National Cashback: How Sellers and Manufacturers Can Join the Program

For a customer to receive “National Cashback,” both the seller and manufacturer must participate in the program, the specific product must be included in the list, and the purchase must be paid for with a payment card linked to an account the customer connected to the program. Sellers need to check their eligibility, submit details of their outlets, cash registers, and payment terminals through Diia, and ensure the correct barcode is transmitted in the fiscal receipt. Manufacturers need to confirm that the product is made in Ukraine and register products with the relevant codes.

Cashback is 5% or 15%, depending on the product category, and the monthly amount is capped at UAH 3,000 per customer. Sellers on the simplified tax system cannot join the program; there is no such general ban for manufacturers. Before displaying cashback notices, check every register and product, train staff to explain the conditions to customers, and assign someone to handle errors and returns.

The “Made in Ukraine” label alone does not confirm that a product participates in the cashback program.

Who can participate in National Cashback

This is a voluntary Ukrainian government program governed by Resolution No. 559 of the Cabinet of Ministers of Ukraine, dated 29 April 2026, as amended by Resolution No. 838 of 1 July 2026. The experimental project runs from 1 May 2026 during martial law in Ukraine, but no later than 30 April 2028. Cashback accrual will stop on 1 March 2028, however, and the payment for February 2028 is scheduled for March.

The ban for sellers covers all groups under the single tax: having a cash register or payment terminal does not in itself qualify a seller to join. A manufacturer on the simplified tax system may participate as a manufacturer if it meets paragraph 10 of the Procedure. If it also wants to register its own store as a seller, that activity must meet the separate requirements in paragraph 11.

Before joining, a legal entity must check its ownership structure. Under subparagraph 1 of paragraph 10 and subparagraph 1 of paragraph 11 of the Procedure approved by Resolution No. 559 of the Cabinet of Ministers of Ukraine, a legal entity established and registered under Ukrainian law may not participate as a manufacturer or seller if a state recognised by law as an aggressor state, a legal entity established under that state’s law, or a citizen of that state holds any of these statuses: a participant or shareholder with at least a 10% share of the charter capital, taking control relationships into account; a member of the legal entity, regardless of share size; or an ultimate beneficial owner, regardless of share size.

The restriction does not apply to a citizen of that state who permanently and lawfully resides in Ukraine. The legal entity must also check that information about its ultimate beneficial owners and ownership structure is complete in the Unified State Register of Legal Entities, Individual Entrepreneurs and Public Organisations. Participants are responsible for the accuracy of their declarations: discovery of inaccurate information is grounds for ending participation.

Do previous participants need to register again?

Paragraph 3 of the Procedure provides for the automatic continuation of customer status and the inclusion of sellers and manufacturers who had already joined the program under Resolution No. 952 of 20 August 2024. Special accounts opened earlier will continue to be used for payments. There is no need to submit a new application solely because the program has moved to the procedure under Resolution No. 559.

Practical recommendation: previous participants should compare their details against the current state of their business. If a store has moved, a new register has been added, the bank has replaced a terminal, or a manufacturer has changed a product barcode, submit the relevant changes through Diia under paragraph 14 of the Procedure. Automatic inclusion does not correct errors in the data.

How sellers can join through Diia

An individual entrepreneur or the head of a legal entity submits the application on the Diia portal. For store operations, prepare details of registered cash register equipment (RRO) or software cash registers (PRRO). Diia checks tax-system details through the information systems of the State Tax Service of Ukraine (DPS).

1. Gather information for each sales location. Prepare the entrepreneur’s tax number or the legal entity’s code, its registered address, registered actual sales addresses, and the contact details of the responsible person.
2. Match registers to terminals. The application requires combinations of the RRO or PRRO fiscal number and MerchantID + TerminalID, the identifiers for the merchant and payment terminal used with the corresponding register. Obtain these values from the bank that handles card payments and check them at each workstation.
3. Submit the application to join the sellers’ list. Check the details entered and retrieved from registers, confirm agreement with the terms, and sign the application with an electronic signature based on a qualified certificate.
4. Check the inclusion result. Paragraph 12 of the Procedure distinguishes automatic inclusion from review by the program agent, the joint-stock company “Agency for Industrial Development ‘Made in Ukraine’”. The agent reviews applications containing details of proprietary or international trademarks or a trade name. The review period is no more than five working days.
5. Check actual sales after inclusion. Under paragraph 20, the data exchange includes receipts created from the day after the seller is included in the list. Do not promise customers cashback on purchases made before then.

Practical recommendation: keep a working table with “store — register — fiscal number — merchant identifier — terminal identifier.” When the bank replaces equipment or the store opens a new workstation, the responsible employee can compare the actual details with the application and submit changes. This helps catch cases where one register works correctly but purchases at the next one are not recognised.

