How to Register an ECR and PECR: Procedure, Documents, Deadlines, and Obtaining a Registration Certificate

To use a hardware ECR, a Sole Proprietorship or legal entity must first notify the State Tax Service (STS) of its business premises using Form No. 20-OPP, select an ECR model approved for initial registration, conclude an agreement with an authorized service center (ASC), and submit an application using Form No. 1-ECR. Within two business days, the STS reserves a fiscal number, after which the ECR must be fiscalized, personalized, and sealed by the ASC within the prescribed period. Once the STS receives the necessary electronic documents from the ASC, it completes the registration and issues a registration certificate using Form No. 3-ECR.

A PECR is registered differently: no service center, physical sealing, or activation of a hardware device's fiscal mode is required. The business premises must also be properly registered with the STS, after which an electronic application using Form No. 1-PECR is submitted. The STS fiscal server assigns the fiscal number, while information about cashiers' electronic signature certificates is submitted using Form No. 5-PECR.

Who is required to use an ECR or PECR?

Law of Ukraine No. 265/95-VR requires businesses that conduct payment transactions when selling goods, providing services, or operating in the restaurant industry to process these transactions through a registered ECR or PECR operating in fiscal mode and provide customers with a payment document in the prescribed format. These requirements apply, in particular, to cash and payment card transactions.

Certain categories of entrepreneurs are exempt under the law. In particular, first-group single tax payers are not required to use an ECR or PECR. For certain types and conditions of business activity, the legislation also permits payments without an ECR/PECR, provided that settlement books and Books of Accounting for Settlement Operations (KORO) are used in accordance with Article 10 of Law No. 265 and Resolution No. 1336 of the Cabinet of Ministers of Ukraine.

Therefore, before purchasing cash register equipment, you should first determine whether your particular method of accepting payments constitutes a payment transaction under Law No. 265.

Hardware ECR vs. PECR: differences in registration

The current electronic identifiers for Forms No. 1-ECR and No. 1-PECR are confirmed by the STS register of electronic forms.

What to do before registering a hardware ECR

1. Notify the STS about your retail outlet or other business premises

A store, café, warehouse where payments are accepted, office, online store, or other location to which an ECR will be assigned must be recorded in the STS database. To do this, submit a notification using Form No. 20-OPP.

As a general rule, the notification must be submitted within 10 business days after the facility is registered, established, or opened. The name and address of the business premises are subsequently used when registering an ECR or PECR. If the facility has not been reported, is marked as closed, or is no longer in operation, the STS will refuse to register the cash register.

2. Check the ECR model in the State Register

Not every cash register can be registered for the first time. The model and its modification must be included in the section of the State Register of ECRs that permits initial registration and must be suitable for the entrepreneur's business activities.

On April 7, 2026, the STS approved a new version of the State Register of ECRs by Order No. 257. Before purchasing or registering equipment, you must check the current register, as the STS will not register a model for which initial registration is prohibited.

The specific ECR device must also be checked separately: it must be included in the Register of Individual ECR Devices.

3. Choose an ASC and conclude an agreement

A hardware ECR must be maintained by an authorized service center. The ASC must be included in the relevant register, and information about a valid maintenance and repair agreement must be submitted to the STS.

If the STS has not received notification from the ASC about the concluded agreement, or if the agreement has been terminated, this constitutes grounds for refusing ECR registration.

How to register a hardware ECR

Step 1. Submit Form No. 1-ECR

To register the device, submit the «Application for Registration of a Cash Register» using Form No. 1-ECR, electronic identifier J/F1311406.

The application can be submitted electronically through the Electronic Cabinet or other electronic communication channels. The document must be signed by the head of the legal entity, the Sole Proprietorship, or a duly authorized representative. The representative must have documents confirming their identity and authority.

It is important to provide the following information correctly in the application:

• business entity details;

• model, serial number, and registration number of the individual ECR device;

• business premises where the cash register will operate;

• ASC;

• the ECR's intended area of use;

• whether the ECR is the primary or a backup device;

• the preferred method of receiving the registration certificate.

