Mandatory card payments for group 1 entrepreneurs starting from 2026: who will avoid fines.

Starting January 1, 2026, the rules for individual entrepreneurs of the first group in Ukraine will change. This information was shared by tax consultant Mykhailo Smokovych.

New requirements for entrepreneurs

According to inkorr.com: The changes will primarily affect small entrepreneurs, who usually work for themselves or have small retail outlets. Starting in 2026, all individual entrepreneurs serving clients in cash will also be required to accept card payments. This new requirement even applies to first group entrepreneurs, who were previously exempted from such requirements. A fine of 8,500 hryvnias is imposed for non-compliance, except for those operating in combat zones or temporarily occupied territories.

Use of cash registers

The information about the mandatory use of cash registers for first group entrepreneurs is false. The legislation exempts these entrepreneurs from using cash register devices. Moreover, even if they use a terminal to accept card payments, they do not need to issue fiscal receipts.

Mobile solutions for accepting payments

Banking institutions offer mobile solutions for accepting card payments without the need for additional equipment. These services allow using an ordinary phone as a payment terminal, simplifying the payment process for entrepreneurs, especially in markets. The general introduction of terminal payments for all categories of individual entrepreneurs will help avoid shadow businesses and protect consumer interests.

Tax consultant Mykhailo Smokovych informed about the changes in requirements for individual entrepreneurs of the first group in Ukraine, which will come into force in 2026. Now all individual entrepreneurs who accept cash must have the ability to receive card payments, which is aimed at combating shadow businesses and improving consumer service quality.

These changes may significantly impact the work of small entrepreneurs. The introduction of card payments, although requiring additional efforts, will open new opportunities for business, help attract more customers, and improve financial transparency. Consumers will receive more convenience during purchases, and government agencies will be able to monitor the market more effectively.