Card Acquiring for Sole Proprietors: How to Set Up Card Payments and Keep Records

To accept card payments, an individual entrepreneur (FOP) chooses a payment acceptance method, enters into an agreement with an acquirer—a provider of payment acceptance services—designates a business account for settlements, and configures accounting. Acquiring enables payments through a bank terminal, the seller’s smartphone, or an online payment page. If transactions require fiscalization—registration through a registrar of settlement transactions (RRO) or a software registrar of settlement transactions (PRRO)—ensure the cash register is operational and issue the buyer a fiscal receipt.

First, determine when your store is required to provide cashless payment options: in Ukraine, this depends on the merchant category and the territory where it operates. For first-group single-tax payers and certain retail formats, the deadline is three months after martial law ends or is canceled. Next, compare the full cost of service, set up your chosen payment method, and make a test payment and refund. In daily accounting, reconcile the full sales amount, the bank fee, and the actual funds received.

What acquiring does and how a payment is processed

Under Article 1 of the Law of Ukraine “On Payment Services” No. 1591-IX, acquiring is a payment service for accepting payment instruments that results in a transfer of funds to the payee and/or a cash withdrawal. In a store, it is used primarily to accept payment for goods. An acquirer may be a payment service provider licensed to provide this service.

The issuing bank issues the buyer’s card and services transactions made with it. The acquirer services the seller’s payment acceptance. A typical purchase proceeds as follows:

1. The cashier prepares the purchase and sends the amount to the terminal or enters it manually.
2. The buyer uses a card or phone to pay.
3. The banks process the request, after which the seller receives the transaction result.
4. The cashier confirms that the payment succeeded, completes the sale, and issues the required settlement document.
5. The acquirer transfers the funds to the seller under the terms of the agreement.

Payment confirmation and crediting funds to the account may happen at different times. Part 36 of Article 38 of Law No. 1591-IX provides that settlements between acquirers and merchants for these transactions in Ukraine are made exclusively in hryvnias, in accordance with the procedure established by the agreement. Before signing, read the terms on the time for funds to arrive, fee deductions, and refund processing.

How to distinguish acquiring, an IBAN transfer, and a payment link

IBAN is an international bank account number. If a buyer independently transfers funds from their account to the seller’s business account using bank details, without card acquiring, the seller does not process that transfer through an RRO or PRRO: such a payment is not a settlement transaction under Article 2 of Law No. 265/95-VR. The accountant must confirm the transfer method based on the payment service terms and the bank statement. The mere presence of an IBAN in a payment form is not enough to apply this procedure to a card payment.

A QR code is a two-dimensional code read by a smartphone camera. It may contain a link for card payment or account details for a transfer. For accounting and fiscalization, the actual payment method matters. Ask the service provider to explain it in the agreement and show how the transaction will appear on the statement.

Agree with the bank on the timeframes for accepting payments and crediting funds so you can inform buyers accurately. Law No. 1591-IX, in particular, defines an instant credit transfer as a transfer of funds executed immediately, around the clock. The timeframe depends on the particular payment service and its terms.

Who must provide cashless payment options

Part 28 of Article 38 of Law No. 1591-IX requires merchants to provide the option of cashless payments, including through electronic payment instruments, payment applications, and/or payment devices. The deadlines are set by Resolution of the Cabinet of Ministers of Ukraine No. 894 of 29 July 2022. It also covers distance sales of goods and services.

Find your category in the table and the date from which you must provide cashless payment options.

For the last category, apply the deadline established by subparagraph 4 of paragraph 1 of Resolution No. 894. There is no general requirement for all these merchants to install terminals from 1 January 2026.

How to apply the territorial exception

Paragraph 2 of Resolution No. 894 provides that the requirements of paragraph 1 do not apply to merchants operating “in the territories of territorial communities located in the area of military (combat) operations or under temporary occupation, encirclement (blockade), the list of which is approved by an order of the Ministry for Reintegration of the Temporarily Occupied Territories.” The exception also applies for three months after military (combat) operations end in such territories and/or they are deoccupied or released from encirclement (blockade).

