CORRO for a Store: Registration, Opting Out, and Operating During Power Outages

If a store uses a traditional cash register (RRO), the owner must decide how the cashier will process transactions during a malfunction or power outage. Paper transactions require registered CORRO and RK: a book of settlement transactions and a settlement book containing receipts. The owner may formally opt out of them, but then the cashier must stop processing transactions until operations are restored or a registered backup RRO is properly connected. Paper books are not an emergency substitute for a software cash register (PRRO): if the connection is lost, follow the offline rules; if the PRRO malfunctions, stop processing transactions or connect a backup RRO.

A CORRO for a cash register is filled in when paper receipts are used because of a malfunction or outage. Z-reports do not need to be pasted into it every day during normal RRO operation, but the Z-reports themselves must be kept. Some stores may operate continuously with a CORRO and RK, without an RRO, under specific conditions set by law. The owner is responsible for registering the books, training cashiers, reporting malfunctions, filing reports, and keeping records.

Which CORRO your store needs

The CORRO records transactions, while the RK contains receipts whose detachable portions are given to customers by the cashier. The book of records alone does not replace a settlement document.

When a store may operate continuously with a CORRO and RK, without an RRO

This right depends on the specific type of trade, operating conditions, and annual transaction volume. Resolution No. 1336 does not apply to business entities engaged in retail trade in excisable goods.

Sole proprietors on the simplified tax system in a village or settlement

Item 1 of the List allows retail trade in non-excisable goods using a CORRO and RK for sole proprietors who pay the unified tax and operate in a village or settlement. This provision does not cover every service or every type of activity in such localities.

You cannot use this provision if any of the following apply:

• excisable goods are also sold at the same retail premises;
• the sole proprietor engages in distance selling, including online sales;
• the local council has adopted a decision requiring an RRO or PRRO for this type of trade in the relevant area.

The annual transaction limit is 167 minimum monthly wages established by law as of January 1 of the relevant year, per sales outlet. The accountant must calculate the monetary limit for the relevant year and track transactions separately for each outlet.

Other retail formats

A mountain settlement must have officially been granted that status. A store's location in a mountainous area does not establish it. The general restriction on retail trade in excisable goods also applies to each of these grounds.

After exceeding the relevant limit, the business owner must switch to an RRO or PRRO within one month from the date of the excess.

Example: a store lawfully operates under item 22, and the business entity's total annual transaction volume before the next sale is UAH 498,000. A sale of UAH 3,000 brings the total to UAH 501,000: 498,000 + 3,000 = 501,000. The limit has been exceeded by UAH 1,000. The owner records the date of that sale and arranges the switch within one month from that date.

How to register a CORRO and settlement book

First check the store's tax records

Before filing an application, the owner or accountant checks the store's address, name, and status in the private section of the Electronic Cabinet, as well as its tax registration at its location. Information about the store, including a rented store, is submitted to the DPS using Form No. 20-OPP at the primary place of tax registration within 10 business days after its registration, creation, or opening.

If the store is opened in an area where the business owner is not registered for tax purposes, the owner must also register there at a non-primary place of tax registration. Changes to the address, name, type of right to the property, or status of the property are reported on Form No. 20-OPP following the same procedure and deadlines.

Form No. 20-OPP may be filed electronically. For properties registered by a government authority without an assigned registration number, a paper filing procedure applies, with a copy of the supporting document. After an electronic filing, the DPS enters the information no later than the next day; after a paper filing, no later than 10 business days after receipt. Check that the store appears as an active property before registering the book.

Prepare the books and applications

1. Choose the appropriate CORRO form: one for an RRO or one for a business location. The official forms and applications are set out in the Procedure for Registering and Keeping CORROs and RKs.
2. Lace the CORRO, number its sheets consecutively, and attach a control device that prevents sheets from being removed without breaking its integrity.
3. Fill in the title page with the details of the sole proprietor or company, the number of sheets, and the control device number. For a CORRO for an RRO, also state the device model, factory and fiscal numbers, and software version.
4. Prepare an RK bound by the manufacturer using a machine-binding method. Check that the receipts are in sequence and that serials and numbers are not repeated within the prescribed number of digits. Fill in the business operator's details on the registration page and attach a control device.
5. Submit the documents to the appropriate DPS authority. A representative must have documents identifying them and confirming their authority.

