In Ukraine, not all entrepreneurs who do not provide the possibility of cashless payments in small settlements will be fined up to UAH 17,000 from January 1, 2025. Exceptions are made for individual entrepreneurs (“FOPs”) who are payers of the single tax of the first group.

This was reported by the State Tax Service. They noted that sanctions will also not apply to those who:.

At the same time, they emphasized: these categories of entrepreneurs are required to install payment terminals (POS terminals) from January 1, 2026. Moreover, regardless of the number of people living in a locality, where trade is carried out.

At the same time, it is emphasized that in general, from January 1, 2025, entrepreneurs must ensure the possibility of non-cash payments in settlements where less than 5 thousand live. people. It is prohibited, among other things:.