ECR for online trading in 2026
31.10.2025 19:52
ECR/pECR in online retail is mandatory when performing any payment transactions. A customer can pay for goods purchased online in cash or by non-cash payment, by payment card, by transferring funds via online banking services (LiqPay, WayForPay, etc.), or in cash to the courier. The online store uses an Electronic Cash Register or its software equivalent and issues a fiscal receipt.
When does an online store have to use an ECR/pECR?
According to the Law, an online store must use an ECR/pECR at the moment of the payment transaction.
What is a payment transaction?
A payment transaction is the process of receiving from a store’s customer payment for purchased goods via cash or non-cash payment. Any banking services and payment systems may be used for this purpose.
Which transaction is not considered a payment one?
Payment by IBAN is not considered a payment transaction. This refers only to a bank transfer of funds from one current account (customer) to another (seller) via internet banking.
Exception — a transfer to a Sole Proprietorship account via a payment terminal, bank card, or payment system. In such a case, the tax authority requires mandatory fiscalization of the transaction because it is a payment transaction.
Specifics of using ECR/pECR in online retail
The tax authority clarifies that the fiscal receipt issued by the ECR is the settlement document that confirms the transfer of funds to the online store’s account and the fact of purchase.
If a customer transfers funds to the seller via a payment system or banking service, such a financial operator is not considered the seller under the law and does not issue a fiscal receipt. Therefore, it is the seller who must use an ECR/pECR, issue a fiscal receipt, and provide it to the customer. This is a mandatory requirement for online stores, regardless of which payment system the customer chose to pay for the goods.
When exactly must an online store use an ECR/pECR?
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payment for goods by bank card;
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use of payment systems, e.g., LiqPay, WayForPay, Portmone, Monobank, etc.;
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cash payment to a courier;
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non-cash transfer via QR code if such a code redirects the customer to an acquiring service or a payment system.
More about different payment methods
|
How payment is made |
Is an ECR/pECR required? |
|
Payment for goods to current account details in IBAN format:
|
not required |
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Refund to the customer’s card for goods previously paid non-cash from the customer’s account to the online store’s IBAN details. |
not required |
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Ordering goods with cash on delivery via Nova Poshta, where the Sole Proprietorship has an agreement with the logistics company to transfer funds to the current account. |
required («Nova Poshta is a freight forwarder, not a trading intermediary or a courier service», therefore it does not fiscalize the sale of goods) |
|
Ordering goods with cash on delivery via Nova Poshta, and the Sole Proprietorship then collects cash. |
required |
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Payment for goods to the Sole Proprietorship’s card, including the card linked to the current account. |
required |
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Payment for goods by card via a POS terminal. |
required |
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Payment for goods in cash or by bank card to a courier. |
required |
|
Payment for goods on the seller’s website via payment systems. |
required |
Fines for operating without an ECR/pECR
From August 1, 2026, for violations of the legal requirements for using ECR/pECR, full fines were reinstated.
Thus, for conducting a payment transaction without an ECR/pECR, a fine may be imposed:
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100% of the value of goods or services sold — for the first violation;
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150% of the value of goods or services sold — for each subsequent violation.
Keep in mind that the tax authority constantly inspects entrepreneurs for concealed revenue. To avoid additional fines, process payment transactions correctly.
Torgsoft software, including the software ECR, is a tool for accounting of payment transactions that runs on the user’s devices and has flexible settings.
According to clause 11.2 of the License Agreement, the software is supplied «as is», and Torgsoft does not guarantee its conformity to the user’s expectations, to analogues or standards not provided for in the official specification.
Since there are more than 25 types of fiscal receipts in Ukraine depending on the field of activity and payment methods, before using the software ECR it is recommended to obtain official clarifications from the tax authorities regarding the compliance of receipts with legal requirements.
Detailed terms of use of the Torgsoft software ECR are available in the Regulatory Documents section.
FAQ
Who may operate without an ECR/pECR?
All entrepreneurs are obliged to use an ECR/pECR to fiscalize payment transactions. The only exception is Sole Proprietorships of Group 1. But they cannot engage in online retail.
Which law governs the use of ECR for online stores?
The Law of Ukraine No. 265/95.
What is considered cash settlement with an online store?
Payment for goods in cash to a courier, cash on delivery via «Nova Poshta», or payment at a bank cash desk, etc., is considered a cash settlement with an online store.
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