FOP may oblige to change fiscal checks from 2027: what the Ministry of Finance proposes

What details do you want to change?

The Ministry of Finance proposes to review several provisions regarding fiscal checks.

In particular, it is planned to leave only two forms of payment — cash and non-cash. They want to remove the "OTHER" option.

It is also planned to clarify the display rules commission paid by the owner of the payment card during surgery.

Another change concerns the QR code: they want to relax the requirement to indicate the time of the operation to seconds. At the same time, the requisite itself will not be completely canceled.

IMEIs may appear in receipts for smartphones

The most noticeable change will concern sellers of mobile equipment.

For certain types of mobile phones and equipment according to UKT ZED codes 8517130000 and 8517140000 it is proposed to add to the fiscal check IMEI of the device.

For sellers, this will mean the appearance of additional mandatory details during the sale process.

The purpose of such an innovation is to strengthen control over legality of import and further circulation of mobile devices in Ukraine.

What this will mean for FOP

If the changes come into force, entrepreneurs who use PRO or PRRO will have to update the software and settings of cash register systems in advance.

The most preparatory changes will be needed by sellers of smartphones and other equipment, for which it will be mandatory to indicate the IMEI.

At the same time, this is only for now project of normative changes, so the final list of requirements and the date of their introduction may still change during the approval of the document.

Checks are gradually going digital

In parallel, the state is developing electronic fiscal checks. In 2026, the Ministry of Digitization launched a pilot project eCheck, which provides for the possibility of automatic saving of fiscal documents in mobile banking.

Thus, the potential changes of 2027 concern not only the form of the paper check, but also further digitization of payments and strengthening of control over goods sold through official retail.