If you plan to apply this exception, ask the accountant to match the store address to the relevant territory in the official list and determine the dates of its status. The accountant must calculate how long the exception applies to the store. Keep the supporting document and calculation: a general assessment of the situation in the region is not enough for this purpose.

What payment terms to provide to buyers

If the store accepts electronic payment instruments from payment systems, Part 28 of Article 38 requires the ability to pay using instruments from at least three payment systems. One must be a multi-issuer system—with several institutions issuing payment instruments—and established by a resident of Ukraine. Ask the acquirer to confirm which systems its proposed solution supports.

Under Part 29 of this article, a merchant may not restrict a buyer’s choice of an electronic payment instrument from the payment systems specified in Part 28, charge an additional fee for payment by electronic instrument, application, or device, or set different prices for the same product depending on whether payment is made in cash or cashlessly. Cashiers must accept supported payment instruments from these systems without a “card fee.” The law permits merchants to encourage buyers to use a particular electronic payment instrument, provided these prohibitions are observed. The owner accounts for acquiring costs when planning store prices and expenses.

How to choose a POS terminal, smartphone, or online acquiring

A POS terminal is a device for accepting card payments; POS stands for Point of Sale. SoftPOS is a software payment terminal that lets sellers accept contactless payments on a compatible smartphone through a banking application. It uses NFC, which stands for Near Field Communication, a technology for wireless data exchange over short distances. NFC is used in both some terminals and smartphones.

Before choosing, describe how the store operates to the bank: how many registers operate at once, whether you offer delivery, accept orders online, and how often buyers return goods. Compare the solutions using these criteria:

Check smartphone compatibility for the specific banking product. For example, PrivatBank’s «Термінал» (“Terminal”) application requires an iPhone XS or later running iOS 16.4 or later, or an Android smartphone running version 8.0 or later with an NFC module. Before setting up another service, check its device requirements.

How to compare fees and agreement terms

Compare offers using the same expected card sales amount. Account for other charges in addition to the transaction percentage. Ask the bank for written terms and record the following for each offer:

• Transaction fee: the rate, the amount used to calculate it, and any differences for particular transactions.
• Recurring charges: fees for the terminal, servicing, business account, and additional services.
• Settlement terms: timeframes, rules for weekends, whether the fee is deducted before payout or charged separately.
• Refund procedure: who processes it, how to make a partial refund, whether the initial fee is refunded, and whether there is a separate charge.
• Support terms: how to report a malfunction, replace equipment, and get help with disputed transactions.
• Ending the arrangement: notice periods, equipment return, and final settlements.

For the store budget, add up the fee on projected sales, recurring bank charges, required software options, and equipment and connectivity costs. Check the current terms for the specific product on the bank’s website, for example PrivatBank’s acquiring terms, and in the agreement offered to you.

How to set up acquiring and accept the first payment

1. The owner identifies the seller and account. Agree with the bank which FOP or legal entity will accept payment and which business account will receive the funds. If several entrepreneurs work at the register, configure the correct payee for each one.
2. The owner signs an agreement with the bank. Provide the requested registration details and agree on the terms. Save the support contacts and find out where to view transactions.
3. The owner confirms compatibility with the cash register software provider. Specify the bank, exact terminal model, software version, and connection method. Confirm the protocol—the rules for exchanging data between the terminal and register.
4. The bank configures the selected payment acceptance method. For a standalone terminal, the bank configures the device and merchant profile—the seller’s payment profile. For smartphone payments, the owner installs the banking application and completes the bank’s setup procedure. For online acquiring, the owner agrees with the bank on a payment page or website payment integration.
5. A specialist connects payments to accounting. For a standalone terminal, the specialist installs the required drivers—software for operating equipment. For a smartphone, the specialist configures interaction between the accounting and banking applications if their integration is selected. For online payments, the specialist checks with the person responsible for the website how the store receives the payment result and identifies the corresponding order. For each method, the accountant verifies that the seller and account are correct in the records.
6. The accountant configures fiscalization if it is required. Before the first sale, the accountant checks cash register and cashier registration, the product list, tax settings, and the method for issuing receipts.
7. The cashier makes a test payment and refund. Perform them in the mode agreed with the bank. Process an actual purchase with the required settlement documents.

