Electronic Cash Registers

Frequently asked questions

• Usage and accounting of fiscal sales through ECR in Ukraine

  • Who needs a cash register?

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    Who is required to use a cash register (ECR/pECR) in Ukraine:

    • Individual entrepreneurs of groups 2-4 on a simplified tax system, regardless of the type of activity and income volume.
    • FOP on the general tax system.
    • Business entities that sell excisable goods (alcohol, tobacco) in a single trading object with other goods are required to use ECR/pECR only for the sale of excisable goods.
    • Other business entities, according to the list defined by the Cabinet of Ministers (public catering services, provision of paid services for the repair and maintenance of computer equipment, repair of household goods, etc.).

    Who may not use a cash register (ECR/pECR):

    • FOP of group 1 on a simplified tax system.
    • Business entities that conduct transactions exclusively in a non-cash form (using payment cards, bank accounts, etc.).
    • Individuals who sell their own plant-based products.

    Important: From October 1, 2023, fines for violations of cash register usage rules have been reinstated.

  • When should a check be issued?

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    A receipt is issued for any transaction: payment by card (on the website or via POS terminal), cash, payment and receipt of goods by mail.

    Sale of goods on a postpaid basis: when to issue a receipt?

    Situation	Receipt Printing	Explanation
    The seller sends the goods by Nova Poshta with postpayment	Yes	- The Sole Proprietorship is required to print a fiscal receipt before sending the goods. — The receipt is included in the package. — The receipt specifies: * type of payment: "on credit" or "deferred payment"; * payment method: "non-cash"; * the amount to be paid by the buyer.
    The seller receives cash for postpayment at the Nova Poshta branch	No	- Receiving cash is not a settlement transaction. — No need to print an additional receipt.
    The seller sends the goods by Ukrposhta with postpayment	No	- Sending goods by Ukrposhta does not require fiscalization. — No need to print a receipt.
    The seller sends the goods by courier or logistics company	Yes	- The Sole Proprietorship is required to print a fiscal receipt before sending the goods. — The receipt is included in the package. — The receipt specifies: * type of payment: "on credit" or "deferred payment"; * payment method: "non-cash"; * the amount to be paid by the buyer.
    The buyer refuses the goods delivered by Nova Poshta	Yes	- The Sole Proprietorship must issue an expenditure receipt (or another document) to cancel the transaction. — The form "FKCH-2" is used.

    For a definitive explanation, contact your tax office.

  • Can the software cash register be installed on multiple devices?

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    Yes, but with one key, you can work on only one device at a time.

  • Do you need to deregister the hardware ECR to use the software ECR?

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    No, there are no legislative restrictions. The classic and software ECR can work in parallel. If you decide to use only the software cash register, you need to cancel the registration of the regular cash register.

  • Can you issue receipts only in electronic form when using a software ECR?

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    Yes, but if the customer requests a paper receipt, it must be provided.

  • Do you need to perform "cash in" and "cash out" operations when using a software ECR?

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    Yes, "cash in" and "cash out" operations must indeed be performed when using a software Electronic Cash Register (ECR) if you:

    • Add change money to the cash register.
    • Withdraw cash from the cash register.

    These operations help to:

    • Control the cash balance in the cash register.
    • Reconcile the cash register.
    • Make cash flow reporting more accurate.

  • How is the fact of data transmission to the fiscal server confirmed?

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    1. Electronic receipt for opening a shift:

    • When opening a shift, your software ECR sends data to the fiscal server of the State Tax Service (STS).
    • If the data is successfully transmitted, you receive an electronic receipt.
    • This receipt contains a unique number and the time of opening the shift.
    • Keep the receipts for opening shifts to confirm that your software ECR is registered with the STS and that your sales data is transmitted correctly.

    2. Fiscal receipt number:

    • When printing a receipt, your software ECR sends data about the receipt to the fiscal server of the STS.
    • If the data is successfully transmitted, the receipt is assigned a unique fiscal number.
    • You can check the fiscal number of the receipt on the STS website.
    • The presence of a fiscal number confirms that the receipt is registered with the STS.

    Important:

    • Ensure that your software ECR has a stable internet connection so that data can be transmitted to the fiscal server.
    • Regularly update your software ECR to ensure it operates with the latest version of the STS server.

  • How many electronic seals for signing receipts need to be registered?

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    The number of electronic seals required depends on the number of software Electronic Cash Registers (ECR) you use:

    • One electronic seal certificate can be used on only one ECR.
    • For simultaneous use of multiple ECRs, you will need a corresponding number of registered cashiers and electronic seal certificates.

    For example:

    • If you have one ECR, you need only one electronic seal.
    • If you have two ECRs, you need two electronic seals and two registered cashiers.
    • If you have three ECRs, you need three electronic seals and three registered cashiers.

  • In the event of a power or internet outage, can you continue to work with the ECR?

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    Yes, in certain cases, you can continue to work with the software ECR even during a power or internet outage.

    1. Offline mode:

    • Torgsoft's software ECR allows you to work in offline mode during a power or internet outage.
    • In this mode, the software ECR continues to register settlement operations but cannot transmit data to the fiscal server of the State Tax Service (STS).
    • After the power and internet are restored, Torgsoft's software ECR automatically synchronizes with the fiscal server, transmitting all offline data.

