Since 2025, even small shops in towns and villages must have terminals for bank card payments.
Since the beginning of 2025, the requirements for the activities of entrepreneurs in small towns with a population of no more than 5,000 residents have changed. Now everyone who trades in stores or provides paid services to the population must provide their customers with the opportunity to pay by bank card.
This was reported by the press service of the State Tax Service of Ukraine.
“From January 1, 2025, the range of business entities that must provide the possibility of making non-cash payments for the goods they sell (services rendered) has been expanded,” the report says.
Such an obligation has not yet been established for those who:
- is a payer of a single tax of the first group;
- carries out mobile or take-out trade;
- uses vending machines to sell goods;
- sells products grown or fattened by hand.
However, we are only talking about a deferment, because from January 1, 2026, these categories of entrepreneurs, along with all others, must ensure the ability to accept electronic payments. In addition, the new rules prohibit setting different prices for goods and services depending on payment in cash or by bank card.
For violation of requirements by entrepreneurs regarding the possibility of electronic payments, the legislation provides for fines. For the first violation, the fine is from UAH 1,700 to UAH 3,400, and for the second violation within a year – from UAH 8,500 to UAH 17,000.
We remind you that from January 1, 2025, individual entrepreneurs will pay increased taxes. Bill No. 9319, signed by Zelensky in December, regulated tax payment standards after their historic increase.