After setup, check the result: the terminal amount matches the purchase, the bank confirms the transaction, the software records one payment for the correct seller, and the buyer receives the required receipt. When the contractual settlement date arrives, the accountant must find the credit and explain the difference between the sale amount and the funds received.

Do not send banking account passwords, one-time confirmation codes, private keys, or secret integration keys—access credentials and data used for exchange between programs—in open chats or include them in screenshots sent to support. The owner enters secret data in the designated settings and grants employees access according to their duties. For a transaction support request, prepare its time, amount, identifier—the unique transaction number—and a description of the error without personal or secret data.

When a fiscal receipt is required

A bank terminal slip confirms a payment transaction. A fiscal receipt documents the sale of goods or services through an RRO or PRRO. If the seller is required to issue a fiscal receipt, printing a bank slip does not satisfy this obligation.

Under paragraphs 1 and 2 of Article 3 of Ukrainian Law No. 265/95-VR on the use of RROs, a business conducting the relevant settlement transactions must process them for the full purchase amount and provide a settlement document in the prescribed form. This also covers goods or services ordered or paid for online. If a card payment requires fiscalization, the cashier or configured cash register system creates a fiscal receipt during the settlement transaction.

Waiting for the acquirer to credit revenue to the seller’s account is not a reason to delay receipt creation. Under paragraph 2 of Article 3, the seller must provide the buyer with a settlement document for the full transaction amount upon receipt of the goods or services. The document may be paper and/or electronic. For delivery, the owner decides in advance who will hand over the paper document or how the buyer will receive the electronic one, for example, at the phone number or email address the buyer provided.

If you sell fuel wholesale or retail, observe the prohibition on using a PRRO under paragraph 1 of Article 3 of this Law: the owner must provide an RRO permitted for these transactions.

Before launching a new payment method, the accountant must determine whether it is a settlement transaction under Article 2 of this Law and whether a specific exception applies:

• Under paragraph 296.10 of the Tax Code of Ukraine, first-group single-tax payers do not use RROs or PRROs. Subparagraph 1 of paragraph 291.4 defines this group as FOPs with no hired employees who exclusively sell goods at retail from trading places at markets and/or provide household services to the public. Their income during a calendar year must not exceed 167 minimum wages established by law on 1 January of the tax year. Before applying this exemption, the owner must check their tax status and whether their actual activity meets the first-group requirements. For other groups, single-tax payer status alone does not establish an exemption.
• Paragraph 14 of Article 9 concerns settlements for services made exclusively through remote banking systems and/or money transfer services. This condition cannot automatically be extended to sales of goods.
• For kiosks, stalls, and peddlers, the accountant checks the exception in paragraph 10 of Article 9: newspapers, magazines and other publications, postcards, envelopes, and postage stamps must together make up more than 50% of total turnover. The merchant must not sell excisable goods, technically complex household goods subject to warranty repair, medicines, or medical devices. The accountant calculates the share of precisely this list of products before the owner applies the exemption.
• For sales of water, milk, kvass, vegetable oil, and live fish from tank trucks, tanks, barrels, and cans, the accountant checks the exception in paragraph 11 of Article 9. This paragraph also covers sales of meals and non-alcoholic drinks in dining halls and buffets of general education and vocational education institutions during the learning process.
• If goods are received at a warehouse, storage location, or another location without cash settlements, the accountant separately checks the conditions in paragraph 12 of Article 9 and the actual payment method under Article 2. The label “warehouse” alone does not determine the procedure for using an RRO or PRRO.

