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

> Do card-paid online ticket sales in Ukraine need a PRRO? Law 265/95-VR, the Art. 9 exemptions, conflicting tax-office views, fines and setup.

Canonical URL: https://anyeventtool.com/en/learn/prro-for-online-ticket-sales
Updated: 2026-10-15

## Short answer

Usually yes. Ukraine's cash register law requires a receipt for card payments, including online ones, and the State Tax Service in Kyiv region (June 2025) says plainly: a service paid by card online and provided in person needs a fiscal receipt. Only FOP group 1 is exempt. Two exemptions in the law (tickets of entertainment venues and services paid only via money-transfer services) are read differently by regional tax offices, so without your accountant's written position, fiscalize every ticket.

## Key facts

- **General rule:** a seller who accepts payment cards issues a settlement document, on paper or electronic, including when the order or payment is made online (Law No. 265/95-VR, Art. 3, items 1–2)
- **Only FOP group 1 is exempt by group** (Tax Code, 296.10), and group 1 cannot organize events
- **State Tax Service in Kyiv region (02.06.2025):** goods or services sold online and paid by card — the seller issues the receipt; no register only for electronic goods such as software and files received online. A bank receipt is not a fiscal receipt
- **Exemption in Art. 9, item 14:** services paid exclusively via remote banking systems and/or money-transfer services. The Zhytomyr regional office (2022) counts card-initiated payments as money transfer; the Cherkasy office (2023) says the exemption is for those who do not accept payment cards
- **Exemption in Art. 9, item 4:** tickets to cultural, sports and entertainment venues; other settlement documents are still required (Rivne regional office, 2024). The official clarifications we found say nothing about e-tickets sold by a FOP organizer for a rented venue
- **Undisputed no-PRRO case:** an account-to-account bank transfer without a card (State Tax Service, 2022). The fine for not running a payment through a register is 100% of the sale for the first violation and 150% for each next one (Law No. 265/95-VR, Art. 17)
- This is not legal or tax advice; check current rules with an accountant. Rules checked on 15 October 2026 (Law No. 265/95-VR as amended on 26.06.2026)
- Disclosure: written by the AnyEventTool team; AET is included with its limitations

## Step by step

1. **Describe your payment setup** — How the guest pays (card on a checkout page, IBAN transfer, agent), when and where the service is provided, and whether you also sell merch.
2. **Get a written position** — Show the setup to your accountant. If you want to skip the PRRO, request an individual tax consultation from the State Tax Service (Tax Code, 52.1); it is free.
3. **Pick a PRRO for your acquirer** — check by mono is 180 UAH incl. VAT a month; LiqPay's PRRO is free for a PrivatBank account; WayForPay's PRRO has no extra fee; the State Tax Service app is free but manual.
4. **Register the PRRO** — You need a qualified electronic signature; the forms are filed through the State Tax Service electronic cabinet.
5. **Turn on automatic fiscalization** — Link the register to your acquiring terminal so every online payment gets a receipt sent to the buyer's email.
6. **Test a sale and a refund** — Buy a ticket yourself, check the receipt, then refund it and make sure a refund receipt is created too.

## Short answer by situation

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.

| Situation | PRRO needed? | Basis |
|---|---|---|
| Guest pays by card, Apple Pay or Google Pay on a checkout page (plata by mono, LiqPay, WayForPay); offline event | **Yes**, per the Kyiv regional tax office | [Law No. 265/95-VR, Art. 3](https://zakon.rada.gov.ua/laws/show/265/95-вр); [Kyiv region office, 02.06.2025](https://kyivobl.tax.gov.ua/kampaniya-prro/902774.html) |
| Service paid only via internet banking or a money-transfer service; you do not accept cards | **Possibly not** (Art. 9, item 14), but readings differ | [Cherkasy region office, 2023](https://ck.tax.gov.ua/kampaniya-prro/731485.html); [Zhytomyr region office, 2022](https://zt.tax.gov.ua/media-ark/news-ark/555877.html) |
| Guest transfers money from their account to yours through a bank, no card | **No** | [State Tax Service, 17.02.2022](https://nvp.tax.gov.ua/media-ark/news-ark/572956.html) |
| Tickets of a cultural, sports or entertainment venue | **No** (Art. 9, item 4), but other settlement documents are required | [Ivano-Frankivsk region office, 2023](https://if.tax.gov.ua/media-ark/news-ark/703081.html); [Rivne region office, 2024](https://rv.tax.gov.ua/media-ark/news-ark/818451.html) |
| Online event (webinar, course) | **Unclear:** the tax office exempts only electronic goods such as software and files received online; webinars are not mentioned | [Kyiv region office](https://kyivobl.tax.gov.ua/kampaniya-prro/902774.html) |
| Merch at the event or in an online shop | **Yes:** item 14 does not cover goods | [Cherkasy region office](https://ck.tax.gov.ua/kampaniya-prro/731485.html) |
| FOP group 1 | No PRRO, but cannot organize events either | [Tax Code, 296.10](https://zakon.rada.gov.ua/laws/show/2755-17) |

