eCheck, mandatory terminals and new rules: a complete guide for an entrepreneur for 2026

Every entrepreneur knows this frustration: a customer wants to return a product, but the paper receipt is lost. Or even worse — the receipts needed for accounting are lost.

This familiar problem will soon become a thing of the past, as Ukrainian retail is undergoing a large-scale digital transformation. New technologies and legislative requirements are changing the rules of the game for everyone — from small shops to large retail chains.

In this article, we will break down the key changes businesses will face: what eCheck is, why POS terminals are becoming mandatory for every Sole Proprietorship, and how to comply with the new rules while avoiding fines and improving operational efficiency.

1. What is eCheck and why it is needed

eCheck is an electronic fiscal receipt that a customer receives in their banking app after paying by card. This innovation is designed to simplify life for both consumers and businesses by offering a modern alternative to paper receipts.

The main benefits of the service can be divided into three key areas:

1. For customers, it is a convenient digital proof of purchase that cannot be lost or damaged. It is always available on a smartphone, which significantly simplifies returns, exchanges, and warranty services.

2. For businesses, implementing electronic receipts reduces operating costs related to cash register paper rolls and printer maintenance. It is also a step toward reducing paper bureaucracy.

3. For the state, the service provides more transparent data on settlement transactions, contributing to the de-shadowing of the economy without directly increasing control over entrepreneurs.

2. How eCheck will work: key facts

To avoid misunderstandings, it is important to understand the basic principles of how the new service works. Here are the key points:

• It is voluntary. The service is not mandatory. The customer decides in which format to receive the receipt: paper, electronic, or both at the same time.

• Launch in 2026. The service is scheduled to be introduced in 2026 and will be implemented in stages. At the first stage, it will operate as an experimental pilot project involving selected large retail chains and banks.

• Does not replace ECR / software ECR. It is important to emphasize that eCheck does not отменate or change the current legal requirements for the use of electronic cash registers (ECR / software ECR). It is only a modern digital tool for accessing fiscal receipt information, which, as before, must be registered with the tax authorities.

Although eCheck is a digital innovation, it relies on the existing payment infrastructure, where the POS terminal plays a key role and whose requirements are also being significantly tightened.

3. POS terminals become mandatory for everyone

Alongside digital innovations such as eCheck, the state is strengthening requirements for business hardware infrastructure. The key change is the mandatory installation of POS terminals for cashless payments.

Remember these deadlines:

• From January 1, 2025, the requirement applies to entrepreneurs operating in settlements with a population of fewer than 5,000 people.

• From January 1, 2026, installing a POS terminal becomes mandatory for all Sole Proprietorships, regardless of income level or place of business.

This requirement applies even to those working in villages, markets, street kiosks, or mobile trade. Non-compliance results in significant fines: from UAH 1,700 to 3,400 for the first violation, and from UAH 8,500 to 17,000 for each subsequent violation within a year.

An exception applies to Group 1 Sole Proprietorships, for whom the requirement to use POS terminals does not apply during the entire period of martial law and for three months after its cancellation or termination. During this time, such entrepreneurs may legally operate without payment terminals, without additional financial or operational burden, reflecting real business conditions.

4. Risks of a “standalone” terminal: errors, stress, and fraud

Simply installing a terminal is not enough. If it operates autonomously, meaning it is not integrated with your accounting software, several serious risks arise.

The main problems with this approach include:

• The cashier must manually enter the purchase amount into the terminal, which creates a high risk of errors.

• This process slows down customer service and increases staff stress, especially during peak hours.

• Lack of automation creates opportunities for fraud by dishonest employees.

5. The solution: how terminal integration with accounting software protects your business

The most effective way to avoid the issues described above is integrating the POS terminal with your accounting system. The main function of such integration is automatic transfer of the correct purchase amount from the accounting software directly to the terminal.

This seemingly simple solution provides comprehensive protection and optimization of business processes:

✔️ Eliminates errors and human factor. The amount is always correct.

✔️ Automatically records sales in the accounting system. All transactions are instantly reflected in reports.

✔️ Protects against staff fraud. Cash manipulation becomes impossible.

✔️ Speeds up customer service. The payment process becomes faster and more convenient.

Thus, to not only meet the legal requirement to have a terminal but also ensure that every receipt complies with fiscal standards for displaying bank transactions, businesses need a comprehensive solution. This task is addressed by combining the Torgsoft option “Bank terminal integration” and “Software ECR”, which ensures full automation and legal compliance.

6. Final step: mandatory fiscal receipt details

Even with the most advanced digital tools, correct fiscal receipt formatting remains a key requirement. An error in even one mandatory detail may result in the receipt being deemed invalid and, consequently, a fine of 100% of the sale amount for the first violation and 150% for each subsequent one.

Make sure your receipts contain the following key information:

• Name and address of the business unit (must match the data submitted in Form 20-OPP).

• Tax details:

• For legal entities: Tax number (EDRPOU code).

• For Sole Proprietorships: Tax number (RNOKPP / TIN).

• For VAT payers (additionally): VAT identification number.

• Name of goods/services, as well as their quantity and price.

• Payment method (cash, cashless) and total amount payable.

• Fiscal number of the ECR / software ECR and its factory number.

• QR code for quick receipt authenticity verification.

• For integrated (or combined) payment terminals, terminal details (acquirer identifier, terminal ID, card data, etc.) must be indicated, which is automatically ensured by integrated software.

In summary, 2026 will bring significant changes to Ukrainian retail. The eCheck service will offer convenience of the digital era to customers and businesses, POS terminals will become a universal standard, and their proper integration with accounting software will turn from an option into a necessity for accurate, secure, and legally compliant operations. These changes are not just new rules, but a step toward a more transparent and efficient market.

Is your business ready for the digital future of trade and new transparency standards?