Cashless payments will become mandatory later: who is affected by the postponement
Kyiv • UNN
The State Tax Service of Ukraine announced the postponement of the deadlines for mandatory cashless payments for sole proprietors of the first group and some other merchants. The obligation will arise three months after the end of martial law.
The deadlines for mandatory provision of cashless payments, including through electronic payment instruments, applications, and payment devices, have been postponed for certain merchants. This was reported by the State Tax Service of Ukraine, according to UNN.
Details
According to Cabinet of Ministers Resolution No. 1768 of December 29, 2025, this applies to: merchants - individual entrepreneurs - single tax payers of the first group, merchants who sell using vending machines, merchants who conduct itinerant (off-premises) trade, merchants who sell their own grown or fattened products
For these merchants, the obligation to conduct cashless payments will arise three months after the termination or cancellation of martial law.
We advise taxpayers to use the additional time to prepare for the transition to cashless payments
Recall
The Verkhovna Rada registered draft law No. 14161, which provides for the creation of a Register of persons whose payment transactions require enhanced control.