Which FOP group to choose for events is covered separately: [which FOP group an event organizer should choose](/en/learn/fop-group-for-event-organizers).

## What the law says

- **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](https://zakon.rada.gov.ua/laws/show/265/95-вр)).
- **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](https://zakon.rada.gov.ua/laws/show/265/95-вр)).
- **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](https://zakon.rada.gov.ua/laws/show/265/95-вр)): registers are not used, among other cases, when selling "tickets to visit cultural, sports and entertainment venues".
- **Service exemption** ([Art. 9, item 14](https://zakon.rada.gov.ua/laws/show/265/95-вр)): registers are not used "for payments for services made exclusively through remote banking systems and/or money-transfer services".
- **Fines** ([Art. 17](https://zakon.rada.gov.ua/laws/show/265/95-вр)): 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](https://zakon.rada.gov.ua/laws/show/2755-17)).

## Why the answers differ: three tax-office readings

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](https://kyivobl.tax.gov.ua/kampaniya-prro/902774.html)). 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](https://nvp.tax.gov.ua/media-ark/news-ark/572956.html)). 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](https://zt.tax.gov.ua/media-ark/news-ark/555877.html)). 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](https://ck.tax.gov.ua/kampaniya-prro/731485.html)).

**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](https://if.tax.gov.ua/media-ark/news-ark/703081.html), [rv.tax.gov.ua](https://rv.tax.gov.ua/media-ark/news-ark/818451.html)). 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](/en/learn/paid-events-ukraine-wartime-2026-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](https://zakon.rada.gov.ua/laws/show/2755-17)).

## What a PRRO costs with each acquirer

| Option | Price | How it works | Limits |
|---|---|---|---|
| check by mono (Checkbox for plata by mono) | 180 UAH incl. VAT per register per month | Automatic fiscalization of mono payments | mono acquiring only ([check by mono offer](https://checkbox.ua/terms/checkbymono/)) |
| Other registers for plata by mono | Per the register's tariff | mono's integration catalogue lists Checkbox, Cashalot, e-check, Online Kasa, Vchasno.Kasa | We did not check their prices ([plata by mono integrations](https://monobank.ua/plata-by-mono/integrations)) |
| LiqPay PRRO | Free | Fiscalizes LiqPay payments and refunds | Only for merchants receiving payments to a PrivatBank account ([LiqPay: registers](https://www.liqpay.ua/uk/information/handbook/ppo?tab=0)) |
| WayForPay PRRO | No extra tariffs or fees | Receipt goes to the buyer's email automatically; refunds are fiscalized too | Not available if payouts are split across several accounts ([WayForPay: PRRO](https://help.wayforpay.com/view/446189895)) |
| State Tax Service PRRO | Free | App for Android, iOS, Windows and web | Online payments must be entered manually ([State Tax Service](https://tax.gov.ua/media-tsentr/novini/875915.html)) |

The acquirers themselves (fees, payouts, refunds) are compared here: [mono vs LiqPay vs WayForPay for tickets](/en/learn/mono-vs-liqpay-vs-wayforpay-for-tickets).

## Ticket refunds and receipts

The law also requires a settlement document for a person who **returns goods or cancels a service** ([Art. 3, item 2](https://zakon.rada.gov.ua/laws/show/265/95-вр)). So if you fiscalize sales, fiscalize refunds as well: WayForPay creates the refund receipt automatically for full or partial refunds ([WayForPay help](https://help.wayforpay.com/view/446189895)); in LiqPay refunds are fiscalized in the register's fiscal operations log ([LiqPay](https://www.liqpay.ua/uk/information/handbook/ppo?tab=0)). For mono, check how your chosen register handles it before the first cancellation, not after.

## How it works with AnyEventTool

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](https://monobank.ua/knowledge-base/acquiring/index)).
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](/en/learn/best-ticketing-platforms-ukraine).

