The POS fiscal register (RRO or PRRO) is not working: what shop staff and owners should do

If a shop is required to use an RRO or PRRO, a register failure does not allow it to accept payment without the required settlement document. You may continue transactions only under the procedure provided for your situation: using a registered backup RRO, registered KORO and a settlement book, or a functioning PRRO in offline mode.

First identify the cause: the fiscal register has broken down, power is out, or the connection to the State Tax Service of Ukraine (DPS) fiscal server has been lost. A PRRO failure and loss of connection are subject to different rules. A faulty software register must not be used for sales. A functioning software register without a connection may issue offline receipts if the necessary conditions are met.

What the cashier should do immediately after a failure

1. Stop new transactions on the register that cannot issue the required document. Notify the owner or the person responsible for registers.
2. Check the device's power supply, whether the software is running, and internet access. If the internet is working, separately check whether the PRRO is connected to the fiscal server.
3. Check the result of the last transaction: whether funds were debited, a receipt was generated, and registration was confirmed. Do not repeat the sale just because an error message appeared.
4. Identify the available way to continue operating: a backup RRO, registered KORO and a settlement book for a hardware RRO, or the permitted offline mode of a functioning PRRO.
5. If no compliant method has been prepared, do not accept new payments until operations are restored.

A payment terminal slip confirms a card transaction but does not replace a fiscal receipt. The obligation to process the full amount and provide the customer with the required document also applies to card payments.

Which procedure to follow for different failures

A power outage does not always mean the PRRO has failed. If the device and software run on backup power, what to do next depends on the connection to the fiscal server. If the device has shut down, it cannot issue offline receipts.

Hardware RRO works, but cannot transmit data

For a hardware RRO with an electronic control tape, loss of connection does not mean switching to PRRO offline mode. Subparagraph 3.1.2 of paragraph 3.1, Section III of the Requirements approved by Ministry of Finance Order No. 1057 of 08.10.2012 provides for accumulation of control and reporting data and its automatic transmission once the connection is restored. If transmission is impossible for 72 hours, settlement operations are blocked. Check the data transmission channel and contact the CSO; do not bypass the block. Under paragraph 9 of the Requirements approved by Cabinet of Ministers Resolution No. 199 of 18.02.2002, the block is removed once its cause has been eliminated. The exception to the PRRO offline operating time limits does not cancel this restriction for a hardware RRO.

Hardware RRO breakdown: notification and repair

Under paragraph 16 of Article 3 of Law No. 265/95-VR, the shop must notify its maintenance service centre (CSO) during the working day on which a fault or damage to control devices is detected. Notification may be made in writing or by electronic communications in any form.

The supervisory authority with which the seller is registered as a taxpayer must be notified within two working days after the day the fault or damage is detected. A written or electronic notice in any form is also permitted. Keep proof of sending so you can track compliance with the deadlines.

The cashier should report the failure to the employee responsible. The owner or an authorised person arranges contact with the CSO, notification of the DPS, and a switch to a prepared way of processing transactions. Do not dismantle the RRO or remove its seals yourself: the law requires repairs to be carried out through the CSO.

Under Article 14 of Law No. 265/95-VR, the CSO must restore the RRO's operation within seven working days. If warranty repair is not provided, no later than the seventh working day from the date the RRO was accepted for repair, the CSO must put into operation a backup RRO duly registered to the seller.

How to use a backup RRO

A backup RRO must be registered before use. It must be suitable for the relevant field of application, properly sealed, and operated in accordance with RRO registration and use rules. Borrowing an unregistered device does not meet this requirement.

An RRO must be used at the business premises specified in its registration certificate and under a technical maintenance and repair agreement. Keep the registration certificate and the latest seal certificate, or copies of them, at the place of settlement.

KORO and the settlement book: when and how to use them

KORO is the book of settlement transactions. A settlement book, or RK, contains numbered settlement receipts for customers. To operate during a hardware RRO breakdown or a temporary power outage, the KORO and RK must be duly registered. An ordinary notebook or an informal sales slip is not a substitute.

If the shop chose to operate without KORO and declared this when registering the RRO, it must stop transactions in the event of a breakdown or power outage until a backup RRO is properly connected or operations can be resumed. Buying a book and immediately starting to issue receipts is not enough.