The general place for CORRO registration is the DPS office at the taxpayer's primary place of registration. A corporate income taxpayer may register books at the location of a separate subdivision in another territorial community, subject to the conditions in the Procedure.

If there are no grounds for refusal, the DPS registers the book no later than two business days after receiving the application. For the first CORRO for an RRO, the registration date is the same as the RRO registration date.

For a CORRO for a business location, a DPS official enters the registration details on the title page. After a CORRO for an RRO is registered, the business owner enters its fiscal number and the name of the DPS office. For an RK, the owner fills in the book number, registration date, DPS name, serial and number of the first form, number of forms, and control device number. The RK is then considered registered.

Why the DPS may refuse

Check the application package and tax records if you receive a refusal. The Procedure provides for the following grounds:

• the RRO is not registered or its registration has been canceled—for a book for an RRO;
• the documents are incomplete;
• the DPS has information that the license for the relevant activity has been revoked;
• the business owner is not registered with the authority to which the documents were submitted;
• the DPS was not notified about the business location, or tax records show that it is closed or not in use;
• the sole proprietor or company is not listed in the Unified State Register of Legal Entities, Individual Entrepreneurs and Public Organizations (EDR);
• the business operator or its separate subdivision is not registered at the address of the business location.

The DPS notifies the applicant of the reason for refusal no later than two business days later. For electronic applications, the reason may be stated in the second receipt. Keep proof of successful registration with the cash register documents.

How to opt out of a CORRO

The owner issues an order or another internal directive: if the RRO malfunctions or the power goes out, the cashier stops processing transactions until a backup RRO is properly connected or operation is restored. The document should name the person responsible for stopping the till, notifying the service center, and connecting the backup device.

If the RRO is being registered for the first time, state the decision in application No. 1-RRO. The DPS marks the registration certificate to record that there is no CORRO and that transactions must stop in the relevant emergency situations.

For books already registered, follow these steps:

1. Issue an internal directive.
2. Within two business days from the date the grounds arise, file Form No. 2-KORO (№ 2-КОРО) for each CORRO registered for that RRO.
3. Check that all books have been canceled. After receiving the application, the DPS cancels them no later than the next business day. Any associated RKs are canceled at the same time as the CORRO.
4. File Form No. 1-RRO marked “Re-registration” and the current registration certificate to obtain a new Form No. 3-RRO certificate. If there are no grounds for refusal, the DPS re-registers the RRO and issues a new certificate no later than two business days after the application is filed.
5. Instruct the cashiers on the procedure and keep previously used books for the required period.

The DPS guidance on opting out of a CORRO explains the order for canceling each book and obtaining a new certificate. Simply stopping entries in the book does not replace this procedure. During an emergency after a formal opt-out, a cashier cannot accept payment on a promise to issue the receipt later.

What a cashier should do when the power is out or the RRO breaks

For a temporary power outage, Article 5 of Law No. 265 allows transactions using a CORRO and RK for no more than 7 business days. If the outage lasts more than 7 business days, the cashier must stop transactions using the CORRO and RK. To continue processing transactions, the owner must ensure that a properly registered RRO or PRRO is operating in compliance with the rules for its use. Repairs to an RRO are subject to separate rules, including duties of the service center (CSO).

If a cashier discovers that an RRO is malfunctioning or its control device is damaged, the owner or a designated employee must notify the CSO in writing or electronically, in any format, during that same business day. The DPS office at the taxpayer's place of registration must be notified within two business days after the day the problem is discovered. Keep the notice and proof of sending. Arrange repairs through the CSO.

If the CSO has not provided warranty repair by the end of the seventh business day after the device was handed in for repair, it must put into service a backup RRO properly registered to the business owner.

Before issuing the first paper receipt

1. Check that the CORRO is registered for this specific RRO and that the RK is registered for the corresponding CORRO.
2. Enter the start date on the CORRO title page and the RK registration page if you are starting to use these books.
3. Before starting to use the RK, fill in columns 1–5 of Section 2 of the CORRO according to their headings on the form.
4. Record the cash on hand at the point of sale at the time of the emergency on the receipt stub as a service cash deposit.
5. Use registered RKs in sequence by their serial order and until all receipts in each book have been used. After the emergency ends, keep any unfinished RK for the next use. Each point of sale must have its own RK.

