Mandatory attributes of a fiscal receipt: POS and Software POS requirements

Fiscal Receipt Details in 2026: Mandatory Requirements for RRO/PRRO Receipts

As of 2026, the details of a fiscal receipt are primarily determined by Law of Ukraine No. 265/95-VR "On the Use of Registrars of Settlement Operations in Trade, Catering, and Services" and Regulation No. 13, approved by the Order of the Ministry of Finance dated January 21, 2016, No. 13. The current version of Regulation No. 13 has been in effect since January 11, 2025, and the updated forms and content of settlement documents have been applied since March 1, 2025. As of March 9, 2026, Law No. 265 in the Verkhovna Rada database is displayed as effective in the version dated December 30, 2024, with the next scheduled event starting from November 1, 2026. (Law of Ukraine)

This article specifically concerns the fiscal cash receipt for goods (services) under Form No. FKCH-1, which is generated by an RRO (hardware registrar) or PRRO (software registrar) when conducting settlements for sold goods or provided services. If a receipt lacks even one mandatory detail required for your specific operation or is formatted incorrectly, such a document is not considered a valid settlement document. This may lead to financial sanctions: 100% of the sale amount for the first violation and 150% for each subsequent one. (dn.tax.gov.ua)

When Businesses Should Follow These Specific Details

If a business entity conducts settlement operations through an RRO or PRRO, it must provide the buyer with a settlement document of the established form and content in paper and/or electronic form. Therefore, for a shop, cafe, online store with settlement operations, service business, pick-up point, or any other business unit using an RRO/PRRO, Regulation No. 13 defines exactly what must be included in the receipt. (Law of Ukraine)

Which Details are Mandatory in a Fiscal Receipt

The current form of the fiscal cash receipt provides for 35 lines. Not every line is printed every time, but for each specific operation, all details relevant to your payment method, type of goods, and seller status are mandatory. Below is a practical table for convenient use in operations. (cv.tax.gov.ua)

(cv.tax.gov.ua)

It is crucial to understand repeated lines correctly. Product lines 6–11 are repeated as many times as there are different goods or services paid for in one receipt. Lines 12–17 are printed only for card payments via a connected or integrated payment terminal. Line 18 is repeated for the number of different payment forms; if the settlement is exclusively in cash, this line may be omitted. Line 25 ("Change") is not universally mandatory and is used only when change is actually returned during a cash payment. (dn.tax.gov.ua)

How to Correctly Specify the Name of a Product or Service

Regulation No. 13 defines the name of a product or service as a word, combination of words, or a word with a digital code that reflects the consumer characteristics of the product or service and uniquely identifies them in the business entity's workflow. Therefore, generic terms like "product," "accessory," "beverage," or "service" are insufficient. The name must allow for an understanding of what exactly the client purchased and what specific product will be identified during an audit. (Law of Ukraine)

For clothing, this could be the model name or type of garment; for electronics – the brand and model; for cosmetics – the name and type of product; for services – a specific service rather than a general category. For example, the name "Men's Sneakers Nike Air Max 90 Black size 42" is significantly safer than just "sneakers," and "iPhone 13 screen replacement" is clearer than "phone repair." Such wording protects both the seller and the buyer by allowing the sale to be uniquely matched with the inventory database, primary documents, and the actual transaction. (Law of Ukraine)

When Simplified Product Names Can Be Used

In 2026, the right to use simplified names is granted to individual entrepreneurs (FOPs) who are single tax payers and are not registered as VAT payers. For them, the law allows the name of the product or service to be stated in a way that reflects consumer characteristics and identifies the product or service's belonging to a specific product group. The updated receipt form also explicitly accounts for the possibility of using the State Classifier of Products and Services DK 016:2010 for this purpose. (zp.tax.gov.ua)

However, this rule does not apply to the sale of excise goods, technically complex household goods subject to warranty repair, medicines, medical devices, as well as jewelry and household items made of precious metals, precious stones, organogenic stones, or semi-precious stones. For such goods, the name must be full and specific. If an entrepreneur sells, for example, alcohol, smartphones, medicine, or jewelry, it is safer to indicate the name so that no doubts arise regarding the specific model, type, or characteristic of the product. (zp.tax.gov.ua)