    Important:

    • The maximum duration of offline work is limited to 36 hours.
    • After this period, the software ECR cannot be used offline anymore.

    2. Using a backup power source:

    • To work with Torgsoft's software ECR, connect the computer with Torgsoft and the router to a backup power source, such as a battery.
    • This will allow you to continue working with the software ECR even during a power outage.

  • Can you print Z-reports and receipts for past periods using Torgsoft's software ECR?

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    Yes, but you will not be able to use these receipts for accounting or tax purposes.

    Receipts printed for past periods do not have legal force.

    The function of printing receipts for past periods is usually used for:

    • Sales analysis. You can print receipts for a specific period to analyze your sales.
    • Restoring lost receipts. You can print copies of lost receipts for your customers.

  • Do you need to paste Z-reports into the Book of Accounting of Settlement Operations and make records of cash deposits?

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    Do you need to paste Z-reports into the Book of Accounting of Settlement Operations (BASO) and make records of cash deposits?

    No. Since 2021, in Ukraine, it is not required to paste Z-reports into the Book of Accounting of Settlement Operations (BASO) and make records of cash deposits.

    Here’s what has changed:

    • Z-reports are automatically transmitted to the fiscal server of the State Tax Service (STS) when the shift is closed on the software ECR (Electronic Cash Register).
    • Z-reports are stored electronically on the STS portal and on the STS server for 1095 days.
    • Records of cash movements and settlement amounts are entered into the BASO daily based on data from the software ECR instead of Z-reports.

  • When should a check be issued when ordering in an online store?

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    If payment is made by card on the website, the receipt can be generated immediately after payment and sent to the customer's email. If payment is made upon receipt, the receipt can be generated after confirmation from the postal service that the customer has received and paid for the goods.

    
    
    

    Situation	Is it necessary to issue a receipt?	Why?
    Payment by card on the website	Yes	The receipt must be issued immediately after payment and sent to the customer's email.
    Payment upon receipt	Yes	The receipt must be issued after confirmation from the postal service that the customer has received and paid for the goods.

    For a definitive explanation, contact your tax office.

    Regardless of the payment method, the seller is required to issue a receipt to the buyer.

    The receipt must contain all necessary information about the purchase, including:

    • The name and address of the seller
    • The name and quantity of goods
    • The price of the goods
    • The amount paid
    • The date and time of sale
    • The fiscal number of the receipt

    The electronic receipt must be readable, stored for 7 years, and available for printing.

    The buyer has the right to request a printed receipt.

  • What equipment can be used to work with a software ECR?

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    The software ECR from Torgsoft can be installed on a smartphone, tablet, computer, or laptop.

    1. Operating system:

    • Smartphones and tablets: Android 6.0 or higher, iOS 11 or higher.
    • Computers: Windows 7 SP 1 or higher.

    2. Internet connection:

    • A stable internet connection is mandatory for transmitting data to the fiscal server of the State Tax Service (STS).

    3. Additional equipment:

    • Receipt printer for printing paper receipts.

  • How can you receive an e-receipt through a software ECR?

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    According to Ukrainian legislation, a seller can provide an electronic receipt to a buyer through a software ECR (Electronic Cash Register) in several ways:

    • Display a QR code with a link to the receipt. The buyer can scan the QR code with their smartphone to view the receipt electronically.
    • Send to email. The seller can send the electronic receipt to the buyer's email address.
    • Send via SMS or messenger. The seller can send the electronic receipt via SMS or messenger (e.g., Viber, Telegram).
    • Print. The seller can print a paper receipt with a QR code that links to the electronic version of the receipt.
    • Display on the website. The seller can place the electronic receipt on their website, where the buyer can view or download it.

    Important:

    • Regardless of the method of provision, the electronic receipt must meet all the requirements for fiscal documents.

    The electronic receipt must contain all necessary information about the purchase, including:

    • The name and address of the seller
    • The name and quantity of goods
    • The price of the goods
    • The amount paid
    • The date and time of sale
    • The fiscal number of the receipt

    The buyer has the right to request a printed receipt.

  • Can a receipt issued by a software ECR be verified?

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    A receipt issued by a software ECR (Electronic Cash Register) can be verified in several ways.

    On the website of the State Tax Service of Ukraine:

    • Go to https://cabinet.tax.gov.ua/cashregs/check.
    • Enter the fiscal number of the receipt and the date of purchase.
    • Click the "Check" button.
    • The system will display information about the receipt if it is registered on the fiscal server of the State Tax Service.

    Using a QR code:

    • The software ECR must include a QR code.
    • Scan the QR code with your smartphone.
    • Follow the link that appears on the screen.
    • View the receipt in electronic form.

  • What electronic signatures can be used for working with a software ECR?

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    An electronic signature of an authorized person (cashier) or an electronic seal of the enterprise is required. You can obtain signatures for all cashiers or use one seal signature for the cash register. Register the electronic signatures/seals with the tax authorities.

  • What are UCC FEA codes and where can you get them?

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    UCC FEA (Ukrainian Classification of Commodities for Foreign Economic Activity) is a 10-digit code for identifying a product, determining customs duties, and control. Since 01.08.2020, all business entities trading in excisable goods must indicate the UCC FEA code in each receipt. Such goods include alcohol, tobacco products, fuel, cars, and electricity. The codes can be found on the Customs Service website.