• Article 10 provides for the use of settlement books and transaction record books for certain forms and conditions of business. Permitted cases and limits are established by Resolution of the Cabinet of Ministers of Ukraine No. 1336 of 23 August 2000. It does not apply to retail sellers of excisable goods. For example, item 1 of the list permits this procedure for individual single-tax payers engaged in retail trade in villages and selyshcha (the Ukrainian administrative category of settlements), provided that no excisable goods are sold at the retail location, the FOP does not conduct distance sales either, and the local council has not made RRO or PRRO use mandatory.

  The annual limit under this item per sales location is 167 minimum wages established on 1 January of the relevant year. For other cases, the accountant checks the applicable list item and corresponding limit under paragraph 2 of the Resolution. Before using this procedure, the owner ensures the books are duly registered and assigns responsibility for maintaining them. Under paragraph 6 of Article 3 of Law No. 265/95-VR, used transaction record books and settlement books must be kept for three years after they are closed.

  The accountant also determines how reports must be submitted: if paragraph 7 of Article 3 does not provide for transmission of the relevant information through electronic channels, reports must be submitted to the supervisory authority no later than the 15th day of the month following the reporting month. The owner appoints someone responsible for keeping the books, while the accountant monitors reporting and keeps proof of receipt.

  A settlement book contains receipts for recording settlements, and a transaction record book contains records of them.

Deferral of the obligation to provide cashless payments under Resolution No. 894 does not by itself exempt a seller from fiscalization. The obligation to use an RRO after installing a terminal must be determined under the rules applicable to the seller and its transactions.

Ask the accountant to prepare a list for cashiers of the store’s payment methods: terminal, smartphone, online acquiring, and direct transfer. For each, it must specify how to document the sale and which document the buyer receives. Cashiers will use this list when processing payments.

How to record FOP income and bank fees

For a regular sale of its own goods, an FOP on the single tax records the full amount paid by the buyer, subject to the rules in Article 292 of the Tax Code of Ukraine. The fee withheld by the acquirer does not reduce the income from that sale. Record the fee separately so you can see why the buyer’s payment differs from the amount credited to the account.

Illustrative example for a single-tax FOP that is not a value-added tax (VAT) payer. The buyer paid UAH 1,000. Assume the agreement provides for a 1.5% fee, which the bank withholds before settlement. The fee is UAH 1,000 × 1.5% = UAH 15; UAH 1,000 − UAH 15 = UAH 985 is credited to the business account. Income from this sale is UAH 1,000. The 1.5% rate is used only for this calculation; the actual terms are determined by your agreement with the acquirer.

Paragraph 292.6 defines the date monetary income is received as the date the funds are credited to the taxpayer. If the acquirer credits revenue to the FOP’s current account, the accountant uses the date of that credit and reconciles it with the full amount of payments in the acquirer’s report. Keep both dates—the buyer’s payment and the bank settlement—especially for sales at the end of a reporting period.

For a VAT payer, the accountant must account, among other things, for the exclusion of VAT amounts from income under subparagraph 1 of paragraph 292.11. The accountant configures the tax parameters of the sale in accordance with the seller’s status and the transaction. The method of accepting payment does not determine the VAT rate on a product.

Document refunds. Subparagraph 5 of paragraph 292.11 provides that relevant amounts are not included in income if the refund is connected to the return of goods, termination of an agreement, or a letter-request for a refund. Give the accountant the documents for the return of goods, confirmation that funds were transferred to the buyer, and separate details of the bank fee.

How to reconcile sales and settlements each day

Assign an employee to reconcile cash register sales with successful acquiring transactions at the end of each shift. The accountant separately reconciles bank credits according to the agreement’s timeframes. If the bank pays out later, the accountant keeps the relevant amount on a list of expected credits and records the reason and expected timeframe.