Before the RK is used, the owner must ensure that the required permanent details are filled in on all receipts. Use receipt form RK-1 for an ordinary sale. Simplified form RK-2 is permitted only in specified cases; for the sale of non-excisable goods or services, that means cases where the law allows transactions without an RRO and the total transaction amount does not exceed UAH 10.

How to fill in an RK-1 receipt

A receipt has a stub, which remains in the book, and a detachable portion for the customer. The cashier fills in the stub first, followed by the detachable portion. The total transaction amount must match in both parts. The detachable portion must be given to the customer no later than the end of the transaction.

Check that the form includes the required labels: in the detachable portion, “РОЗРАХУНКОВА КВИТАНЦІЯ” (Settlement receipt), “Сума розрахунку” (Transaction amount), and “Розрахунок провів” (Transaction processed by), with a signature line; in the stub, “Сума розрахунку, всього” (Total transaction amount) and the tax rate labels required by the form. Labels and lines for goods details must also match form RK-1. Check these details and entries:

• a four-letter series and a six-digit number, printed by the manufacturer and identical in both parts;
• in the detachable portion, the name of the sole proprietor or company and tax details: for a non-VAT payer, the tax number marked “ІД”; for a VAT payer, the individual tax number marked “ПН”; people with the relevant passport notation use the passport details specified on the form;
• the total amount and currency in both parts;
• the transaction date—day, month, and year—in the stub and detachable portion, as well as the cashier's signature in the detachable portion as required by the form;
• in the stub, the transaction amounts by the applicable VAT, excise, or other tax rates, if the business owner is liable for those taxes.

Form RK-1 also includes labels and lines for the product name, unit price, tax rates, and value of goods. At a customer's request, the cashier must additionally enter the product details specified on the form. For retail sales of excisable goods, the cashier must enter the product name and value in the stub; for fuel, the fuel grade must also be stated. For sales of alcoholic beverages and tobacco products, the name, value, rate, and amount of excise or other tax are recorded in both the stub and the detachable portion. Excise stamp details are entered where required by law. Duty-free stores must also state special product characteristics and the customer's passport details under Section IV of Regulation No. 13.

Using a paper RK during an emergency with a traditional RRO does not grant the right to sell excisable goods without an RRO on a permanent basis under Resolution No. 1336. Requirements applicable to the relevant goods still apply to emergency sales.

Entries must be made with a ballpoint pen using dark ink. A document missing even one required detail, or used outside its intended scope, is not accepted as a settlement document. However, an inaccuracy in the product name that does not distort information about the transaction does not by itself make the document invalid as a settlement document.

Refunds, service cash, and errors

When refunding money, the cashier records the amount with a minus sign in the stub and detachable portion of the receipt. If a refund for goods or a previously paid service exceeds UAH 100, the cashier or financially responsible person prepares a cash disbursement act. It states the customer's document details, information about the goods or service, the refund amount, and the number of the receipt confirming the purchase.

The act is submitted to accounting. If there is no accounting department, it is attached to the last page of the relevant CORRO. The Procedure requires acts to be kept for three years; for tax accounting documents, also observe the applicable periods under the Tax Code.

Cash added to the point of sale by the owner is recorded by the cashier on the stub with the notation “Службове внесення” (service cash deposit). Cash removed is recorded with the notation “Службова видача” (service cash withdrawal). These transactions are not sales of goods.

It is prohibited to alter an entry on a receipt, reuse a receipt, or remove its stub. If the cashier makes a mistake or damages a receipt, they write “Анульовано” (canceled) on both parts and certify it with their signature. The next receipt is used to process the transaction correctly.

CORRO entries during an emergency

In a current CORRO for an RRO, Section 1 is for cash movements and transaction amounts; Section 2 is for recording settlement receipts. If one RK usage cycle covers several business days, the cashier makes separate entries for each day. Columns 1 and 2 of Section 2 are filled in only on the first day of the cycle, and column 8 only on the last day.

Based on the receipts, the cashier fills in Section 1 daily. For the first day's entry, include the relevant data from the control tape from the start of the business day until the emergency. The cashier fills in columns 6–8 of Section 2 before transactions through the RRO resume.