How to record transactions while the RRO is out of service

1. Check that the books are registered and correspond to the RRO. The KORO must be kept at the place of settlement.
2. Enter the date you start using the RK on its registration page.
3. Before using the RK, fill in columns 1–5 of Section 2 of the KORO for the RRO.
4. Enter the full transaction amount and all required details on both the stub and detachable part of each receipt. Give the customer the detachable part no later than the end of the transaction.
5. Record cash that was at the place of settlement when the failure occurred on the receipt stub, marked “Service deposit”. Record cash withdrawals marked “Service withdrawal”.
6. Make KORO entries for each working day on which the RK is used. If one period of use covers several days, make a separate entry for each day.

On the first day, the entries in Section 1 of the KORO must also include the relevant amounts shown on the control tape from the beginning of the working day until the breakdown or power outage. Amounts received from and paid to customers must be accounted for separately.

A VAT, excise, or other taxpayer must enter the relevant taxable amounts on the stub of an ordinary settlement receipt in accordance with the RK rules. When money is refunded, enter the amount on the stub and detachable part with a minus sign. If the refund exceeds UAH 100, the financially responsible person or employee processing the transaction must draw up a cash disbursement report. It must include details of the document identifying the customer, information about the goods or service, the amount paid out, and the number, date, and time of issue of the settlement document confirming the purchase. Submit the report to accounting and keep it for three years; if there is no accounting department, attach it to the last page of the relevant KORO.

Do not correct entries on receipts or reuse them. Cancel an erroneous or damaged receipt by marking “Cancelled” on its stub and detachable part and certifying the mark with the cashier's signature. Leave the stubs in the book.

What the seven working days mean

In Article 5 of Law No. 265/95-VR, the “no more than seven working days” limit expressly applies to a temporary power outage. Separately, Article 14 sets a seven-day deadline for the CSO to restore the RRO and a deadline for putting a backup RRO into operation if warranty repair is not provided.

Do not apply this deadline to a PRRO: different rules apply to a faulty PRRO and its offline operation. Nor does the seven-day period allow you to accept payments without registered books or a backup RRO.

PRRO breakdown: Form No. 2-PRRO and restoring operations

If the PRRO itself has failed, electronically notify the supervisory authority, the PRRO manufacturer, and/or the CSO, if available, on the day the failure is detected. Use Form No. 2-PRRO — notification of a detected malfunction.

Form No. 4-PRRO serves a different purpose: it reports the start and end of offline operation caused by loss of connection to the fiscal server. Do not use it instead of a breakdown notice.

After the failure notice is submitted, a corresponding mark is entered in the PRRO Register. Do not process transactions on that PRRO until the fault is fixed. The procedure allows you to connect a duly registered backup RRO.

Once the fault has been fixed, submit an application using Form No. 1-PRRO, marked “Resumption of operation”, to resume work. If no such application is received within a month, a record cancelling the PRRO registration is entered in the Register. The owner should monitor this deadline and the outcome of the application.

What to do after changing the software

Before resuming sales, check whether the PRRO registration details have changed. The procedure distinguishes between resuming operations, re-registration, and amending the Register. Do not assume that a resumption notice is sufficient if the register details no longer match the Register.

Re-registration is required if the seller's name or tax number changes without the seller ceasing operations, or if the name or address of the business premises changes. For other application data changes that do not require re-registration, submit an application to amend the details. Before submitting these applications, send the last fiscal reporting receipt and close the last shift in accordance with the Procedure.

PRRO without internet or a DPS connection: offline operating conditions

Offline mode is when a functioning PRRO creates electronic settlement documents without a connection to the fiscal server. The numbers for these documents come from a range obtained in advance from the DPS for that specific PRRO.

• The PRRO must have an unused range of fiscal numbers.
• No refusal of offline transactions must have been declared for the PRRO.
• Each number may be used once for one electronic document and only on the PRRO to which the range was issued.
• An offline receipt must include a fiscal number, a control value, and an offline-mode mark.
• Documents must remain stored on the PRRO until they are sent to the server and delivery is confirmed.