1. The employee responsible for the shift matches sales to payments. For each purchase, they find the successful transaction by amount, time, and identifier. Canceled and refunded payments are marked separately.
2. The accountant matches payments to bank payouts. They determine which transactions the bank included in each credit. A single payout may cover several purchases.
3. The accountant checks the fee against the agreement. They verify the amount withheld or charged separately. Every difference between payments and settlement must be explained.
4. The employee responsible for the shift checks fiscal receipts. For sales subject to fiscalization, they find receipts for the correct amounts. The payment and receipt must relate to the same purchase. If settlement transactions took place during the day, the cashier creates a fiscal reporting receipt each day through the RRO or PRRO—a document summarizing the day’s settlements. Paragraph 9 of Article 3 of Law No. 265/95-VR requires this; an exception applies to vending machines for goods or services. The responsible employee verifies that the reporting receipt was created.
5. Each person responsible records any discrepancies found. The list must include the transaction, amount, reason, responsible employee, and next action: wait for the contractual settlement, correct the records, or contact the bank.

For every payment, keep the link between the order or sale, payment, fiscal document if required, and bank settlement. When importing a statement again, check whether the payment has already been recorded so that a second payment for the same purchase is not created.

Under paragraph 7 of Article 3 of Law No. 265/95-VR, the seller must also ensure electronic transmission of RRO or PRRO data to the supervisory authority. For a standard in-store RRO, this means electronic copies of settlement documents and fiscal reporting receipts; for a PRRO, it also includes electronic fiscal reports and other information needed to account for its operation. The person responsible for the cash register checks the transmission status: creating a receipt or daily report alone does not confirm that the fiscal server received the data. If transmission has not completed, the employee identifies the cause and monitors its completion; for a PRRO operating offline, they must follow the time limits described below.

Paragraph 10 of Article 3 requires the creation and retention of a control tape—a sequential copy of settlement documents. For a hardware RRO, except vending machines for goods or services, the retention period is three years. The owner appoints an employee responsible for checking that it is retained and accessible. For a PRRO, documents created offline remain in the software until delivery to the fiscal server is confirmed.

What to do if the payment status is unknown or funds have not arrived

If the terminal reports an error or the cash register receives no response, the cashier first checks the status of the original transaction. Retrying before its outcome is known may cause a double charge. Prepare the following procedure for employees:

• The bank declined the transaction. The cashier leaves the sale unpaid. Once the status is clear, they offer the buyer another attempt or another available payment method.
• The buyer shows a debit, but the seller cannot see the result. The cashier checks the transaction through the terminal, acquirer’s account, or bank support. A screenshot from the buyer alone is not enough to complete reconciliation.
• The terminal confirmed payment, but the software did not record it. The administrator finds the confirmed transaction and restores it in the records without charging the buyer again.
• The payment succeeded, but the contractual settlement deadline has passed. The accountant contacts the acquirer with the transaction date, amount, and identifier, and provides details of the expected payout.
• Payment was received, but the buyer did not receive a fiscal receipt. The person responsible for the cash register checks whether the document was created and its registration status. If the receipt is already registered, the cashier provides it to the buyer. If there is no receipt, the responsible employee involves the accountant and technical support to determine how to document the already-paid transaction. If the PRRO is malfunctioning, settlement transactions must be stopped according to the procedure described below. Do not charge the buyer again or create a second receipt before the first receipt’s status is known.

How to respond to a PRRO malfunction or lost connection

If the PRRO fails, the person responsible for the cash register stops settlement transactions until the fault is resolved, in accordance with Article 5 of Law No. 265/95-VR. Under paragraph 16 of Article 3 of this Law, on the day the malfunction is detected, the responsible employee must notify the supervisory authority, the PRRO manufacturer, and/or a service center, if there is one, using electronic communications and the prescribed form.

Offline mode is available for operating without a connection to the fiscal server: settlements are documented without that connection using fiscal numbers obtained in advance. The usual limits are 36 consecutive hours and 168 hours per month. Paragraph 13 of Section II of the Law permits these limits to be exceeded during martial law, a state of emergency, or force majeure circumstances.