Example for checking cash: there was UAH 1,000 in the till when the power went out. The cashier received UAH 2,400 in cash using the RK, refunded UAH 300 to a customer, and gave UAH 800 to the owner. The expected balance is UAH 2,300: 1,000 + 2,400 − 300 − 800 = 2,300. The initial UAH 1,000 is recorded as a service cash deposit, and the UAH 800 removed as a service cash withdrawal. The UAH 2,400 received from customers and the UAH 300 refunded are accounted for separately; refunds over UAH 100 require an act.

How to finish using an RK after the RRO is restored

1. Complete the CORRO entries for the receipts used before the first new transaction through the RRO.
2. Run through the repaired or backup RRO the transaction amounts for the time the RK was used, separately for each VAT, excise, or other tax rate.
3. If the RRO's operational memory has been cleared, add the relevant pre-emergency amounts based on the control tape.
4. Run a Z-report—the fiscal report receipt summarizing operations.
5. In the CORRO entry for that Z-report, state the earlier dates whose data it summarizes.
6. If needed, make a service cash deposit for the amount of cash actually remaining at the point of sale.

If the previous RRO cannot be repaired further and a new device is introduced in its place, a separate procedure applies. The DPS explains that amounts from an RK associated with the previous unrepairable RRO are not run through the new RRO. The owner files Form No. 4-RRO to cancel the old device, along with its registration certificate, and files the required report for the receipts used. This is described in the Tax Knowledge Base answer on replacing an RRO that cannot be repaired.

How to keep a CORRO for a business location

When a store lawfully operates without an RRO using a CORRO and RK, the cashier keeps the book daily. It must be at the registered business location or point of sale. Receipt details are entered before the RK is used and immediately after it has been used, within the relevant day or shift.

Amounts received from customers and amounts paid to them are recorded separately. If a store has several points of sale, one CORRO may be used, but each point must have its own RK and separate daily entries. If several RKs are used at one point during a day, entries are made separately for each book.

ZVR-1 and the Statement of RKs Used: who files them and when

The accountant or the sole proprietor prepares reports on books used. ZVR-1 is filed for CORROs for business locations that are kept with an RK in cases prescribed by law. Reporting on settlement receipts used includes ZVR-1 and the Statement of RKs Used. This also applies to receipts used during emergency operation of a traditional RRO.

The deadline is the 15th day of the month following the reporting month. Submit the documents to the DPS office where the RK is registered. The CORRO and RK themselves do not need to be submitted with the report. Keep proof that the report was accepted.

If an emergency CORRO is registered but no RK was used during the month, the mere existence of the book does not create an unconditional obligation to file a monthly zero ZVR-1.

ZVR-1 is prepared monthly in hryvnias and kopecks. Under the current Instructions to Order No. 13:

• column 1 states the entry's serial number;
• column 2 states the fiscal number of the CORRO for the business location;
• column 3 states the total amount received from customers;
• columns 4 and 5 state the portions of transactions subject to VAT and excise tax, respectively;
• columns 6 and 7 state the corresponding tax amounts;
• column 8 states the amounts paid out for refunds.

Amounts entered in error are excluded from columns 3–8. Add an explanatory note if needed. Sum the relevant columns in the “Разом” (Total) row. For a legal entity, the report is signed by the director and chief accountant; for a sole proprietor, by the proprietor. Use the current ZVR-1 form and Instructions and the official Statement of RKs Used.

When CORRO and RK re-registration is required

When re-registering a CORRO for a business location or the RRO itself, the owner or representative must also re-register the associated RK. For an RK, follow item 1 of Chapter 2, Section II of the CORRO and RK Procedure: file Form No. 1-KORO (№ 1-КОРО) marked “Re-registration,” state the reason, and submit the book being re-registered no later than five business days after the grounds arise.

Re-registration is required when the details of the business owner stated in the book, the address or name of the business location, the scope of RRO use, or the RRO's internal software version changes, and when there are errors or discrepancies on the title page.

Under the general procedure, the owner or representative submits Form No. 1-KORO (№ 1-КОРО) marked “Re-registration,” the reason, and the book itself to the DPS office where it is registered, no later than five business days after the grounds arise. The DPS completes re-registration no later than two business days later and certifies the changes on the title page.