How manufacturers can register products

A manufacturer submits an application through Diia to be added to the list of Ukrainian manufacturers, along with product details. Under paragraphs 10 and 12 of the Procedure, it must confirm production in Ukraine, identify a responsible person, specify a trademark if there is one, and provide the product’s short and full names and barcode and, where technically possible, its category and subcategory. The application is signed by the entrepreneur or head of the legal entity.

The Procedure uses the EAN-13 barcode, meaning the 13-digit European Article Number. A code beginning with “482” alone does not establish eligibility for cashback: the product must be made in Ukraine, comply with the program rules, and be included in the list. Other codes expressly specified in the Procedure are also permitted.

For international trademarks, the Procedure requires a certificate of conformity of the production quality management system with DSTU ISO 9001:2015 or DSTU EN ISO 9001:2018, specifying the address of production facilities in Ukraine. In these designations, DSTU means Ukrainian national standard, ISO means the International Organization for Standardization, and EN means European standard. The manufacturer must check which management system and production address the document certifies and state in the application the exact standard designation shown on its certificate.

Missing the required certificate or stating that production facilities are outside Ukraine may be grounds for rejection. For “29” codes and international trademarks, paragraph 10 also provides for contacting the program agent to have the codes entered into the information system.

Practical recommendation: before applying, make a list of every product variant with a separate barcode: name, packaging size, code on the package, category, and supporting documents. Give trading partners these exact codes so they can check their product records. After a packaging or code change, check whether an application to amend the details is needed: registering one product does not mean the entire brand range is included.

Eligible products and how the rate is set

Subparagraph 15 of paragraph 4 of the Procedure covers Ukrainian-made goods, including medicines and medical devices, provided the requirements for manufacturing, barcode, listing, and display in the fiscal receipt are met. Excise goods defined in paragraph 215.1 of Article 215 of the Tax Code of Ukraine are generally excluded. The cashback exception applies to alcoholic beverages made without added alcohol: grape wines, fruit and berry wines, and mead beverages. All other program conditions must still be met for this exception.

Temporary participation for fuel ended on 31 May 2026, inclusive. The rates and separate limit that applied to fuel do not apply to later fuel purchases. A store or other seller should not use those terms in advertisements for current offers.

Under paragraph 17 of the Procedure, the rate is 5% for categories with an import share below 35%, and 15% for categories with an import share of 35% or more. The Ministry of Economy, Environment and Agriculture of Ukraine approves the category list. Sellers do not calculate the import share themselves or choose the rate at their discretion: check the product’s category and the approved list.

The list may be updated no more than once a month, and changes to accruals apply from the first day of the month following its publication on the Ministry’s official website. As a practical matter, check the rates before printing price labels or launching an advertisement. Under paragraph 23 of the Procedure, customers can check whether a specific product is listed by scanning its barcode in Diia.

Illustrative calculation. A customer buys registered products worth UAH 1,200 in a category with a 5% rate and UAH 800 in a category with a 15% rate. If all other conditions are met, the calculation is: 1,200 × 5% = UAH 60; 800 × 15% = UAH 120; total: UAH 180. The cost of other items in the receipt that are not part of the program is not included.

Which card the customer needs to use

Cashback requires a cashless purchase using a payment card from an authorised bank. The customer must apply to the bank, specify current accounts for transaction analysis, and grant permission to transfer the relevant banking information and process personal data. Separately, the customer opens a special “National Cashback” account and selects it in the Diia mobile app.

Opening a special card without connecting accounts for purchase analysis is not enough. The regular card a customer uses to pay in a store and the special card for receiving the cashback serve different purposes. If the customer pays from another account that has not been connected, the system does not receive the banking information needed for that purchase.

• Cash payments do not meet the cashback accrual requirement.
• A regular bank transfer using account details or a transfer to the seller’s card does not replace payment for goods by payment card under the program rules.
• A voucher, gift certificate, or store loyalty points are not, by themselves, payment by the customer’s card from a connected account.
• A purchase for business activity or in fulfilment of an employee’s duties does not meet the definition of a customer in subparagraph 10 of paragraph 4 of the Procedure.

Practical recommendation for online stores: before promising cashback, check who accepts the payment and who issues the fiscal receipt. A payment intermediary’s transfer receipt does not automatically confirm that the seller has met all program conditions. If you accept split payments or use a complex payment process, first check how the banking transaction matches your receipt. The cashier should not promise cashback on the full amount without that check.

How to prepare the register and product records

For cashback to accrue, the system matches banking transactions against fiscal receipts received from the DPS. Accepting a card payment is therefore not enough: the receipt must show the correct product code, payment method, and other required details. Requirements for transactions and data transmission are set out in Article 3 of Ukrainian Law No. 265/95-VR, while receipt format and content are set by the Regulation approved by Order No. 13 of the Ministry of Finance of Ukraine, dated 21 January 2016.