The details of the business premises must match the information submitted using Form No. 20-OPP.

Step 2. Wait for the fiscal number to be reserved

If there are no grounds for refusal, the STS decides whether registration is possible and reserves an ECR fiscal number no later than two business days after receiving the application.

On the day the number is reserved, the STS sends the selected ASC a confirmation using Form No. 2-ECR. It remains valid for three business days from the date it is sent to the ASC.

Step 3. Commission and seal the ECR

After the fiscal number is reserved, the ASC performs the technical work required to commission the ECR. This work must be completed within three days from the date the tax authority notifies the ASC that the fiscal number has been reserved.

At the same time, within three business days from the date Form No. 2-ECR is sent to the ASC, the entrepreneur must ensure:

• the fiscal number is entered into the fiscal memory;

• the ECR is personalized;

• the ECR is sealed by the ASC.

Once the work is completed, the ASC electronically submits the sealing certificate and ECR commissioning report to the STS on the day the device is commissioned.

This deadline is critical. If the required documents do not reach the STS within the prescribed period, the fiscal number reservation confirmation expires, and the fiscal number is canceled effective from the date it was reserved.

Step 4. Obtain the registration certificate

After receiving the properly completed sealing certificate and commissioning report, the STS enters the information into its information system and registers the ECR no later than the next business day.

Registration is confirmed by a certificate issued using Form No. 3-ECR. The registration date is the date on which the ECR information is entered into the STS information system.

How to obtain an ECR registration certificate

The entrepreneur selects the preferred method of receiving the document when completing Form No. 1-ECR.

The certificate may be:

• made available in the Electronic Cabinet;

• collected directly from the tax authority;

• sent by post;

• if the application was submitted electronically, a copy may be sent to the specified email address.

If postal delivery is selected, the business entity pays the postage by providing the STS with stamps sufficient to cover the cost of a registered letter with acknowledgment of receipt.

When the STS refuses ECR registration

The grounds for refusal are set out in paragraph 8, Chapter 2, Section II of Procedure No. 547. The STS will refuse registration if:

• the ECR is already registered;

• the model or modification is not included in the State Register of ECRs or has been removed from it;

• the device's intended area of use does not match that specified in the application;

• the ASC is not included in the Register of Authorized Service Centers;

• the business premises have not been reported using Form No. 20-OPP, are closed, or are not in operation;

• the business entity is not listed in the Unified State Register (USR);

• the applicant is not properly registered with the tax authority;

• in cases specified by the Procedure, the business entity or its division is not registered at the address of the business premises;

• the STS has not received information from the ASC confirming a valid maintenance and repair agreement;

• the ECR is listed as stolen;

• the specific ECR device is not included in the Register of Individual ECR Devices;

• the business entity is a related party of the ASC.

The STS issues a refusal notice stating the reason within two business days. For electronic applications, the refusal information appears in the second electronic receipt.

How to register a PECR

PECR registration is entirely electronic. Before starting, the business premises must be properly registered with the STS using Form No. 20-OPP. An electronic signature is also required.

A Sole Proprietorship or legal entity submits Form No. 1-PECR, J/F1316605, at its principal place of tax registration. It can be submitted through the Electronic Cabinet, an API interface, or other permitted electronic communication channels. The fiscal server automatically checks the application and either registers the PECR by assigning a unique fiscal number or issues a refusal stating the reason.

For cashiers, Form No. 5-PECR must be submitted. This is a notification containing information about qualified or advanced public key certificates that will be used when operating the PECR. The current electronic identifier is J/F1391802.

A PECR does not require a service center, fiscal number reservation through an ASC, physical sealing of a device, or a registration certificate using Form No. 3-ECR. Fiscal functions are performed by the STS fiscal server.

Why PECR registration may be refused

Registration may be refused, in particular, if the electronic document does not comply with the required format, mandatory fields are missing, the electronic signature is invalid, or the applicant has no signing authority; a PECR with the same name and local number is already registered; the business premises have not been reported using Form No. 20-OPP or are closed; the business entity is not listed in the USR; or the application contains discrepancies with the STS registration and tax records.