When an RRO is re-registered, the DPS may automatically re-register all CORROs registered for it. If details change that require replacement of the RRO registration certificate, including the version of its internal software, the owner or representative must submit Form No. 1-RRO marked “Re-registration,” state the reason, and submit the registration certificate to the DPS office where the device is registered within five business days after the day the changes arise. In particular, when the RRO's internal software changes, there is no need to submit a separate Form No. 1-KORO (№ 1-КОРО), as confirmed by the Tax Knowledge Base answer on re-registering a CORRO for an RRO. After the procedure, check that the paper title page matches the new details; an automatic change in the DPS system is not an entry in the paper book.

When a business owner moves to another DPS authority for primary registration, the DPS system automatically re-registers the CORRO within two business days after the transfer. The issued book remains valid until the title page details change. For renaming streets and other place names, the Procedure separately requires an application marked “Re-registration” and the book.

Corrections, completion, and cancellation of a CORRO

An entry in a CORRO may be corrected by the employee who made it or the person acting in their place. The correction is certified by the responsible person at the company or by the sole proprietor with their signature.

A damaged sheet or a sheet with more than five corrections must be crossed out diagonally on both sides, marked “Анульовано” (canceled), and dated and signed by the responsible person or sole proprietor. All the information is transferred to a new sheet, whose number is stated on the canceled sheet.

When a CORRO is full, the completion date is entered on its title page. When all receipts in an RK have been used, the completion date and total transaction amount for the book are entered on its registration page. Completing the book does not mean that the owner has voluntarily opted out of the books or may destroy them.

A CORRO for an RRO is canceled together with the RRO registration or at the owner's request, including in cases of loss, theft, unsuitability, or a formal opt-out. Grounds for canceling a CORRO for a business location also include use at another address, closure of the property, cessation of business activity, relevant court decisions, circumstances concerning sole proprietors specified in the Procedure, and a breach of the control device.

File Form No. 2-KORO (№ 2-КОРО) no later than two business days after the grounds arise. In the event of theft, attach a copy of the relevant police document. The DPS cancels the registration no later than the next business day after receiving the application.

If the integrity of a CORRO control device is breached, the DPS may cancel its registration or decide to reseal it. Do not replace the control device yourself and continue transactions using that book. For an RK, a damaged, forged, or non-compliant control device triggers a procedure to cancel its registration.

How to store books and Z-reports and what to do if they are lost

Under Law No. 265, used CORROs and RKs must be kept for at least three years after completion. A stationary store must also have the latest properly completed CORRO. The Procedure provides exceptions for transport, off-site and mobile trade, and locations where no CORRO was lawfully registered under the owner's decision.

Z-reports may be kept in paper and/or electronic form. The storage method must allow the report to be viewed, including during an inspection. The data must match the electronic copies in the RRO's fiscal memory and/or on the DPS server. The owner appoints someone responsible for the archive and checks that the files open and are available for the required date.

For Z-reports, Procedure No. 547 expressly refers to item 44.3 of the Tax Code. Do not apply the same retention period to every document:

• for documents of legal entities covered by subitem 44.3.2, the minimum is 1,825 days;
• for other documents under subitems 44.3.3 and 44.3.4, it is 1,095 days;
• for special tax control categories under subitem 44.3.1, it is 2,555 days.

The retention period for documents used in tax reporting runs from the date the report is filed, or from the filing deadline if it is not filed. For documents related to other legislation monitored by the DPS, it runs from the relevant business transaction. If a longer tax retention period applies to a book or receipts, follow it alongside the requirement to keep them for three years after completion. Account for extensions provided by law; keep documents related to an audit until it is complete and the statutory period for appealing decisions made as a result of it has expired. If an administrative appeal or court proceeding is ongoing, keep the documents until that procedure ends or the case is resolved by the court. In all cases, comply with the minimum periods in item 44.3 of the Tax Code.

If an RK is lost, notify the DPS office where the CORRO is registered no later than two business days after the loss. If a CORRO is lost, file an application to cancel it within the prescribed two-business-day period.

