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Current rules for operating the pECR offline (without the Internet) as of 2026

28.01.2026 17:50
Volodymyr Vytyshchenko
Volodymyr Vytyshchenko

Trade automation expert at Torgsoft

Basic offline mode limits (peace time)

In "normal" mode (without martial/emergency law and without force majeure):

  • no more than 36 consecutive hours offline;

  • no more than 168 hours per calendar month (in total);

  • offline operation is only possible with fiscal numbers from a pre-formed range.

These same restrictions are duplicated in the procedure for applying ECR (Section V): offline is possible only during periods of no connection, and ECR cannot operate offline (a) after the expiration of terms, (b) without unused range, (c) if there is a connection. (Zakon Rada)

What changes during martial law in 2026 (main nuance)

Gemini is essentially correct, but the wording should be more legally accurate:

  • The law explicitly allows during martial/emergency state or force majeure to perform offline operations exceeding the 36/168 hours limit.

Thus, the time "stop" of 36/168 hours should not be grounds for blocking while the respective regime is in effect. But this does not mean "unlimited and unconditional": other mandatory requirements remain (about the range, about automatic return to online, about submitting packages after restoring the connection, etc.).

In the settings of Torgsoft (Settings - Parameters - Software ECR) there is a field "Maximum number of continuous offline session hours". If you receive an error about exceeding the limit, but the internet is physically available (or you know that the limit has not yet been exhausted legally, but only in the program settings), you can temporarily increase this value to unblock work, but it is recommended to return it to 36 hours at the beginning of the next month.

Real "limit" of offline in 2026: fiscal number range

Key rule

Offline receipts must have fiscal numbers from the Range, which the fiscal server forms/reserves for the specific ECR.

What happens if the Range is exhausted

Using ECR offline without an obtained and unused Range — is prohibited.
The practical consequence: when the “reserved numbers are finished”, correct offline operation must stop, otherwise, it risks being classified as failure to process operations through ECR/failure to issue a receipt with penalties.

There is no fixed universal limit in regulatory documents. Ranges are issued in portions/list of numbers and are governed by the fiscal server and the ECR protocol.

What can be done offline (when there is no connection to the fiscal server)

Perform settlement operations with the formation of electronic settlement documents/receipts offline, with fiscal numbers from the Range.

Accept payments by cash/card — if the payment technically goes through (from the bank/terminal side). For ECR it is critical not "payment type", but that the operation is formalized with a receipt.

Open/close shifts offline — this is provided by the rules of offline work (numbers for service/fiscal documents are also taken from the Range).

✅ If offline is unacceptable (or the Range is exhausted), the subject can use a properly registered backup ECR (as a backup option).

What cannot be done (and why)

Work "offline" when there is a connection to the fiscal server.
The procedure clearly states: ECR cannot work offline "if there is a connection", and upon restoration — it must automatically return to online. This is precisely the "prohibition of artificial offline".

Work offline without unused Range.
This is explicitly prohibited.

Ignore the obligation to submit offline documents after restoring the connection.
The law and procedure require submitting copies/data packages within an hour after the connection is restored (and before submitting the daily fiscal report/reported receipt for the respective day).

Rely on offline if you officially stated that you do not use offline.
The procedure provides an option: the subject can declare that offline settlements are not conducted; then the Range is not formed or is annulled — and offline is actually unavailable.

"Transfer" the same ECR to another device and continue the same offline session.
The rules are tied to a specific ECR, which has been issued the Range (“only the ECR that has been issued the Range”). This is not about “account”, but about specific registration/instance of ECR.

Liability and fines in 2026

The basic sanction for key violations (failure to conduct via ECR/Sole Proprietorship, failure to issue a receipt, conducting for an incomplete amount) in Law No. 265:

  • 100% of the sales amount — for the first violation;

  • 150% — for each subsequent one.

At the same time, in transitional provisions, there are certain exemptions from liability for specified periods/territories (including for areas of military operations/occupation under the law conditions).
This is important for "field" points, but for most businesses in the rear areas, the logic is simple: fines apply.

Practical checklist for business (to avoid stopping "mid-day")

  1. Make sure offline is allowed and the Range is formed (i.e., you have not selected the option “offline not performed”).

  2. Control the remaining fiscal numbers in the Range (this is your actual "receipt limit" offline).

  3. After restoring the connection — make sure the offline documents package was sent within an hour.

  4. Have a plan B: backup ECR (where this is organizationally justified) in case the Range is exhausted or offline is prohibited by settings.

Torgsoft software, specifically the software ECR, is a tool for accounting of settlement operations that works on user devices and has flexible settings.

According to clause 11.2 of the License Agreement, the software is provided "as is," and Torgsoft does not guarantee its compliance with user expectations, analogs, or standards not specified in the official specification.

Since there are more than 25 types of fiscal receipts in Ukraine depending on the field of activity and methods of settlement, it is recommended to obtain official clarifications from tax authorities regarding the compliance of receipts with legislative requirements before using the software ECR.

Detailed terms of use for the Torgsoft software ECR are available in the Regulatory Documents section.


Програма обліку товару | Торгсофт



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