For an online store, the business premises must also be identified, Form No. 20-OPP must be submitted, the PECR must be registered, and the cashier key details must be provided. The STS separately confirms this procedure for online trading.

When an ECR must be re-registered

If the information stated in the registration certificate changes, including the business entity's name, tax details, or other circumstances requiring the certificate to be replaced, Form No. 1-ECR marked «Re-registration» must be submitted within five business days following the date of the change.

If an ECR is moved to different business premises, those premises must first be properly reported using Form No. 20-OPP. Then Form No. 1-ECR marked «Re-registration» and the registration certificate must be submitted. If there are no grounds for refusal, the STS completes re-registration within two business days.

If a retail outlet closes or is no longer in operation, you cannot simply change its status in Form No. 20-OPP and continue using the ECR assigned to it. The ECR must be promptly re-registered at different business premises or its registration must be canceled. For a PECR, notification that the business premises have closed may result in automatic cancellation of its registration by the fiscal server.

When ECR registration is canceled

Procedure No. 547 provides, in particular, the following grounds:

• submission of Form No. 4-ECR by the entrepreneur;

• expiration of the device's service life or legally established operating period;

• use of the ECR outside its approved area of application;

• noncompliance of the modification, design, or internal software with the registered model;

• termination or liquidation of the business entity;

• death, legal incapacity, or declaration of disappearance of a Sole Proprietorship;

• theft of the ECR;

• change of ECR ownership;

• closure or discontinuation of operations at the business premises specified in Form No. 20-OPP;

• discontinuation of the hardware ECR due to switching to a PECR.

Some grounds provide for voluntary cancellation at the entrepreneur's request, while others allow the STS to cancel registration without the entrepreneur's consent.

How to cancel PECR registration

An entrepreneur may submit Form No. 1-PECR, J/F1316605, marked «Cancellation of Registration». Registration may also be terminated based on Form No. 2-PECR, J/F1316701, in cases specified by the Procedure, including device malfunction, theft, or key compromise.

Before cancellation, all documents generated in offline mode, fiscal reporting receipts, and required notifications must be transmitted to the fiscal server.

The fiscal server also automatically cancels a PECR, in particular, following state registration of the termination of a legal entity or Sole Proprietorship, closure of the business premises reported using Form No. 20-OPP, and in other cases specified in Section III of Procedure No. 317. Notification of automatic cancellation is delivered through the Electronic Cabinet.

What to check before the first sale

Submitting an application alone does not mean you can already start accepting payments through the cash register. Before processing the first transaction, make sure that:

• the business premises have the correct status in the STS records;

• the hardware ECR is registered, sealed, and activated in fiscal mode, or the PECR is included in the PECR Register;

• current cashier key certificates have been submitted for the PECR;

• product and service names, prices, tax rates, and other mandatory information are programmed correctly;

• the cash register generates a payment document that meets the current format and content requirements;

• sales staff understand the procedures for sales, returns, cash deposits and withdrawals, and closing a shift.

The format and content of fiscal receipts are established by Ministry of Finance Order No. 13. If mandatory details are missing, the document may fail to meet the requirements for a valid payment document.

Penalties for operating without a properly registered ECR or PECR

Paragraph 1 of Article 17 of Law No. 265 provides for financial penalties, in particular, for failing to process payment transactions through an ECR/PECR operating in fiscal mode, processing transactions for less than the full amount, or failing to issue a valid payment document:

The temporarily reduced penalties that applied to certain Sole Proprietorships until July 31, 2025, have expired. Full penalty rates have applied since August 1, 2025.

Each individual sale made without properly using an ECR/PECR may be treated as a separate violation. Therefore, systematically failing to issue fiscal receipts significantly increases a business's financial risk.

