National Cashback in a Store: How to Prepare the Till, Software-Based Cash Register and Fiscal Receipts

For a purchase to qualify for the “National Cashback” program, the store must participate in the program, sell a product registered in it, and correctly process the card payment and fiscal receipt. The owner needs to check the details of the retail outlet, the cash register (РРО) or software-based cash register (ПРРО), the bank terminal, and product barcodes. The customer must also meet the participation requirements and pay with a card linked to an account whose transactions they have allowed to be analyzed for the program.

Complete the practical check with a real purchase: match the product and its barcode against the program list, process the payment, issue a fiscal receipt, and verify it with the State Tax Service of Ukraine (ДПС). Also prepare a process for product returns and for accepting payments made with accumulated cashback: spending these funds comes with its own restrictions on eligible products and payment methods.

Check the seller’s, retail outlet’s, and till’s participation

For stores operating in Ukraine, participation requirements are set out in Resolution No. 559 of the Cabinet of Ministers of Ukraine, dated 29 April 2026. The experimental project runs from 1 May 2026 for the duration of martial law in Ukraine, but no later than 30 April 2028. At the same time, paragraph 17 of the Procedure approved by the resolution provides that cashback accruals will end on 1 March 2028.

Under paragraph 11 of the Procedure, the seller must be a business entity registered in Ukraine, meet the participant requirements, submit information about payment transactions, and show the digital barcode value for a Ukrainian product on the fiscal receipt. Sellers using the simplified tax system cannot participate in the program. Having cash register equipment alone does not qualify a seller to join.

Paragraph 3 of Procedure No. 559 provides for sellers who joined under the previous procedure to be added to the seller list automatically. Even so, the owner should verify the actual details for tills and retail outlets, especially after a store relocation or equipment replacement.

1. Check that the seller is on the program list. To join, an individual entrepreneur or the head of a legal entity submits an application through the Diia Portal and signs it with an electronic signature, as provided in paragraph 12 of the Procedure.
2. Check the sales addresses. The application must include the registered, actual addresses where the business operates. The store address should match its registration and cash register records.
3. Match each till to its terminal. The Procedure requires combinations of the fiscal number of the cash register or software-based cash register with the MerchantID and TerminalID—the merchant and bank terminal identifiers—to be provided. If necessary, confirm the terminal details with the bank that processes card payments.
4. Submit changes through Diia if any details have changed. Paragraph 14 of the Procedure requires this. In practice, it makes sense to include this check in the process for opening a new till or replacing a terminal.

Under paragraph 20 of the Procedure, the State Tax Service submits to the program receipts created starting the day after the seller is added to the list and up to the date the seller is removed. Therefore, do not tell customers that a purchase made on the day a new seller joins will necessarily qualify.

Match the product, registered barcode, and till record

The program covers products that meet the definition of a Ukrainian product in subparagraph 15 of paragraph 4 of the Procedure and are included in the relevant list. The manufacturer’s participation, production in Ukraine, and registration of the specific product all matter. A barcode starting with 482 does not, by itself, confirm cashback eligibility. The Procedure also allows other specified codes subject to the relevant conditions, so selecting products based only on their first three digits is incorrect.

To check a specific product, scan its barcode in the Diia app: paragraph 23 of the Procedure provides for displaying whether the product is included in the list. If the product is not found, ask the supplier or manufacturer to check its registration before marking it on the shelf as part of the program.

Recommended steps for preparing your product database:

• Take an actual product from the shelf and scan its 13-digit European Article Number (EAN-13) barcode.
• Match every digit against the code in the program list and the code that appears on the fiscal receipt. An internal stock keeping number or a barcode generated by the store does not replace the product’s registered code.
• Check the product name, packaging size, quantity, and price. Pay particular attention to products with similar names, different weights, or multiple barcodes in one product record.
• Repeat the check after a package or barcode changes. Do not automatically assume that registration of one code applies to another.
• Check a discounted sale: the receipt must show the correct quantity, actual price, and total transaction amount.

Excise goods are generally excluded from the program’s definition of Ukrainian-made products. Subparagraph 15 of paragraph 4 provides an exception for specified alcoholic beverages made without added alcohol: grape and fruit-and-berry wines, and honey-based beverages. This exception does not remove the other participation requirements. Temporary cashback accruals on fuel ended on 31 May 2026.

Prepare the fiscal receipt and card payment details

The main requirements for processing a transaction and issuing a receipt are set out in paragraphs 1, 2, and 7 of Article 3 of Law of Ukraine No. 265/95-VR. The seller processes the full amount through a properly registered cash register, gives the customer a settlement document in paper and/or electronic form, and ensures that the data required by law is sent to the State Tax Service.