When the PRRO switches to offline mode, the software must generate a Form No. 4-PRRO notice marked “start of PRRO transfer to offline mode”, assign it a number from the range, and store it until it can be sent to the server after the connection is restored. This is required by paragraph 6 of Section V of the Procedure for Using PRROs.

The number range is required not only for sales receipts. Numbers are also used for other documents required offline, including notices and fiscal reporting receipts. Therefore, the number of unused numbers is not the same as the number of purchases that can still be recorded.

36- and 168-hour limits and the special exception

The general limits under Article 5 of Law No. 265/95-VR are no more than 36 consecutive hours of offline operation and no more than 168 hours during a calendar month.

Paragraph 13 of Section II of this Law allows these limits to be exceeded for the duration of martial law or a state of emergency, or in circumstances of force majeure. This special exception applies to offline operating time and the use of numbers.

The exception does not remove the need to obtain a range of fiscal numbers, issue the required documents, and transmit them after the connection is restored. It also does not make faulty software or a switched-off device operational. Before working offline for an extended period, check the technical limitations of your software solution.

Under the general procedure, a brief reconnection does not necessarily interrupt the accounting of offline time. If the server did not register any online settlement document between the end of one offline session and the start of the next, that interval is also included in offline time.

How to transmit offline receipts after the connection is restored

1. The PRRO must switch to online data exchange as soon as the connection to the fiscal server is restored.
2. When offline mode ends, the PRRO generates a Form No. 4-PRRO notice with the corresponding mark.
3. Within an hour of establishing the connection, send the server a package containing notices of the start and end of offline operation and electronic copies of settlement documents and fiscal reporting receipts. Sign the package with the electronic signature of the person who processed the transactions or the electronic seal of the seller to whom the PRRO is registered. If the cashier's key certificate expired during offline operation, the software solution must allow signing with a valid key certificate belonging to the senior cashier or manager.
4. Transmit settlement documents before sending the electronic fiscal report or fiscal reporting receipt for the day they were created.
5. Check for delivery confirmation. The documents must remain stored on the PRRO until confirmation is received.

If a shift needs to be closed while offline, generate the fiscal reporting receipt after the last settlement document of that shift and before the notice opening the next shift. Loss of connection does not remove the requirement to record the end of a shift.

How to avoid registering one sale twice

Example: the server registered an online receipt for UAH 800, but the response did not reach the PRRO. The software completed the same transaction offline with a different number. After the connection is restored, there may be two documents for one purchase.

In this situation, first compare the documents, their numbers, and the actual payment. Paragraph 11 of Section V of the Procedure for Using PRROs provides for resolving such a duplicate with a “storno” operation registered on the fiscal server, specifying the numbers of the document being reversed and the duplicate document. Do not cancel a receipt based on an assumption alone.

Offline receipts are already settlement documents with assigned numbers. After the connection is restored, transmit them to the server; do not record the same purchases as new sales.

How to resume using the hardware RRO after repair or power restoration

Before resuming operations, check that the RRO is working and has been properly sealed after repair. If the RRO's internal software version changed during repair, it must be re-registered: within five working days after the day the change occurred, submit to the supervisory authority where it is registered an application using Form No. 1-RRO, marked “Re-registration” and stating the reason, together with the registration certificate. This is required by paragraph 2 of Chapter 3, Section II of the Procedure for Using RROs; it should not be applied to an ordinary PRRO software update. If a KORO is registered for the hardware RRO, a change to its internal software version also requires KORO re-registration under paragraph 1 of Chapter 2, Section II of the Procedure for Keeping KORO and RK. A registered RK must also be re-registered when the RRO is re-registered, under paragraph 8 of Chapter 1, Section III of that Procedure. The owner must arrange these steps together with re-registration of the device.

If you used an RK, fill in columns 6–8 of Section 2 of the KORO before starting to register transactions through the RRO. Check the daily entries and that the amounts correspond to the receipts.

Under paragraph 10 of Section III of the Procedure for Using RROs, after installing a repaired or backup RRO, or restoring power, enter through the RRO the transaction amounts for the period when the RK was used. If the operational memory was cleared, also enter the amounts shown on the control tape for the period before the failure. Enter amounts separately for each VAT, excise, or other tax or duty rate, then generate a Z-report. If necessary, register cash at the place of settlement using the “Service deposit” operation.

