Copy of an ECR/PECR Fiscal Receipt: Can You Print a Duplicate and How to Recover a Receipt?

If a customer loses a fiscal receipt, the law does not provide for creating a new «duplicate» of that fiscal receipt using an ECR or PECR. This is expressly confirmed by the current guidance of the State Tax Service of Ukraine: issuing a paper or electronic duplicate of a fiscal receipt, including when the original has been lost, is not provided for by law.

However, this does not mean that information about a previously completed transaction cannot be retrieved. A registered fiscal receipt can be verified using the State Tax Service's «Fiscal Receipt Search» service, while software may technically reproduce or print the details of a previously issued receipt. Such reproduction should not be described as a new fiscal receipt or its duplicate: the fiscal transaction has already been completed and has its own fiscal number, date, and time.

What receipt must the seller provide to the customer?

Paragraph 2 of Article 3 of Law of Ukraine No. 265/95-VR requires a business to provide the customer with a settlement document in the prescribed form and containing the required details for the full transaction amount at the time of payment. This also applies to goods and services ordered or paid for online.

A fiscal receipt may be issued:

• in paper form;

• in electronic form;

• in both paper and electronic form.

For electronic documents, Law No. 265 expressly provides, among other methods, for displaying a QR code to the customer on an ECR display or a device running PECR software, or sending the electronic settlement document to the phone number or email address provided by the customer.

Therefore, the seller's obligation is not necessarily to print a paper receipt, but to properly generate the settlement document and provide it to the customer in a form permitted by law.

Can a duplicate fiscal receipt be issued?

The position of the State Tax Service is clear: the law does not provide for creating a duplicate fiscal receipt using an ECR or PECR. This rule applies to both conventional hardware ECRs and software ECRs.

It would therefore be incorrect to claim that a hardware ECR cannot create a duplicate while a PECR can issue an unlimited number of fiscal duplicates. Under tax legislation, a separate document with the status of a «duplicate fiscal receipt» does not exist for either ECRs or PECRs.

It is important to distinguish between two actions:

Therefore, if accounting or checkout software allows a saved receipt to be printed again, this should be regarded as a technical reproduction of information from an existing document.

Why should you not fiscalize the sale again?

Every payment transaction must be processed through an ECR or PECR for the full purchase amount, with the corresponding settlement document generated. A fiscal receipt contains details identifying the specific transaction, including its fiscal number, date, and time. Requirements for the form and content of fiscal receipts are established by the Regulation approved by Ministry of Finance Order No. 13.

If a customer loses their paper copy, this does not create a new payment transaction. Therefore, the same sale should not be processed through an ECR/PECR again merely to obtain another fiscal receipt. To confirm the original transaction, use the original receipt details and information about its registration in the fiscal system.

How to find a lost fiscal receipt through the State Tax Service

The State Tax Service offers an official «Fiscal Receipt Search» service. It supports receipts issued by both PECRs and conventional ECRs. In 2026, the tax authority separately confirmed that this service can be used to verify whether a transaction was fiscalized.

To search for a receipt, enter:

• the fiscal receipt number;

• the fiscal number of the ECR or PECR;

• the date and time of the payment transaction.

For conventional ECRs, the State Tax Service states that receipts become available in the service no later than the next business day.

Fiscal Receipt Search in the State Tax Service Electronic Cabinet

If the receipt contains a QR code with the necessary information, it can also be used to access the verification service. The State Tax Service recommends generating QR codes that allow customers to verify receipts directly in the tax authority's system.

What to do if a customer loses a receipt

The best course of action depends on what information is still available.

If the customer has an electronic receipt or a link to it, they can simply reopen the document and, if necessary, verify it through the State Tax Service.

If the paper receipt has been lost but its details are known, the transaction can be found using the «Fiscal Receipt Search» service.

If the customer does not have the receipt details, the seller can first search for the corresponding sale in their accounting system using the date, product, amount, or other information, and then use the fiscal details to verify the receipt in the State Tax Service system.

This approach is safer for the seller because it avoids creating a second payment transaction and makes it possible to confirm that the original receipt was actually fiscalized.

Receipts for product returns or exchanges

Information from the original receipt is particularly important when returning goods. When issuing a refund receipt through a PECR, the fiscal number of the original document may be used. The State Tax Service also describes a procedure for processing a refund based on a receipt that is not available in the PECR transaction journal.

Therefore, business owners should be able to quickly locate the original sale and its fiscal details. There is no need to process the initial sale again.

When money is refunded, a new refund transaction is registered and a corresponding fiscal cash disbursement receipt, form ФКЧ-2, is generated. This is not a copy of the original receipt, but a separate settlement document confirming the refund to the customer.

Is there a penalty for refusing to issue a duplicate receipt?

Law No. 265 does not establish a separate obligation to provide a duplicate of a lost fiscal receipt. Accordingly, refusing to create a duplicate that is not provided for by law should not be equated with failing to issue the original settlement document during a sale.

However, liability does apply to violations during the original payment transaction: failing to process it through an ECR/PECR, processing less than the full amount, or failing to provide the appropriate settlement document to the customer. Under paragraph 1 of Article 17 of Law No. 265, the financial penalty is 100% of the transaction amount for the first violation and 150% for each subsequent violation. The full penalty rates have applied again since August 1, 2025.

For a business owner, the priority is therefore not so much having a «duplicate» feature as being able to prove that the original receipt was properly generated, registered, and provided to the customer at the time of sale.

How to reprint and resend a PECR receipt in Torgsoft

Torgsoft includes «Software ECR Analytics». This section allows you to view receipts from active PECRs and filter them by period, accounting center, document type, creation mode, and submission status with the tax authority. Each document displays information including its date and time, document type, related sale or return, fiscal number, cashier, and total amount. The receipt table includes a «Print» action for reprinting a receipt with print preview.

For PECRs, you can also configure electronic delivery of receipt information to customers. The software supports messages containing a receipt link and its fiscal details, and can attach a PDF copy of the receipt when sending it by email. A link to verify the receipt with the tax authority is also available.

From a legal perspective, these features should be used specifically to reprint or resend information about an already registered fiscal receipt, rather than to create a new fiscal duplicate. To confirm a document's authenticity, use its fiscal details and verify that the receipt is recorded in the State Tax Service system.

For conventional fiscal registers, the software documentation separately states that reprinting a fiscal receipt for the same document in «Invoiced Sales» mode is not possible. This is consistent with the State Tax Service's general position that the law does not provide for generating duplicate fiscal receipts.

Practical example

A customer purchases an item and receives a paper fiscal receipt but loses it a few days later. The seller does not need to process the sale through the checkout again. If the transaction was made through a PECR, the seller can find the original receipt in the software's analytics, provide the customer with its fiscal details, or reproduce the saved information. The customer or seller can also verify that the transaction was fiscalized through the official State Tax Service service. The tax authority continues to recommend this method of verifying ECR and PECR receipts to businesses and customers.

Official sources

• Law of Ukraine «On the Use of Electronic Cash Registers in Trade, Catering, and Services» No. 265/95-VR — Articles 2, 3, and 17. The law is in force; the current version is dated June 26, 2026.
  Law No. 265/95-VR on the website of the Verkhovna Rada of Ukraine

• Order of the Ministry of Finance of Ukraine dated January 21, 2016, No. 13 «On Approval of the Regulation on the Form and Content of Settlement Documents/Electronic Settlement Documents…» — Sections I–III, forms ФКЧ-1 and ФКЧ-2. The document is in force.