The general procedure under Article 44 of the Tax Code also applies to documents it covers: notify the DPS in writing within five days, with supporting documents about the event, and restore the documents within 90 calendar days, counted from the day after the notice reaches the DPS. Failure to restore documents or losing them again after using this right has the consequences set out in item 44.5 of the Tax Code.

Subitem 69.28 of the Tax Code establishes special rules for taxpayers and tax agents who operated in areas of active hostilities or temporary occupation and cannot produce primary documents to confirm the figures in their tax reports. The loss must be connected to hostilities. For documents left in the relevant areas, the conditions are that they cannot be removed, there is a risk to life or health, or government authorities have imposed administrative restrictions. Where the conditions are met, submit a notice in any format stating the circumstances, reporting periods, and list of documents, and, if possible, their details. For a company, the notice is signed by the director and chief accountant. Martial law alone does not qualify for this exception and does not replace the procedures for CORROs and RKs.

PRRO: lost connection and malfunctions

If a functioning PRRO loses its connection to the fiscal server, it may operate offline using a range of fiscal numbers obtained in advance. Offline transactions are prohibited if there are no unused numbers. The document must be marked as offline.

The general limits are 36 consecutive hours and 168 hours per calendar month. Item 13 of Section II of Law No. 265 allows these periods to be exceeded during martial law, a state of emergency, or force majeure. The requirement to have an obtained range of numbers remains. Offline operation is not allowed when a connection is available.

When the connection is restored, the PRRO must automatically switch online. Within one hour, it must transmit the offline documents and a notice stating the start and end times and dates of the disconnection. Copies of offline documents are sent to the DPS fiscal server before the electronic fiscal report and electronic fiscal report receipt for the day they were generated. The PRRO stores these documents until the server confirms their delivery.

If the PRRO itself malfunctions, the cashier stops transactions until the fault is fixed or a backup RRO is connected. On the day the fault is discovered, the owner files notice No. 2-PRRO with the DPS, the PRRO manufacturer, and/or the CSO, if applicable. This form is also used in the cases prescribed by the Procedure involving theft of a PRRO or compromise of a private key.

After the malfunction is fixed, an application marked “Resumption of operation” must be filed to resume operation. If it is not received within one month, the Register is updated to show that the PRRO registration has been canceled.

Monitoring PRRO offline mode in Torgsoft

The instructions for adding a PRRO in Torgsoft describe the “Switch to offline mode” action for selected PRROs for a specified period. The time appears in the “Offline mode until” column, which can be sorted in descending order. This lets the employee responsible for the tills see the set time for each selected PRRO.

Note the technical limitation: the instructions for version 2026.0.3 describe that it does not automatically switch online before the specified time and that it automatically attempts to switch within 10 minutes after that time ends. The law requires switching online when the connection is restored. Before using this action, the responsible employee must obtain confirmation from support that the specific version and settings ensure an automatic online switch immediately after the connection is restored. If the PRRO remains offline until the specified time or waits for a later automatic attempt, do not use this action to process transactions. Process offline transactions only when the connection is unavailable and there are unused fiscal numbers in the obtained range.

Consequences of violations

For these financial penalties, one non-taxable minimum income equals UAH 17: 50 × 17 = 850; 30 × 17 = 510. A properly documented opt-out from a CORRO is not a violation of the obligation to use books. Do not automatically add different penalties for one event without determining the specific violation.

Example: if a sale involving a violation under item 1 of Article 17 was UAH 2,000 and no applicable exemption applies, the penalty for the first violation is 2,000 × 100% = UAH 2,000. For a subsequent violation involving the same amount, it is 2,000 × 150% = UAH 3,000. Reduced rates of 25% and 50% for certain sole proprietors applied until July 31, 2025.

Separately, Article 155-1 of the Code of Ukraine on Administrative Offenses (KUpAP) provides administrative fines for breaches of the rules for trade settlements: UAH 34–85 for people processing transactions and UAH 85–170 for officials. If a person has already received an administrative penalty for such a violation within the past year, the amounts are UAH 85–170 and UAH 170–340, respectively. Authorized DPS officials may draw up the report, and the court considers the case. The general time limit for these court cases is three months from the violation, or, for a continuing violation, from its discovery.

Wartime exemptions from liability

Martial law does not suspend all requirements of Law No. 265. Item 14 of Section II exempts businesses from liability for relevant violations involving sales in temporarily occupied areas and areas of active or possible hostilities until the statutory dates on which the relevant status ends. The exception is a breach of settlement rules when selling excisable goods.

