Requirement for obligatory use of payment terminals for certain categories of merchants has been postponed

Press service of the State Tax Service of Ukraine, published 01 January 2026 at 14:15 Chapter: News

Deadlines for obligatory provision of non-cash payments, including through electronic payment instruments, applications and payment devices, for individual merchants have been postponed.

According to Resolution of the Cabinet of Ministers of Ukraine № 1768 as of 29.12.2025, this applies to:

- merchants – individuals-entrepreneurs – single tax payers of the first group;

- merchants who trade using vending machines;

- merchants who carry out remote trade;

- merchants who sell their own grown or fattened products.

For these merchants, obligation to conduct cashless payments will arise three months after termination or cancellation of the martial law. Payers are advised to use additional time to prepare for the transition to cashless payments.

For reference:

Resolution of the Cabinet of Ministers of Ukraine № 1768 as of 29.12.2025 “On amendments to Paragraph 1 of Resolution of the Cabinet of Ministers of Ukraine № 894 as of 29.07.2022”.

Please note that requirements of the Cabinet of Ministers’ Resolution № 894 do not apply to merchants who conduct economic activities in territories of territorial communities located in the area of ​​military (combat) operations or which are under temporary occupation, encirclement (blockade).

Exemption will also be valid for three months after cessation of hostilities, de-occupation or liberation from encirclement of territories.

List of such territories is approved by the Ministry for Reintegration of Temporarily Occupied Territories of Ukraine.