1. Match the product on the shelf to its product record. The barcode on the package, in your records, in the program list, and on the receipt must correspond to the same product. Do not transmit the store’s internal SKU in place of the registered barcode.
2. Check the receipt’s electronic data. Make sure the numeric barcode is transmitted during fiscalisation and is not just printed as arbitrary text.
3. Check how payment is shown. A card sale must be recorded with the correct cashless payment method and means of payment. Lines 12–17 with payment details are completed when using a terminal connected to or combined with an RRO or PRRO, as provided in paragraph 4 of Section II of the Regulation.
4. Check each register separately. Compare the fiscal number, store address, and actual terminal identifiers with the details submitted through Diia.
5. Assign someone to handle changes. After a terminal or register is replaced, a store moves, or the product range changes, that person should check the application, product codes, and receipt settings.

Illustrative error. A store receives new packaging for a product, but an employee leaves the old packaging’s barcode in the product record. The customer sees a similar name on the receipt, but the system receives a different code. To fix the cause, the inventory specialist must match the packaging against the list and correct the product record, and the register administrator must check the next properly issued sale. Similar product names alone do not resolve the problem.

Product returns: what sellers need to do

Paragraph 20 of the Procedure provides for fiscal refund receipts issued for returned goods to be transmitted to the information system as well. These transactions must be taken into account when calculating cashback, so do not promise customers they will keep cashback on a returned product. The Procedure does not set a universal time by which customers will see an adjustment after each return.

Practical recommendation: find the original sale and process the return for the specific items, with the correct codes, quantities, amounts, and actual refund method. Create a fiscal refund receipt under Section III of Regulation No. 13 and check that its data is transmitted. If your checkout software provides a field for the original fiscal receipt, complete it; recording a return in inventory alone does not replace recording the transaction.

When customers receive the money

A customer’s monthly cashback must be at least UAH 2 and cannot exceed UAH 3,000. The technical administrator calculates the previous month’s amount on the 15th; if that date is a weekend or public holiday, the calculation takes place the following day. The result appears in Diia, but showing an accrual and crediting money to the account are separate steps.

As a general rule, the list of recipients is prepared by the 16th, subject to the adjustment provided in paragraph 21 and the requirement to receive information about the previous payment. If that information arrives after the 16th, the list is prepared within five calendar days of receiving it. After budget funds arrive, the settlement bank must transfer the accrued amounts to the special accounts within five banking days.

On the date the recipient list is prepared, a customer must have an open special account and a payment card selected in Diia. The account number and the recipient’s taxpayer registration number must match for the transfer to be credited. Information about cashback accrued but not credited is retained in the system and on the Diia portal for no more than the three preceding months, so it is best not to delay correcting account details.

Special rules apply for certain months: the payment for December 2026 is scheduled for February 2027, and the payment for December 2027 for February 2028, subject to available budget funds. Paragraph 17 also provides for accruals to stop from 1 January of the relevant budget period if program funding is unavailable, and separately specifies that cashback accrued for December 2026 will not be paid in that case. Sellers therefore have no basis to guarantee a specific payment date to customers.

What customers can spend the special account funds on

Funds in the special account may be used from 1 August 2026 until the last day of the month in which martial law ends or is cancelled, but no later than 30 April 2028. Paragraph 16 of the Procedure allows payment for Ukrainian food products, medicines, medical devices, and books from Ukrainian publishers under the international ISBN system, as specified in accordance with the requirements of the Procedure and its appendix. Charitable donations are also allowed to organisations that meet the requirements, including those that support national security and defence, Ukraine’s recovery, and development.

For outgoing transactions, the bank checks that the country of the bank handling payment acceptance is Ukraine and checks the merchant category code (MCC). The appendix includes codes for grocery stores 5411 and 5499, discount stores 5310, pharmacies 5912, books and printed materials 5942 and 5994, charitable organisations 8398, utilities 4900, and postal services 9402. A code’s presence in the appendix must be considered alongside the spending restrictions in paragraph 16: a store’s code alone does not allow payment for any item in its range.

Sellers must check that goods paid for from the special account are included in the list of Ukrainian goods. Excise goods cannot be paid for with these funds, even if certain wines and mead beverages are exempt from the restrictions on cashback accrual. Cash withdrawals from the special account are also prohibited. Adding funds at will is not permitted, except in cases provided for by the Procedure and for refunds.

Practical recommendation: if a customer has a mixed basket, separate eligible goods for payment with the special card and offer another payment method for the rest. Do not process the entire basket just because the bank approves the payment. For misuse of funds, paragraph 16 requires the bank or seller to reimburse the relevant amount within five banking days of the violation being established.