The receipt format and content are set out in the Regulation approved by Order No. 13 of the Ministry of Finance of Ukraine, dated 21 January 2016. To prepare a till for the program, check the following groups of details, while also carrying out a general check of the receipt.

A connected terminal exchanges commands, messages, or data with the till over a wired or wireless connection. A combined terminal operates with the cash register in the same device or application and also exchanges commands, messages, or data with it. These definitions are in paragraph 2 of Section I of the Regulation. Apply the requirement for lines 12–17 in light of how the equipment interacts. It does not impose a universal requirement on every seller to buy a specific paid integration.

For an internal check, compare the terminal slip with the fiscal receipt: the amount, transaction type, and available identifiers should match the actual payment. The terminal slip confirms the payment, and the customer must also receive a proper fiscal receipt.

Distinguish cashback accrual from spending accumulated funds

When a customer pays for a purchase to earn cashback

Under paragraphs 4 and 15 of the Procedure, the customer must be a Ukrainian citizen aged 18 or over, join the program through an authorized bank, designate accounts for transaction analysis, and give the required permissions and consents. To receive the payout, the customer opens a special account and selects it in the Diia app. Products must be purchased for personal needs that are not directly related to business activity or the duties of an employee.

At the till, the customer pays with a card linked to an account connected to the program. Cashless payment by itself does not confirm that all conditions are met: an ordinary transfer to the seller’s account or a card linked to an account that is not connected to the program is not grounds for promising cashback.

Under paragraph 17 of the Procedure, the rates are 5% or 15%, depending on the product category. The Ministry of Economy, Environment and Agriculture of Ukraine approves the categories and updates them; changes to accruals take effect on the first day of the month following publication of an updated list. Use the rate for the relevant category on shelf labels and in customer explanations instead of applying one rate to the entire range.

When a customer spends cashback already credited to their account

From 1 August 2026, paragraph 16 of the Procedure allows customers to pay from a special account for specified Ukrainian products: food, medicines, medical devices, and books from Ukrainian publishers. The conditions in the appendix concerning the seller’s business activity categories—Merchant Category Codes (MCC)—also apply. Under paragraph 23, the seller must check whether the products being purchased are included in the Ukrainian products list.

A product’s eligibility for cashback accrual does not mean that it can be paid for with accumulated cashback. To spend the funds, both the permitted product range and the bank’s restrictions must be taken into account. Having the relevant store business activity category code alone is not enough to accept this payment for any product. Under paragraph 16 of the Procedure, the bank processes these payments within Ukraine when the seller’s permitted business activity category code is used together with the acquiring bank’s country code “Ukraine.” If the funds are found to have been used for an unauthorized purpose, the authorized bank or seller must reimburse the relevant amount to the Ministry of Economy, Environment and Agriculture of Ukraine through the settlement bank within five bank operating days of identifying the violation, stating the reasons for the refund.

In practice, it makes sense to separate products eligible for this payment from the rest of the basket before processing the transaction. This helps the cashier calculate the amount to charge to the special account correctly. Excise goods cannot be paid for with these funds, and cash withdrawals from the special account are also prohibited. The funds may be used only through the last day of the month in which martial law ends or is cancelled, but no later than 30 April 2028.

How to configure barcodes and card payments in Torgsoft software-based cash register

In the desktop version of Torgsoft for Windows, activate the additional “Software-based cash register” function for the required number of workstations. According to the official guide to adding a software-based cash register, select the registered business unit and the relevant cash register in the program. Then go to “Налаштування” → “Параметри” → “Чек” (Settings → Parameters → Receipt), set the fiscal receipt type, require printing for every sale, and select the software-based cash register for the workstation.

The receipt printing guide calls for restarting the program after configuration. In “Товарознавство” → “Вид товару” (Product Management → Product Type), check that products for fiscal sales belong to a branch marked “Фіскальний” (Fiscal): the official guide identifies this as a condition for processing a product through a fiscal cash register. For actual sales, make sure test mode is off: receipts created in test mode are not fiscal receipts.

In the cash register settings, the “Відображати штрих-код товару” (Show product barcode) option includes the “Для всіх товарів” (For all products) setting. Select it to check digital codes on receipts. At the same time, the official guide expressly states that the barcode was already sent to the tax authority for the software-based cash register; this setting controls whether it is displayed on the receipt. Before checking a sale, match the code in the product record against the packaging and the program list; check the actual fiscal document to confirm the code sent.

For card payment details, the guide provides the “Передавати оплату банківським терміналом” (Transmit bank terminal payment) setting. If an additional integration is connected, the terminal should return payment details to the till; the servicing bank can configure this if needed. Without integration, manual entry is supported: also enable “Запитувати параметри оплати банківським терміналом” (Request bank terminal payment details), process the payment, select cashless payment, and enter the actual details shown on the terminal slip. Check the payment method: the guide distinguishes “Картка” (Card) for terminal transactions from “Переказ з поточного рахунку” (Transfer from a current account) for other cashless transactions. Select the value that matches the payment made.