In the KORO entry for the fiscal reporting receipt after operations resume, specify which earlier dates the totals cover. Entering RK amounts through the RRO is the prescribed procedure for restoring the records; there is no need to charge customers again.

Do not record sales already properly processed through a backup RRO again as new purchases on the primary one. The person responsible for accounting must reconcile documents from the primary RRO, backup RRO, and RK, if used, against payments and stock movements.

If an RK was used during an RRO breakdown or power outage, submit a Report using Form No. ZVR-1 to the supervisory authority no later than the 15th day of the month following the reporting month. Complete it in accordance with the Instructions approved by Ministry of Finance Order No. 13 of 21.01.2016. If an RK was used while the RRO was out of order, also submit a Statement of Settlement Books Used as part of the report. Processing accumulated amounts through the RRO after operations resume does not replace this reporting.

Keep used KORO and RK books for three years after they are completed. Daily Z-reports must be stored so they can be visually reviewed; for these reports, the Procedure for Keeping KORO refers to the retention period set out in paragraph 44.3 of Article 44 of the Tax Code.

Excise and licensed goods: what to check before resuming sales

A failure does not cancel the requirements for programming goods in the RRO or PRRO when selling excisable goods. The product subcategory code under the Ukrainian Classification of Goods for Foreign Economic Activity (UKT ZED), name, price, and quantity records are required. For retail sales of alcoholic beverages that must bear excise tax stamps, the fiscal receipt must state the digital value of the stamp's barcode — its series and number. This detail does not apply to beverages that are not required by law to bear such stamps.

Use of a PRRO is prohibited for wholesale and retail fuel sales. Therefore, a PRRO cannot be chosen as a backup method for fiscalising fuel sales.

For filling stations with a specialised RRO, the general KORO and RK procedure is not a substitute for functioning equipment. According to DPS guidance, if such an RRO breaks down, transactions may be processed only through a duly registered backup RRO; if power is cut, settlement transactions must not be carried out. The Technical Requirements for Specialised Electronic Cash Registers for Filling Stations, approved by State Commission protocol decision No. 13 of 27.06.2002, provide for blocking fuel dispensing if the cash register has no power.

Before retailing alcoholic beverages, tobacco products, or liquids for electronic cigarettes through a backup RRO, check its details in the Unified Register of Licensees for the relevant place of trade if a licence is required for that trade. If you will use KORO and an RK, also check the details of these books. For retail fuel sales, check the Unified Register of Licensees and Places of Fuel Circulation, taking account of the special rules for filling stations. The licensing authority makes changes or refuses them within five working days of receiving the application. If adding a backup register increases the number of RROs/PRROs used for retail sales of alcoholic beverages, except cider and perry without added alcohol, a licence fee must be paid for each added RRO/PRRO under Article 52 of Law No. 3817-IX. Registering a device as an RRO does not replace adding the licensing details.

A change to the list of fiscal numbers for RROs, PRROs, KORO, and RK is grounds for submitting an application to amend the relevant register. Parts nine of Articles 34 and 35 of Ukrainian Law No. 3817-IX of 18.06.2024 set a deadline of 30 calendar days from the event that caused the change. This deadline does not allow sales through a register whose details are absent from the required register: paragraph 23 of part two of Article 73 provides a separate penalty for such trading. Prepare the backup register's licensing details before using it.

Penalties provided by law

Under paragraph 1 of Article 17 of Law No. 265/95-VR, a sale without proper fiscalisation, for less than the full amount, or without issuing the required settlement document carries a financial penalty of 100% of the sale amount for the first violation and 150% for each subsequent violation.

Example calculation: if the first violation concerns a sale of UAH 800, the penalty is UAH 800. A subsequent violation for a sale of the same amount incurs a penalty of UAH 1,200: 800 × 150%.

Reduced penalties of 25% and 50% for individual entrepreneurs specified by law applied for a limited period ending on 31 July 2025. They do not apply to new violations after that date.