After the spending period ends, any unspent balance is returned under the procedure in paragraph 22 of the Procedure. Similarly, a remaining balance is not paid to the customer in cash if they close the special account. Cashiers should explain the conditions for earning cashback separately from the conditions for spending cashback already received.

What to check if a customer cannot see their cashback

Start with the specific sale: ask for its date, amount, and fiscal receipt. Check the conditions in order to determine who needs to resolve the issue: the store, manufacturer, or bank. Transaction details are enough for an internal review; store staff do not need the customer’s password or full card details.

If the issue concerns bank permissions, an account, or a payment credit, the customer needs to contact their bank. Manufacturers can contact the program agent about submitting codes. For complaints about a product or seller’s compliance with the Procedure, paragraph 23 provides for the agent to review the complaint within 15 working days; this timeframe is not a promise that cashback will be paid for every complaint.

How to configure barcodes and card payments in Torgsoft PRRO

Torgsoft’s official instructions on National Cashback describe transmitting a product barcode to the DPS during fiscalisation when the fiscal receipt setting «Відображати штрих-код товару» (“Display product barcode”) is enabled. Before enabling it, match the codes in product records against the codes registered by the manufacturer in the program. For automatic transmission of payment information through an integrated bank terminal, the instructions specify the additional «Підключення банківського термінала» (“Connect bank terminal”) feature and the «Передавати інформацію про оплату банківським терміналом» (“Transmit payment information from the bank terminal”) setting.

According to Torgsoft’s help article on adding PRRO in Torgsoft, on a Windows computer you need to activate the additional «Програмний РРО» (“Software RRO”) feature for the required number of workstations, install cryptographic libraries, and configure the registered cashier’s key and the relevant business unit. In Windows regional settings, select Ukrainian for programs that do not support Unicode, and turn off «Бета-версія: Використовуйте Unicode UTF-8 для підтримки мови по всьому світу» (“Beta: Use Unicode UTF-8 for worldwide language support”).

The help article identifies these settings as necessary for PRRO to work correctly. In the PRRO «Використання» (“Use”) setting, specify its purpose: regular Torgsoft or the mobile app. A single PRRO cannot be used in both environments. Receipts issued in test mode are not fiscal receipts.

For a return, the official instructions recommend entering the original fiscal receipt number: the program transmits it to the DPS, although it does not appear on the printed return receipt. These features prepare the register technically; business participation and product registration must be completed through the prescribed government procedures. Before use, check that your settings fit your operations and licence terms. Cashback accrues only if the seller, manufacturer, and customer participate and all required conditions of the government program are met.

How to organise store participation without overpromising

Practical recommendation: assign responsibilities among staff. The accountant checks the seller’s eligibility and registration details, the inventory specialist checks barcodes and product range, the administrator checks registers and terminals, and the cashier explains how to pay and issues the fiscal receipt. In a small store, one person can handle all these tasks, but keep the checklist.

Label only verified products, and state the rate that applies to their category. You can explain it to customers as follows: “This product participates in National Cashback. To earn cashback, pay with a card linked to an account connected to the program. The amount depends on the product category, monthly limit, and other program conditions.” This helps customers take the necessary steps without promising an unconditional refund.

To assess the benefit to your business, compare sales of registered products, the cost of setting up and maintaining the data, the number of enquiries, and returns. If prices changed or promotions ran during the comparison period, account for their effect separately. Participation is voluntary and does not guarantee higher sales; decide whether to expand the product range based on the store’s actual results.

Legal sources

• 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”, as amended by Resolution No. 838 of 1 July 2026. Paragraph 1 of the Resolution sets the project period; paragraphs 3–4 of the Procedure cover the transition for participants and definitions; paragraphs 10–14 cover business participation, applications, and amendments; paragraphs 15–19 cover customer participation and the special account; paragraphs 17 and 20–22 cover rates, data exchange, and payments; paragraph 23 covers product checks and complaints; the appendix lists merchant category codes for outgoing transactions.
• Ukrainian Law No. 265/95-VR, dated 6 July 1995, “On the Use of Cash Register Equipment in Trade, Catering, and Services”: Article 2 provides definitions; paragraphs 1–3 and 7 of Article 3 cover transactions, issuing receipts, using registers, and transmitting electronic data.
• 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 of Settlement Transactions (Settlement Books), and Form No. ZVR-1 Report on the Use of Books of Settlement Transactions (Settlement Books)”, registered as No. 220/28350: paragraphs 2–3 of Section I of the Regulation provide definitions and mandatory details; paragraphs 2–7 of Section II cover sales receipt details and payment information; Section III covers refund receipts for returned goods.
• Tax Code of Ukraine No. 2755-VI, dated 2 December 2010: paragraph 215.1 of Article 215 lists excise goods, which the Procedure references when defining product exclusions.