout. A test document does not confirm the registration of a real sale.

Setting up fiscal receipts, QR codes and electronic delivery in Torgsoft

To use a software RRO in Torgsoft, activate the “Програмний РРО” (Software RRO) add-on for the required number of workstations, set up the cashier’s key and select the registered business unit. At the workstation, select the relevant software RRO and fiscal printing settings. The official instructions distinguish the list of taxes available for the software RRO from taxes actually assigned to products in the product type card.

Payment methods are configured in the “Програмний РРО” (Software RRO) form. Before use, check that the taxes and payment methods match your tax status and actual transactions. In the product type card, check the “Фіскальний” (Fiscal) setting; in receipt settings, check that the fiscal type is selected and mandatory printing is enabled for each sale that must be fiscalised. Torgsoft test receipts are non-fiscal; you can enable or disable test mode only when the shift is closed.

Do not change software RRO settings while it is operating offline.

The fiscal registrar settings include options to show the barcode for excisable goods or all goods, or to turn it off, as well as to use a short name. Apply these switches in line with the legal requirements for each product. The “Округлювати готівкову оплату (лише для України)” (Round cash payments for Ukraine only) setting offers “До 10 коп” (to 10 kopiykas) and “До 50 коп” (to 50 kopiykas), and changes the cash portion of the payment.

According to the instructions, it works with software RRO, Datecs through the Atlas driver, and Exellio without ArtSoft. When using ArtSoft, the registrar itself performs rounding, and this software setting does not affect it. Check the default “До 10 коп” (to 10 kopiykas) value and select the option that matches the conditions in NBU Resolution No. 25. Automatic retrieval of transaction data requires the “Інтеграція з банківським терміналом” (Bank terminal integration) add-on, a configured connection and information returned from the terminal to the till.

Enable “Передавати оплату банківським терміналом” (Transmit payment made via a bank terminal) in the fiscal registrar settings. If the add-on is not connected, the instructions provide for manually entering details from the terminal receipt using “Запитувати параметри оплати банківським терміналом” (Ask for bank terminal payment details). According to the printing instructions, standard templates include a QR code; for a different paper width, select the appropriate template.

Restart Torgsoft after changing settings for them to take effect. In the next actual transaction, check the amounts and legibility of every detail on the printed receipt.

To send a receipt to a customer, configure the message template and delivery service; for email, also configure the email template and mail settings. A message may contain a link to the receipt, and a copy is automatically attached to the email as a Portable Document Format (PDF) file. Torgsoft lets you skip printing a paper receipt when sending one electronically; for the sending errors described in the instructions, the program prints a paper copy. Since a delivery failure to the customer does not stop the receipt from being generated and sent to the DPS, the cashier must separately check how the customer received the document.

Penalties related to an incorrect receipt

Under Article 17, paragraph 1 of Law No. 265/95-VR, processing a payment for less than the full amount, failing to process it through a fiscal RRO/software RRO, or failing to issue the required settlement document carries financial penalties: 100% of the sale amount for the first violation and 150% for each subsequent violation. If a document is not accepted as a settlement document because a mandatory detail is missing, there is a risk of liability for failure to issue a valid document.

These percentages are not a universal fine for every inaccuracy in the text. Errors in a product name are subject to the separate rule in Section I, paragraph 3 of Regulation No. 13. For transactions involving excisable goods without the required programming of the product name, UKT ZED, price and quantity records, Article 17, paragraph 7 provides for a separate penalty of 300 non-taxable minimum incomes of citizens.

Paragraph 14 of the Final Provisions of Law No. 265/95-VR provides a territorial exemption from liability for specified violations when selling goods and providing services in temporarily occupied territories and territories of active or possible hostilities, until the statutory end dates for the relevant status. The exception does not cover violations of settlement procedures when selling excisable goods. To apply it, check the location and date of the transaction against the official list of territories cited in that paragraph.

The reduced penalties of 25% and 50% under paragraph 15 of the Final Provisions for specified FOPs had an application deadline of 31 July 2025. This relief does not apply to subsequent transactions. Set up the till and check mandatory receipt details before starting sales, and repeat the check after changes that affect receipt content.

Official sources and provisions to check

• Order No. 13 of the Ministry of Finance of Ukraine dated 21 January 2016, “On Approval of the Regulation on the Form and Content of Settlement Documents/Electronic Settlement Documents, the Procedure for Submitting Reports Related to the Use of Books of Accounting for Settlement Transactions (Settlement Books), and Form No. ZVR-1 Report on the Use of Books of Accounting for Settlement Transactions (Settlement Books)”, registered as No. 220/28350: paragraph 5 of the Order; Section I, paragraphs 2–6, Section II, paragraphs 1–9, and Section III, paragraphs 1–7 of the Regulation; Appendices 1–2.
• Law of Ukraine No. 265/95-VR dated 6 July 1995, “On the Use of Registrars of Settlement Transactions in Trade, Public Catering and Services”: Article 2; Article 3, paragraphs 1–2, 7, 10–11 and 16; Article 5; Article 17, paragraphs 1 and 7; paragraphs 13–15 of the Final Provisions.
• Resolution No. 25 of the Board of the National Bank of Ukraine dated 15 March 2018, “On Optimising the Circulation of Small-Denomination Coins”: paragraph 1—ending additional coin issuance; paragraphs 4 and 4-1—conditions and algorithms for rounding cash payments and refunds; paragraph 5—amounts before and after rounding in documents; paragraph 6—no rounding for cashless payments.
• Law of Ukraine No. 4698-IX dated 3 December 2025, “On Amendments to the Tax Code of Ukraine and Other Laws of Ukraine Regarding the Specifics of Bank Taxation on Corporate Income in 2026 and the Postponement of Deadlines for the Electronic System for the Circulation of Alcoholic Beverages, Tobacco Products and Liquids Used in E-Cigarettes”: Section II, paragraph 2, subparagraphs 2–3—timeline for introducing the electronic system and transitional rules for circulating goods with paper stamps.
• Resolution No. 1752 of the Cabinet of Ministers of Ukraine dated 26 December 2025, “On Amendments to Certain Acts of the Cabinet of Ministers of Ukraine Regarding the Postponement of Deadlines for the Electronic System for the Circulation of Alcoholic Beverages, Tobacco Products and Liquids Used in E-Cigarettes”: paragraph 2 of the Resolution and paragraph 2 of the approved amendments—stages of the system’s operation.
• DPS Electronic Cabinet: fiscal receipt search—check a document using its fiscal details.