1. Before an outage, the person responsible for the cash register checks PRRO readiness. They check that offline mode is supported and configured and that a range of fiscal numbers has been received from the supervisory authority. Settlement transactions may not be conducted through a PRRO offline without such a range.
2. While operating offline, the cashier issues documents that indicate this mode. Monitor the duration of offline work against legal and software limits.
3. After the connection is restored, the responsible employee sends the documents to the fiscal server within one hour. They must also report the time and date when offline settlements began and ended.
4. Documents must be transmitted before the electronic fiscal report and fiscal reporting receipt for the day they were created are sent. Follow this sequence.
5. The responsible employee checks delivery confirmation. The documents must remain in the PRRO until confirmation is received.

Separately, ask the bank whether card payments can be accepted during an outage: PRRO offline operation does not provide this capability by itself.

How to respond to a hardware RRO malfunction

Article 5 of Law No. 265/95-VR sets a different procedure for a hardware RRO. While the RRO is malfunctioning or being repaired, the cashier processes settlements using registered transaction record and settlement books or a properly registered reserve RRO. This procedure also applies during a temporary power outage lasting no more than seven working days. The owner determines in advance which procedure is available for the store. If, when registering the RRO, the owner stated that settlements would stop in the event of a malfunction or power outage and did not register these books, the cashier stops settlement transactions until a reserve RRO is properly connected or power is restored.

If a hardware RRO malfunctions or its control seals are damaged, the responsible employee notifies the service center on the working day the problem is detected and the supervisory authority at the seller’s tax registration location within two working days after that day. Under paragraph 16 of Article 3, notifications are submitted in writing or through electronic communications in any form. The responsible employee keeps proof of the notifications and checks that the main or reserve RRO is ready before resuming settlements.

Under paragraph 2 of Article 14 of this Law, the service center must restore the RRO’s operation within seven working days. If warranty repair is not provided, paragraph 4 of that article requires the center to put into operation, no later than the seventh working day from the date it accepted the RRO for repair, a reserve RRO duly registered to the seller. The owner records the date the device was sent for repair and monitors these deadlines.

How to refund a card payment

The cashier finds the original sale and its linked payment, records the return of goods in the accounts, and processes the bank refund according to the acquirer’s procedure. If the transaction requires fiscalization, the cashier also issues a settlement document. Keep the link between the returned goods and the bank transaction so the store can confirm both actions.

1. The cashier checks the goods, quantity, original payment, and any refunds already made.
2. The cashier determines the full or partial refund amount without exceeding the remaining unrefunded amount of the original payment.
3. The cashier processes the refund through the terminal or the acquirer’s account and receives the result.
4. The cashier prepares the required accounting and fiscal documents and gives the buyer confirmation.
5. During the next reconciliation, the accountant checks that the refund appears at the bank and determines from the agreement whether the original fee is refunded.

Tell the buyer the refund timeframe applicable to the payment procedure. If the buyer follows up, first find the status of the refund already processed to avoid transferring the funds twice. Include the identifiers for the original payment and refund transaction in a support request.

How to configure acquiring and payment accounting in Torgsoft

To automatically send the purchase amount to the terminal and record the bank’s response, the owner activates the paid «Інтеграція з банківським терміналом» (“Bank Terminal Integration”) option. It works with Start, Ultra, and Terminal licenses from version 9.3.6; it is paid for annually for each computer or device. The owner checks current commercial terms on the additional options page. Complete these steps before connecting:

