FOP of the first group from 2026: mandatory terminals and fines up to 17,000.

According to inkorr.com: Starting from the beginning of 2026, sole proprietors (FOP) of the first group will be required to accept card payments via POS terminals or other cashless payment methods. Despite the maintenance of the exception for the non-mandatory use of registration devices for payment operations (RRO/PRRO), the requirement for the possibility of card payments will be mandatory. This was reported by

FactorAcademy.

What fines are provided

If an entrepreneur is unable to accept card payments, this will be considered a violation of the law on cash payments and consumer rights. The law provides for three types of fines that can be imposed simultaneously:

• Main fine for violation of the payment order — from 1700 to 3400 UAH for the first violation and from 8500 to 17000 UAH for repeated

• Fine for restricting consumer rights in choosing the payment method — 8500 UAH

• Fine for violations of trade rules — from 17 to 170 UAH depending on the situation

Main fine: § 163-15 KUPAP

This article pertains to violations in the process of cash payments, particularly regarding non-compliance with the requirements for the possibility of cashless payments. In case of repeated violations, the fine will be significantly higher.

Second fine: § 23 of the Law “On Consumer Rights Protection”

The absence of a POS terminal is considered a restriction of the consumer's right to freely choose the payment method. This fine does not depend on whether the FOP is held liable under other articles of administrative responsibility.

Third fine: § 155 KUPAP

This norm will be applied in the case of violations of trade rules. Although the amount of the fine is lower, it can be imposed in addition to the two previous fines.

What FOPs should know

Experts recommend that entrepreneurs prepare in advance — select a bank or service for connecting the terminal, assess costs, and consider new requirements in their activities. Starting from 2026, inspections of the possibility of cashless payments will become a norm.

Such changes promote the development of cashless payments in Ukraine and increase consumer comfort. It is important for entrepreneurs to be prepared for the new requirements as this helps to avoid financial losses and ensure competitiveness in the market.