Starting in 2026, the requirement to install payment terminals (POS terminals) applies to entrepreneurs who conduct trade in localities with a population of less than 5,000 people. Accordingly, almost everyone selling goods or providing services offline will be required to use payment terminals.
This is reported by Finway
Who Is Subject to the Obligation to Install a POS Terminal
According to the Resolution of the Cabinet of Ministers of Ukraine No. 894 dated July 29, 2022, the obligation to install POS terminals from January 1, 2026, applies to:
- Entrepreneurs — single tax payers of the first group. According to paragraph 296.10 of the Tax Code of Ukraine and paragraph 6 of Article 9 of Law No. 265, first group entrepreneurs are not required to use cash registers or online cash registers, even if they accept cashless payments through a terminal. For them, in 2026, there will be an obligation to install a POS terminal, but the exemption from cash registers/online cash registers remains in effect.
- Merchants using vending machines — for example, machines for selling coffee, drinks, snacks, etc.
- Subjects of mobile trade:
- trade at markets, fairs, exhibitions, festivals;
- sale of goods from mobile vehicles and cars;
- trading from stalls and other similar formats.
- Vendors of homegrown or raised products — farms, apiaries, greenhouses, orchards, and other producers selling their products directly from their farms.
Who Is Exempt from Installing POS Terminals
Resolution No. 894 does not apply to traders operating in territorial communities that:
- are located in combat zones;
- are temporarily occupied or blocked;
- or if less than three months have passed since de-occupation.
“If an entrepreneur does not conduct offline sales and does not interact with the customer in person (all transactions occur exclusively remotely: via the internet, bank transfer, or payment services), the installation of a POS terminal is not mandatory”.
Thus, starting in 2026, a significant portion of small and medium-sized entrepreneurs will need to ensure that customers can pay with bank cards even in the smallest localities, except for certain specified exceptions.