Paragraph 14 of Section II of the Law provides territorial exemption from liability for specified violations in temporarily occupied territories and areas of active or possible hostilities, up to the relevant dates in the official list. This exemption does not cover violations of settlement procedures for sales of excisable goods. A power or internet outage alone does not automatically exempt a business from penalties.

How to check fiscal receipts in Torgsoft after a failure

The additional paid “Software RRO” option generates fiscal receipts in Torgsoft and transmits them to the DPS. The “Software RRO” item becomes available after the “Connect Software RRO” option is activated. It works with Start, Ultra, and Terminal licences; it must be connected for every workstation where fiscalisation takes place.

To check transactions after a failure, use the PRRO analytics data: receipt statuses, fiscal numbers, goods, and taxes. If a customer needs a document for a sale that has already been registered, the software supports reprinting a copy. Check for an existing receipt first to avoid creating a duplicate sale.

The option's official page describes automatic switching of a correctly configured PRRO to offline mode and subsequent transmission of accumulated receipts. Before operating, check the registration details, validity of the electronic signature, the obtained number range, and offline-mode settings. The legal exception concerning offline duration does not mean the installed software version can technically exceed its limits.

What the owner should prepare for the next failure

• Appoint a person responsible for registers, DPS notifications, and contacting the CSO. Make their contact details available to cashiers.
• For a hardware RRO, check that a backup RRO is ready or that KORO and an RK are registered. If the chosen procedure is to stop transactions without books, explain it to cashiers.
• For a PRRO, check the validity of electronic signatures, cashier details in the Register, permission for offline operation, and the number of unused numbers available.
• Check the backup power supply for the device running the register and the available way to restore the connection.
• Explain how cashiers can check the result of the last payment and whether a receipt exists before repeating an action.
• Decide who will reconcile delivery of offline documents, reports, receipts, payments, and stock movements after operations are restored.

Official sources

Additional sources for hardware RRO data transmission, reporting after use of an RK, and licensing details:

• DPS guidance on power outages and loss of internet connection: subparagraph 3.1.2 of paragraph 3.1, Section III of the Requirements under Ministry of Finance Order No. 1057 of 08.10.2012; paragraph 9 of the Requirements under Cabinet of Ministers Resolution No. 199 of 18.02.2002.
• DPS guidance on completing and submitting ZVR-1 after power is restored: reporting procedure and Instructions under Ministry of Finance Order No. 13 of 21.01.2016.
• DPS guidance on settlements at filling stations if a specialised RRO breaks down or power is cut: Technical Requirements under State Commission protocol decision No. 13 of 27.06.2002.
• Law of Ukraine No. 3817-IX of 18.06.2024: Articles 34 and 35 on licensing registers and amendments; paragraph 23 of part two of Article 73 on liability.
• DPS guidance on changing RRO, PRRO, KORO, and RK details in licensing registers: deadline for submitting the application and for the licensing authority to make changes.

• Law of Ukraine No. 265/95-VR of 06.07.1995 “On the Use of Transaction Registrars in Trade, Food Service and Services”: Article 3, including paragraphs 1, 2, 6, 9–11, 14, and 16; Articles 5, 14, and 17; paragraphs 13–15 of Section II.
• Procedure for Registering and Using RROs for Settlements for Goods and Services, approved by Ministry of Finance Order No. 547 of 14.06.2016: Section III, including paragraphs 2–4.
• Procedure for Registering and Keeping Settlement Books and Books of Settlement Transactions, approved by Ministry of Finance Order No. 547 of 14.06.2016: Chapter 1 of Section II; paragraphs 6, 9, and 10 of Chapter 4, Section II; Chapters 1 and 2 of Section III.
• Procedure for Registering, Maintaining the Register, and Using PRROs, approved by Ministry of Finance Order No. 317 of 23.06.2020: paragraphs 8–12 of Section II; Sections IV and V; Forms No. 1-PRRO, No. 2-PRRO, and No. 4-PRRO.
• Procedure for Determining, Issuing, Reserving, and Using Fiscal Number Ranges for PRRO Offline Operation, approved by Ministry of Finance Order No. 317 of 23.06.2020: paragraph 5 of Section I; Sections II and III.