Do you need a PRRO (software cash register) to sell event tickets online in Ukraine in 2026?

A guest buys a ticket on your page, pays by card and comes to the event a week later. Does that payment need a fiscal receipt? It depends on how they paid and on which reading of the law you rely on. Here are the situations organizers face.

Which FOP group to choose for events is covered separately: which FOP group an event organizer should choose.

• A settlement operation includes accepting payment cards from the buyer and, for bank card payments, issuing a settlement document for the cashless payment (Law No. 265/95-VR, Art. 2).
• The duty. Businesses that settle in cash or cashless form, including with electronic payment instruments, must run payments through a cash register (RRO) or software register (PRRO) for the full amount and give the buyer a settlement document, "including those ordered or paid for via the Internet". The receipt may be electronic and sent to the buyer's phone or email (Art. 3, items 1–2).
• Service name on the receipt. Single-tax FOPs who are not VAT payers may describe the service by its consumer features (same, item 2).
• Ticket exemption (Art. 9, item 4): registers are not used, among other cases, when selling "tickets to visit cultural, sports and entertainment venues".
• Service exemption (Art. 9, item 14): registers are not used "for payments for services made exclusively through remote banking systems and/or money-transfer services".
• Fines (Art. 17): 100% of the amount sold in breach for the first violation and 150% for each next one.

The only single-tax group exempt from registers is group 1 (Tax Code, 296.10).

Official clarifications from regional tax offices do not match, which is why you can find both "yes" and "no" online.

1. Card payment online = receipt required. Kyiv region office (02.06.2025): if goods or services are sold online and paid by card, the seller must use a register "regardless of which payment system was used". The bank or payment service is not the seller and issues no receipt. If the service is provided in person, a register is required; it can be skipped only when the buyer receives an electronic good (software, a file) purely online (kyivobl.tax.gov.ua). The Northern interregional office adds that the place of settlement includes the place where the buyer receives a prepaid service (nvp.tax.gov.ua, 2022). For an offline event, that is your venue.

2. Money-transfer services include cards. Zhytomyr region office (18.01.2022): a money-transfer service is a product of a bank or licensed non-bank institution used to initiate transfers "including with payment cards"; a register may be skipped if you accept no cash, cards or tokens at the place where the service is provided (zt.tax.gov.ua). By this logic, a service paid online through a transfer service needs no receipt.

3. Exemption only without accepting cards. Cherkasy region office (27.11.2023): item 14 exempts those who do not accept cash and "do not accept cashless payment with electronic payment instruments (payment cards)"; it does not apply to goods (ck.tax.gov.ua).

Venue tickets. The Ivano-Frankivsk (2023) and Rivne (2024) offices confirm the Art. 9, item 4 exemption for tickets to cultural, sports and entertainment venues, but remind that other settlement documents must still be issued and recorded under departmental rules (if.tax.gov.ua, rv.tax.gov.ua). Whether a FOP organizer renting a hall for one night and selling e-tickets counts as such a venue is not addressed.

The February 2026 consultation. Trade media (dtkt.ua, yankiv.com) report an individual tax consultation of 04.02.2026, No. 672/IPK/99-00-07-03-01: an e-ticket is not a settlement document, and a register is required when paid through transfer services. It concerned transport tickets sold by an intermediary. We could not open its text in the official consultation register (the search requires a CAPTCHA), so we rely only on the reports. We mentioned it in our wartime analysis.

What follows. The strictest and most recent clarification we verified (Kyiv region, 2025) requires a receipt for a service paid by card online and provided in person, which is exactly a ticket to an offline event. If you skip the PRRO, keep your accountant's written position or request your own individual tax consultation; the tax service gives it free on request (Tax Code, 52.1).

The acquirers themselves (fees, payouts, refunds) are compared here: mono vs LiqPay vs WayForPay for tickets.

The law also requires a settlement document for a person who returns goods or cancels a service (Art. 3, item 2). So if you fiscalize sales, fiscalize refunds as well: WayForPay creates the refund receipt automatically for full or partial refunds (WayForPay help); in LiqPay refunds are fiscalized in the register's fiscal operations log (LiqPay). For mono, check how your chosen register handles it before the first cancellation, not after.

AET does not issue fiscal receipts. The guest pays through plata by mono into your account; AET takes 0% and never holds the money, so you are the seller and the PRRO, if needed, is yours.

1. Connect fiscalization to your plata by mono terminal: check by mono or another register from the integration catalogue. monobank says its support sets up automatic fiscalization (mono knowledge base).
2. Buy a ticket to your own event and check that the receipt arrives by email.
3. Refund it from AET and check the refund receipt.

If you want fiscal receipts out of the box from the ticketing service itself, look at services with their own gateway in our review of Ukrainian ticketing services.

Laws: Law No. 265/95-VR as amended on 26.06.2026: Art. 2, 3, 9 (items 2, 4, 14), 17; Tax Code, 52.1, 296.10.

State Tax Service: Kyiv region, 02.06.2025; Zhytomyr region, 18.01.2022; Cherkasy region, 27.11.2023; Ivano-Frankivsk region, 28.08.2023; Rivne region, 04.09.2024; Northern interregional office for large taxpayers, 17.02.2022; State Tax Service PRRO, 05.03.2025.

Registers and acquiring: check by mono; plata by mono integrations; LiqPay: registers; WayForPay: PRRO.

Not verified at source: individual tax consultation No. 672/IPK/99-00-07-03-01 of 04.02.2026 (only as reported by dtkt.ua and yankiv.com).