1. The owner agrees with the bank and specialist on the terminal model and the data exchange protocol between the terminal and register.
2. To accept smartphone payments, the owner provides the Torgsoft mobile app, this integration, and the separately paid «Мобільний додаток Торгсофт» (“Torgsoft Mobile App”) option for each mobile device. The current Mobile App 3.0 requires Torgsoft 2026.0.5 or later, Android 7.0 or later, or iOS 13 or later. The banking application may have higher system and device requirements, so the specialist checks compatibility for both applications.
3. The owner confirms smartphone NFC and banking application compatibility with the bank and specialist. This workflow supports PrivatBank’s «Термінал» (“Terminal”) and monobank’s tapXPhone on Android and iOS, and Oschadbank’s OschadPAY on Android; it is not available in the Windows desktop program.
4. The specialist checks the required connection method against the software version. Version 2026.0.5 supports «QR-каса (Монобанк)» (“QR Cash Register (Monobank)”) with the QR Pay Mono protocol, Raiffeisen Bank’s Saturn1000 through PosApi, and response timeout settings for JSON WebSocket. Protocols define how the register and payment device exchange data.

To create fiscal receipts using Torgsoft’s built-in PRRO, the owner activates the separate paid «Програмний РРО» (“Software RRO”) option, paid annually for each device where fiscalization takes place. It is compatible with Start, Ultra, and Terminal licenses and is available from version 2020.0.15. View purchase terms on the options page. Prepare the PRRO before the first sale:

1. The accountant ensures registration of the business unit—the store or other location to which the PRRO is linked—the PRRO itself, and cashiers.
2. The specialist configures the qualified electronic signature—the electronic signature used to sign fiscal documents—and adds the tax details. Before operations begin, the specialist checks that the program can read the signing key.
3. For keys issued after 1 September 2026, the specialist ensures that Torgsoft 2026.0.5 or later and current cryptographic libraries—components for working with an electronic signature—are in place. The update procedure is set out in the support requirements for the “Kupyna” standard.
4. For a smartphone, the specialist configures the PRRO separately: one PRRO cannot be used simultaneously in the desktop and mobile applications.
5. The person responsible for the cash register monitors software limits on offline operation. In Torgsoft, one offline session—continuous operation without a connection to the fiscal server—is limited to 36 hours, up to 168 hours in total per month. Once the limit is reached, the program requires the connection to be restored.

To import statements from Privat24, monobank, and UKRSIBBANK, the owner activates the separate paid «Банківські виписки» (“Bank Statements”) option, paid annually. It is available from Torgsoft version 9.2.6; before setup, the specialist checks whether the installed version supports the required bank and account type. In some versions, it is purchased for each workstation; for a local network, one option covers the network; for a terminal license, one covers the server.

Check the terms for your configuration on the options page. An accounting center in Torgsoft is a store or warehouse: Start supports one such store or warehouse, while Ultra and Terminal support several in one database. For each, the specialist checks the seller, account, and cash register. Complete the setup and initial reconciliation in sequence:

1. The owner arranges acquiring, provides the necessary paid options, and obtains integration keys for the mobile workflow.
2. The specialist connects the terminal to Torgsoft. For mobile payments, the specialist also connects the app to the store database through the application server—a Torgsoft component that provides this access. For use outside the store, the server must be on, connected to the internet, and available at a static IP address—a permanent network address. The specialist configures access to the server’s network port, enables mobile access and required modes for the employee, connects the app to the working database, and configures interaction with the banking application. Before a test payment, the cashier checks that products are visible and that a sale can be processed in the store database. The connection procedure is provided in the mobile app instructions.
3. If payment data must appear on the fiscal receipt, the specialist and bank arrange for the terminal to return that data.
4. Before working with the electronic signature, the specialist checks that the program can read the key.
5. The cashier makes the test payment and refund agreed with the bank. They check the amount, payee, bank response, record in the software, and required fiscal receipt.
6. The specialist configures accounts and access for statement imports.
7. The accountant checks the «Враховувати еквайринг під час створення оплати» (“Account for acquiring when creating a payment”) setting against the account configuration and agreement. This setting determines whether a financial document for the bank fee is created when the payment is imported.
8. Before importing, the accountant finds transactions already recorded in the software. For these, the accountant uses the «Позначити як передану» (“Mark as transferred”) action to avoid creating a duplicate payment.
9. After funds arrive and the statement is imported, the accountant reconciles sales, fees, and bank settlements.