Real-world example

During on-site inspections in the first half of 2026, the STS identified systematic payment transactions without an ECR and failures to issue fiscal receipts to customers at a flower shop in Rivne Oblast. According to the STS, the expected penalty exceeded UAH 120,000. At another store — a building materials retailer in Dnipropetrovsk Oblast — payment transactions conducted without properly using an ECR, combined with issuing documents that merely imitated fiscal receipts, resulted in penalties exceeding UAH 1.3 million.

PECR registration, fiscal receipts, and cash register transactions in Torgsoft

Torgsoft supports software-based ECRs. In the settings, you can create a PECR, specify its parameters and type, and generate and submit a PECR registration application. After successful registration with the STS, the registered PECR is added to the accounting system and used for cash register transactions.

For hardware fiscal registrars, Torgsoft supports fiscal sales and returns, cash deposits and withdrawals, and the generation of X and Z reports. In the receipt settings, you can select an operating mode: non-fiscal, fiscal, or mixed — where only specified product groups are fiscalized.

To monitor cash register transactions, the software provides «Fiscal Product Sales Analysis», which allows you to analyze sales by period, retail outlet, and the fiscal status of products and receipts. This helps business owners verify that the required sales have been processed through the fiscal system. However, legally valid confirmation of fiscalization remains the registration of the ECR/PECR and the payment document in the STS systems. Therefore, before starting operations, you must check the current fiscal number, cashier keys, tax rates, and receipt details.

Official sources

1. Law of Ukraine «On the Use of Cash Registers in Trade, Public Catering, and Services» dated July 6, 1995, No. 265/95-VR — Articles 2, 3, 5, 7, 9, 10, and 17. The law defines when an ECR/PECR is required, fiscalization requirements, and liability for violations.
   Text of Law No. 265/95-VR on the website of the Verkhovna Rada of Ukraine

2. Order of the Ministry of Finance of Ukraine dated June 14, 2016, No. 547 «On Approval of Procedures for the Registration of Cash Registers and Books of Accounting for Settlement Operations» — Section II, Chapters 2–4. Establishes the procedures for registration, re-registration, and cancellation of hardware ECRs.
   Order No. 547 and the ECR Registration Procedure

3. Order of the Ministry of Finance of Ukraine dated June 23, 2020, No. 317 «On Amendments to Order No. 547 of the Ministry of Finance of Ukraine dated June 14, 2016» — Procedure for the registration, maintenance of the register, and use of PECRs, particularly Sections II and III.
   Procedure for PECR Registration and Use

4. Tax Code of Ukraine dated December 2, 2010, No. 2755-VI — paragraph 63.3 of Article 63 concerning the registration of taxable objects; paragraph 296.10 of Article 296 concerning the exemption of first-group single tax payers from using an ECR/PECR.
   Tax Code of Ukraine

5. Order of the Ministry of Finance of Ukraine dated December 9, 2011, No. 1588 «On Approval of the Procedure for Registration of Taxpayers and Levy Payers» — Section VIII, Form No. 20-OPP. Establishes the procedure for notifying the STS about stores, offices, warehouses, and other facilities used for business activities.
   Taxpayer Registration Procedure No. 1588

6. 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 Payment Documents/Electronic Payment Documents…» — Sections I–II. Establishes the mandatory format and details of fiscal receipts.
   Regulation on the Form and Content of Payment Documents

7. Resolution of the Cabinet of Ministers of Ukraine dated August 23, 2000, No. 1336 — list of certain types and conditions of business activity for which payments without an ECR/PECR are permitted when settlement books and KORO are used.
   Cabinet of Ministers Resolution No. 1336

8. Order of the State Tax Service of Ukraine dated April 7, 2026, No. 257 — the current version of the State Register of Cash Registers, specifying ECR models approved or not approved for initial registration.
   STS Order No. 257 and the State Register of ECRs

9. State Tax Service of Ukraine — Register of Electronic Document Forms. This register publishes the current electronic identifiers for Forms No. 1-ECR, No. 1-PECR, No. 2-PECR, No. 5-PECR, and other electronic documents.