PRRO for an online store: when you need it and how to connect Checkbox

What a PRRO is

A software settlement transaction recorder (PRRO) is a program that issues fiscal receipts and sends them to the State Tax Service instead of a hardware cash register. It is governed by Law of Ukraine No. 265/95-VR on the use of cash registers. For an online store, a PRRO can issue the receipt automatically and e-mail it to the buyer.

When an online store needs a fiscal receipt

According to the tax service, when a buyer orders on the site and pays by card through a payment service (internet acquiring), the seller must run the operation through a cash register or PRRO and issue a fiscal receipt. The bank’s or payment service’s receipt is not a settlement document under Law No. 265/95-VR.

When the buyer transfers money to your account by IBAN on their own, the tax service treats it as a banking operation, so no receipt is needed. Giving the buyer a card number to pay to is treated differently — check with your accountant.

For cash on delivery the rules depend on who takes the money: the carrier in its own name or a financial intermediary on your behalf.

See also: Nova Poshta cash on delivery

Who is exempt

FOPs in single tax group 1 are exempt. The exemption for groups 2–4 ended on 31 December 2021, so since 1 January 2022 FOPs in groups 2–4 accepting cards must use a cash register or PRRO.

The obligation does not arise when the place of settlement cannot be determined, for example for purely electronic goods. Physical goods with delivery follow the general rules.

Deadlines and fines

The tax service explains that a receipt for an acquiring payment is issued from the bank’s data no later than the next working day, in chronological order, and no later than handing over the goods. Check the current explanations for your scheme.

Not running a sale through the register, not issuing a receipt or recording an incomplete amount is fined 100% of the sale for a first violation and 150% for each repeat. Reduced fines for non-VAT FOPs (25% and 50%) applied from 1 August 2023 to 31 July 2025; the full fines apply again from 1 August 2025.

Free PRRO DPS or commercial Checkbox

The tax service offers a free «PRRO DPS». An online store, however, needs automation: a receipt when the order is paid, e-mailed to the buyer. According to the tax service, PRRO DPS has no cash-on-delivery operations; commercial PRROs support them.

Checkbox is a commercial PRRO with an API, a cabinet and integrations with websites and carriers; its plan is paid separately. Tobto.shop also offers Vchasno.Kasa with the same capabilities.

See also: Vchasno.Kasa

How to connect Checkbox to a Tobto.shop store

1. Get a qualified electronic signature (KEP) for your FOP — you need it to register the register and the cashier.
2. Sign up at my.checkbox.ua, add a point of sale and a cashier, and register the software cash register with the tax service through the cabinet.
3. Copy the cashier PIN and the cash register licence key.
4. In the store admin open «Extensions» → «Marketplace» and install the free «Checkbox» extension.
5. Paste the PIN and licence key (or the cashier login and password). VAT payers map the store’s tax classes to tax codes.
6. Choose the «Test cash register» environment and place a test order with online payment — check the receipt and the buyer’s e-mail.
7. Switch to the live register and turn fiscalisation on.

From then on a receipt is issued for every paid order and a refund receipt for every refund. Receipts are e-mailed to the buyer, and the admin reconciles issued receipts with the register.

See also: Checkbox integration, Checkbox in the marketplace

Common mistakes

• Treating the acquiring receipt as a fiscal receipt.
• Forgetting the refund receipt when returning money.
• Using test register keys in live mode or the other way round.
• Not mapping tax codes for products if you are a VAT payer.
• Not opening and closing shifts — Checkbox can automate them in its cabinet.

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This article is for information only and is not legal or tax advice. Whether your store needs a PRRO depends on payment methods and tax system — check with your accountant.

Sources

• Law of Ukraine No. 265/95-VR on cash registers
• State Tax Service (ZIR): PRRO for card payments through a payment service
• State Tax Service (ZIR): when to issue a receipt for acquiring
• State Tax Service (ZIR): who is exempt from cash registers
• State Tax Service: fines from 01.08.2025
• State Tax Service (ZIR): PRRO DPS and cash on delivery
• State Tax Service: IBAN payments are not settlement operations