To determine whether the exemption applies, the owner or accountant checks the specific place of sale, the area's category, and the relevant dates in the List approved by Order No. 376. The exemption does not apply to an entire region simply because some areas within it have the relevant status.

Subitem 112.8.9 of the Tax Code also provides an exemption from financial liability if a specific violation was caused by force majeure. A causal link to the specific act or omission is required. Keep documents about the emergency, damage, and inability to fulfill the obligation.

What the owner should prepare for the cashier

Before an emergency, the owner must decide on the permitted method of processing transactions and appoint employees responsible for each action. Keep a short guide by the till, along with the documents needed for the chosen operating method:

• the decision to operate with a CORRO and RK or to stop transactions during an emergency;
• properly registered books, prepared receipts, and a dark-ink ballpoint pen, if using paper transactions;
• contact details for the CSO and the responsible employee, and instructions for notifying the DPS;
• a cash refund act form with the required details;
• the procedure for completing the RK, processing amounts through the RRO, and keeping the Z-report;
• the deadline for sending documents to accounting for ZVR-1 and the Statement;
• where to store used books, reports, and proof of their acceptance.

Official sources

• Law of Ukraine “On the Use of Cash Registers in Trade, Catering, and Services” No. 265/95-VR: Article 3, items 5–7, 14, 16; Articles 5, 9, 10; Article 17, items 1, 3, 10; Article 26; Section II, items 12–15.
• Procedure for Registering and Keeping RKs and CORROs, approved by Ministry of Finance Order No. 547 of June 14, 2016: Section II, Chapter 1, items 1–11; Chapter 2, items 1–3; Chapter 3, items 1–4; Chapter 4, items 1–14; Section III, Chapters 1–2; Appendices 1–6.
• Procedure for Registering and Using RROs, approved by Ministry of Finance Order No. 547 of June 14, 2016: Section II, Chapter 2, item 4; Chapter 3, items 2–3; Chapter 4, item 3; Section III, items 2, 9–10.
• Cabinet of Ministers Resolution No. 1336 of August 23, 2000: items 2 and 2-1; List, items 1–4, 6, 7, 22. Cabinet of Ministers Resolution No. 121 of February 7, 2001: Appendix, item 2—time allowed to switch after exceeding the limit.
• Regulation on the Form and Content of Settlement Documents, approved by Ministry of Finance Order No. 13 of January 21, 2016: Section I, items 3–4; Sections IV and V, items 1–5—RK-1 and RK-2 receipts.
• Procedure for Submitting Reports for CORROs and RKs, approved by Ministry of Finance Order No. 13 of January 21, 2016: items 3–5 and Appendix. ZVR-1 Form and Instructions, approved by Order No. 13: items 1–3, 6–8.
• Tax Code of Ukraine No. 2755-VI: items 44.3–44.5, subitem 112.8.9, item 121.1; Section XX, Subsection 1, item 5; Subsection 10, subitem 69.28.
• Procedure for Registering Taxpayers and Fee Payers, approved by Ministry of Finance Order No. 1588 of December 9, 2011: Section VIII, items 8.1–8.6, 8.8; Appendix 10—Form No. 20-OPP.
• Procedure for Registering, Maintaining the Register, and Using PRROs, approved by Ministry of Finance Order No. 317 of June 23, 2020: Section II, item 12; Section V, items 1–2.
• Code of Ukraine on Administrative Offenses No. 8073-X: Articles 38, 155-1, 221, 255.
• Ministry for Development Order No. 376 of February 28, 2025, on the List of Areas of Hostilities and Temporary Occupation: items 1–2 and the List. Cabinet of Ministers Resolution No. 1364 of December 6, 2022: items 1 and 1-1—area categories and dates of their status.
• Decree of the President of Ukraine No. 596/2026 of July 13, 2026: items 1 and 3—extension of martial law; Law of Ukraine No. 4928-IX: items 1–2—approval of the Decree and entry into force.
• DPS guidance on opting out of a CORRO; Tax Knowledge Base on re-registering a CORRO for an RRO; Tax Knowledge Base on transactions when replacing an unrepairable RRO.