Make a test purchase and verify the receipt with the State Tax Service

It is recommended to check each distinct till and terminal combination, and repeat the check after changing their settings. Use a real purchase with an actual payment.

1. Select a registered product. Match the barcode on the packaging against the program list and the product database.
2. Check the price and quantity. If the store offers discounts, include a discounted purchase in the check.
3. Process the card payment and fiscalize the sale. Compare the terminal transaction amount with the receipt amount.
4. Give the customer the receipt. Printing a paper copy or providing it electronically must give the customer access to a proper settlement document.
5. Open the document in the State Tax Service system. Use the receipt’s QR code or the receipt verification service. Match the seller, address, cash register number, date, time, products, barcodes, amounts, and payment details.
6. Save the internal check results. Record the receipt number, till, terminal, and any discrepancies so the employee responsible can check that they have been corrected.

If the software-based cash register created an offline receipt, check that the document was sent to the State Tax Service once the connection is restored. Until it is sent, keep the electronic control tape in accordance with paragraph 10 of Article 3 of Law No. 265/95-VR. Under paragraph 16 of that Article, within one hour of restoring the connection, the State Tax Service must be notified by electronic communication in the prescribed form of the date and time when transactions without a connection began and ended. Check that your software-based cash register sends this notification. A paper copy of the receipt does not confirm that it reached the State Tax Service.

Process returns with the correct products and sales details

When a product and the money are actually returned, the seller creates a fiscal cash receipt for disbursing funds. Its details are set out in Section III of Regulation No. 13. Paragraph 20 of Procedure No. 559 also provides for electronic copies of refund receipts to be sent to the program’s information system, while paragraph 21 provides for the data received from the State Tax Service and banks to be analyzed when calculating cashback.

Recommended steps for the cashier:

1. Find the original sale and identify exactly which products, quantities, and actual prices the customer is returning.
2. Process the return for the corresponding items. For a partial return, make sure the document covers only the returned product.
3. Keep the return correctly linked to the original sale in the cash register system; if the applicable procedure or software requires the original receipt’s fiscal number, enter that number.
4. Refund the money with the correct payout form and payment details, and give the customer a disbursement receipt.
5. Check that the disbursement receipt reached the State Tax Service and that its amount matches the actual refund.

Explain to the customer that return details are processed as part of the program, so the final cashback calculation should reflect actual purchases and returns. The store should not promise a specific adjustment amount or date. If the purchase was paid for from a special account, paragraph 16 of the Procedure allows the payment to be returned to that account under payment system rules.

Check the electronic data and the printed return receipt separately. The absence of the original sale number on the paper copy does not, by itself, prove that all requirements for the specific transaction have been met: check the applicable procedure, mandatory details, and data sent.

What to check if the customer cannot see their cashback

The seller can confirm that the purchase was processed and the fiscal receipt was sent. The seller does not determine when government cashback is credited: paragraphs 17 and 21–22 of the Procedure provide for data processing, generation of the recipient list, and bank transfers. The cashier should therefore give customers verified information about the transaction and avoid promising a specific payout date.

Official sources and Torgsoft documentation

• Resolution No. 559 of the Cabinet of Ministers of Ukraine, dated 29 April 2026, “On stimulating the development of production of Ukrainian goods and services”: paragraph 1 of the resolution; paragraphs 3–4, 11–17, and 20–23 and the appendix to the approved Procedure for implementing the experimental project “National Cashback” to stimulate the development of Ukrainian goods and services by providing state monetary compensation to buyers of Ukrainian-made goods and services as part of the All-Ukrainian Economic Platform “Made in Ukraine.”
• Order No. 13 of the Ministry of Finance of Ukraine, dated 21 January 2016, “On approving the Regulation on the form and content of settlement documents/electronic settlement documents, the procedure for submitting reports related to the use of books for recording settlement transactions (settlement books), and Form No. ZVR-1 Report on the use of books for recording settlement transactions (settlement books)”: paragraphs 2–3 of Section I, paragraphs 1–7 of Section II, and Section III of the Regulation on the form and content of settlement documents/electronic settlement documents.
• Law of Ukraine No. 265/95-VR, dated 6 July 1995, “On the use of cash registers in trade, public catering, and services”: Article 2 and paragraphs 1–2, 7, 10, and 16 of Article 3.
• Official Torgsoft guides: “Adding a software-based cash register in Torgsoft”, “Configuring receipt printing”, “Integration with a fiscal cash register”.