Excise Goods: What Is Important in 2026

Excise goods require special attention on the receipt. The current fiscal receipt form already accounts for both paper and electronic excise stamp details: line 9 may include the series and number of the excise tax stamp for alcoholic beverages or the unique identifier / serial number of the electronic stamp – in cases provided by law. For the retail sale of excise goods, a separate line for excise tax is also provided. (dn.tax.gov.ua)

At the same time, in 2026, the phased implementation of the e-Excise (e-Aktsyiz) system must be taken into account. Law No. 4698-IX and related government changes postponed the full launch of the electronic system to November 1, 2026. Until this date, the possibility of ordering and using paper excise stamps remains, and the electronic system's software operates in test mode according to the scheduled timeline. Therefore, in 2026, excise stamp details in the receipt should be indicated according to the rules effective on the date of sale for the specific type of excise product. (kyiv.tax.gov.ua)

Duty-Free Shops

The list of details for duty-free shops is broader. Specifically for such shops, the receipt includes specialized lines: information on the number of tobacco products in a pack, alcohol strength, bottle volume, and in some cases – the weight of a unit of tobacco product. Furthermore, when selling tobacco products and/or alcoholic beverages, duty-free shops must indicate the buyer's passport details with the "RPD" mark. For regular retail trade, these details are not mandatory. (dn.tax.gov.ua)

Card, Cash, and Mixed Payment Methods

If a buyer pays by card via a payment terminal connected to or integrated with an RRO/PRRO, the receipt must show acquiring details: acquirer and merchant IDs, payment device ID, commission amount – if any, type of operation, details of the electronic payment instrument marked "EPZ," and the "PAYMENT SYSTEM" line with payment system data and authorization code or other transaction code. If several electronic payment instruments are used within one operation, the corresponding lines are repeated. (cv.tax.gov.ua)

In the summary part of the receipt, the payment form is indicated as "CASH," "CASHLESS," or "OTHER." The State Tax Service (DPS) clarifies that various cashless options – card payments, payments via bank account details, money transfer services – can be displayed as the "CASHLESS" form of payment. The means of payment is also indicated for each form of payment. If the settlement is conducted only in cash, the payment form line is permitted to be left unprinted. (cv.tax.gov.ua)

QR Code, MAC, Online/Offline in PRRO

The final part of the receipt must include the receipt number, date and time of the transaction, a QR code for document verification, and technical details depending on the registrar type. For a classic RRO, this is the receipt MAC. For a PRRO, it is an indicator of online or offline operation mode and a control number generated in offline mode. For a hardware RRO, the factory number is specified separately, while the fiscal number is printed for both RRO and PRRO. (cv.tax.gov.ua)

Liability for Errors in Receipt Details

The most common business mistake is believing that simply printing any receipt is enough. In reality, during an audit, the controlling body evaluates not only the fact of printing but also whether the receipt complies with the form and content established by law. If a mandatory detail is missing, it is not recognized as a proper settlement document. The practical risk for business is financial sanctions under Article 17 of Law No. 265 amounting to 100% of the sale value for the first violation and 150% for each subsequent one. (cv.tax.gov.ua)

What This Means for Accounting Software Users

Conclusion

In 2026, a fiscal receipt is not just proof of payment but a document with a strictly defined set of details that depend on the type of product, seller status, payment method, and registrar type. For some operations, a basic set of lines is sufficient; for others, additional details are required: acquiring, excise, duty-free, or PRRO in offline mode. Therefore, it is important for an entrepreneur not only to use an RRO or PRRO but also to periodically verify their actual receipt against the current Form No. FKCH-1, Regulation No. 13, Law No. 265, and the latest DPS clarifications. (dn.tax.gov.ua)

Official Sources

Програма обліку товару для інтернет-магазинів, крамниць, торгових точок, складів та виробництва