What liability to consider when issuing receipts

If the seller is required to use an RRO or PRRO, failing to record a transaction, recording it for less than the full amount, or failing to issue the required settlement document may result in penalties under paragraph 1 of Article 17 of Law No. 265/95-VR. The penalty is 100% of the sale amount for a first violation and 150% for each subsequent violation. These penalties apply to the violations of settlement procedures specified by law; the absence of a bank terminal alone is not grounds to automatically apply them to every FOP.

Paragraph 14 of Section II of this Law provides a territorial exemption from liability for violations committed from 1 October 2023 in the sale of goods or provision of services:

• in temporarily occupied territories, until the date the occupation ends;
• in territories of active hostilities, until the date hostilities end;
• in territories where hostilities are possible, until the date the possibility of hostilities ends.

The exemption does not cover violations of settlement procedures for the sale of excisable goods—goods subject to excise tax. To apply it, the accountant must match the location and date of the violation with the territory status and corresponding dates in the official list, and determine the type of transaction. The conditions for this exemption differ from the territorial exception to cashless payment requirements under Resolution No. 894, so each requires a separate conclusion.

What to determine before contacting the bank

• Determine the payment acceptance method and its requirements under the Law of Ukraine “On Payment Services” of 30 June 2021 No. 1591-IX: Article 1 defines acquiring and payment transactions; Parts 28–29 of Article 38 set requirements for cashless settlements and payment systems and prohibit extra charges; Part 36 sets the procedure for settlements between an acquirer and merchant. Ask the bank to include the relevant terms in its offer and agreement.
• Determine the deadline for providing cashless payment options at the store under paragraph 1 of Resolution of the Cabinet of Ministers of Ukraine No. 894 of 29 July 2022, “On Establishing Deadlines by Which Merchants Must Ensure the Possibility of Cashless Settlements (Including Using Electronic Payment Instruments, Payment Applications, or Payment Devices) for Goods Sold (Services Provided)”. If applying the territorial exception under paragraph 2, keep the supporting basis and deadline calculation.

• Ask the accountant to determine receipt issuance procedures under Articles 2–3 and the exceptions in Articles 9–10 of the Law of Ukraine “On the Use of Registrars of Settlement Transactions in Trade, Public Catering, and Services” of 6 July 1995 No. 265/95-VR. The owner asks the person responsible for the cash register to prepare procedures for stopping settlements during a malfunction, reporting the malfunction, offline operation, document transmission, and restoring operations under paragraph 16 of Article 3, Article 5, and paragraph 13 of Section II.

  The owner monitors the deadlines for restoring the hardware RRO and putting a reserve RRO into operation under paragraphs 2 and 4 of Article 14. The accountant determines liability and any applicable territorial exemption under paragraph 1 of Article 17 and paragraph 14 of Section II.

• Agree with the accountant on the amount and date for recording income under paragraphs 292.1 and 292.6 of the Tax Code of Ukraine of 2 December 2010 No. 2755-VI, as well as the treatment of VAT amounts and refunds under subparagraphs 1 and 5 of paragraph 292.11. To apply the first-group exemption from RRO and PRRO use, check paragraph 296.10 and whether the activity meets the conditions in subparagraph 1 of paragraph 291.4. Decide who will keep the acquirer reports, statements, and refund documents.
• Resolution of the Cabinet of Ministers of Ukraine No. 1336 of 23 August 2000, “On Ensuring Implementation of Article 10 of the Law of Ukraine ‘On the Use of Registrars of Settlement Transactions in Trade, Public Catering, and Services’”: paragraphs 1, 2, and 2-1 of the Resolution and item 1 of its approved list.

Start by determining when your store must provide cashless payments: record the merchant category and business address, and, if you may apply the territorial exception, obtain the basis and deadline calculation from the accountant. Then give the bank the store’s requirements, obtain written terms, and agree on compatible equipment. Before the first sale, assign employees to handle receipts, payment reconciliation, and refunds.