## Sources (checked 15 October 2026)

**Laws:** [Law No. 265/95-VR](https://zakon.rada.gov.ua/laws/show/265/95-вр) as amended on 26.06.2026: Art. 2, 3, 9 (items 2, 4, 14), 17; [Tax Code](https://zakon.rada.gov.ua/laws/show/2755-17), 52.1, 296.10.

**State Tax Service:** [Kyiv region, 02.06.2025](https://kyivobl.tax.gov.ua/kampaniya-prro/902774.html); [Zhytomyr region, 18.01.2022](https://zt.tax.gov.ua/media-ark/news-ark/555877.html); [Cherkasy region, 27.11.2023](https://ck.tax.gov.ua/kampaniya-prro/731485.html); [Ivano-Frankivsk region, 28.08.2023](https://if.tax.gov.ua/media-ark/news-ark/703081.html); [Rivne region, 04.09.2024](https://rv.tax.gov.ua/media-ark/news-ark/818451.html); [Northern interregional office for large taxpayers, 17.02.2022](https://nvp.tax.gov.ua/media-ark/news-ark/572956.html); [State Tax Service PRRO, 05.03.2025](https://tax.gov.ua/media-tsentr/novini/875915.html).

**Registers and acquiring:** [check by mono](https://checkbox.ua/terms/checkbymono/); [plata by mono integrations](https://monobank.ua/plata-by-mono/integrations); [LiqPay: registers](https://www.liqpay.ua/uk/information/handbook/ppo?tab=0); [WayForPay: PRRO](https://help.wayforpay.com/view/446189895).

**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).

## Questions and answers

**Is a receipt from mono, LiqPay or WayForPay a fiscal receipt?**

No. The Kyiv regional tax office, citing a National Bank letter of 28.11.2019, says a payment confirmation for an electronic payment instrument is not a settlement document under Law No. 265/95-VR: it only confirms the transfer. The bank or payment service is not the seller and issues no receipt.

**Can I skip the PRRO because payment goes through a money-transfer service?**

Possibly, but it is disputed. Art. 9, item 14 of Law No. 265/95-VR exempts services paid exclusively via remote banking or money-transfer services. The Zhytomyr regional office (2022) includes card payments, the Cherkasy office (2023) does not, and the Kyiv office (2025) requires a receipt for any online card payment for a service provided in person. Without your accountant's written position, fiscalize.

**Are concert tickets exempt from the PRRO under Art. 9, item 4?**

The exemption covers tickets to cultural, sports and entertainment venues, and the tax service reminds that other settlement documents are still required. The official clarifications we found do not say whether it covers e-tickets a FOP organizer sells online for an event in a rented hall.

**How much does a PRRO cost?**

From 0 UAH: the State Tax Service PRRO is free (manual receipts), LiqPay's PRRO is free for a PrivatBank account, WayForPay's PRRO has no extra tariffs. check by mono for plata by mono costs 180 UAH incl. VAT per register per month.

**What is the fine for selling without a receipt?**

100% of the amount sold in breach for the first violation and 150% for each next one (Law No. 265/95-VR, Art. 17).

**Does AnyEventTool issue fiscal receipts?**

No. With AET the guest pays through plata by mono into your account, and you are the seller. If you need a PRRO, you connect it to your mono terminal, for example check by mono.

## Related answers

- [plata by mono vs LiqPay vs WayForPay: which is best for selling event tickets in Ukraine?](https://anyeventtool.com/en/learn/mono-vs-liqpay-vs-wayforpay-for-tickets.md)
- [Which FOP single-tax group should an event organizer choose in Ukraine in 2026: group 2 or 3?](https://anyeventtool.com/en/learn/fop-group-for-event-organizers.md)
- [How to accept payment for event tickets in Ukraine: FOP, plata by mono, LiqPay, WayForPay](https://anyeventtool.com/en/learn/how-to-accept-event-payments-in-ukraine.md)
- [Paid events in Ukraine during the war: cancellations, refunds, blackouts and money — a 2026 analysis](https://anyeventtool.com/en/learn/paid-events-ukraine-wartime-2026-analysis.md)
- [Paid events in Ukraine: lowest cost, with the money in your own account — 2026 ranking](https://anyeventtool.com/en/learn/ukraine-paid-events-cost-and-money-control-ranking.md)
- [How do I sell merch at my events?](https://anyeventtool.com/en/learn/how-to-sell-merch-at-events.md)