Fiscal receipt: why it is important to always demand it during a purchase

When purchasing goods or paying for services, consumers do not always pay attention to whether they received a fiscal receipt. This happens especially often in small shops, catering establishments, beauty salons, repair shops, delivery services, and during online shopping.

However, the failure to issue a fiscal receipt is not simply a formality. In cases where the legislation provides for the use of a registered point-of-sale terminal (RRO) or a software RRO (PRRO), the absence of a settlement document may indicate concealment of income, non-payment of taxes, and the conduct of shadow economic activity.

For the buyer, a fiscal receipt is an official confirmation of the purchase of a product or the receipt of a service. It helps protect consumer rights, in particular, to return or exchange a product, use a warranty, or claim reimbursement for low-quality products or services.

What a fiscal receipt is

A fiscal receipt is a settlement document generated by a registered point-of-sale terminal (RRO) or a software RRO (PRRO) and fiscalized (registered) on the fiscal server of the State Tax Service of Ukraine.

It can be provided:

• in paper form;
• in electronic form – to the buyer's email or phone number, in the form of a QR code, or as a link to the receipt.

A fiscal receipt contains information about the seller, the date and time of the transaction, the name and cost of goods or services, the total purchase amount, the form of payment, the fiscal number, and other mandatory details.

At the same time, a payment terminal receipt, a bank notification of debiting funds, or a screenshot of a transfer do not replace a fiscal receipt. They only confirm that the payment was made, but not that the settlement transaction was properly processed by the seller.

You can check whether a receipt is actually registered using the STS service "Search for a fiscal receipt," located in the Electronic Cabinet of the taxpayer, by the fiscal number of the receipt, the date, and the amount of the transaction.

Why sellers may not issue receipts

The failure to issue a fiscal receipt can be a method to conceal actual income and evade paying taxes.

The most common violations:

• a settlement transaction is carried out without using a registered point-of-sale terminal (RRO) or software RRO (PRRO);
• only a payment terminal receipt is issued;
• they offer to transfer funds to a personal bank card;
• not all goods or a smaller amount are indicated on the receipt;
• a document of arbitrary form is issued;
• the receipt is not registered in the State Tax Service (STS) system;
• an electronic receipt is not sent during an online purchase.

Such actions allow unscrupulous businesses to conceal revenue, reduce tax obligations, and gain an advantage over entrepreneurs who operate officially.

For conducting settlement transactions without using a registered point-of-sale terminal (RRO) or software RRO (PRRO), or for failing to issue a settlement document, the legislation provides for financial penalties for the seller: 100% of the value of the goods (services) sold with a violation for the first offense and 150% for each subsequent one.

What risks a purchase without a receipt carries

When purchasing a product or service without a fiscal receipt, the consumer may face:

• difficulties during the return or exchange of the product;
• refusal of warranty service or repair;
• inability to confirm the date, place, and cost of the purchase;
• complications with proving the fact of receiving a low-quality product or service;
• problems during the refund of funds or reimbursement of caused damages;
• difficulties during the identification of the seller;
• the risk of purchasing counterfeit, illegally imported, or uncertified products.

The absence of a receipt does not automatically mean that the product is fake. However, it can be an indication that the seller operates outside of official accounting.

The buyer bears no responsibility for not receiving a receipt. The violation is committed by the seller, who is obliged to properly process the transaction and issue a settlement document.

How the failure to issue receipts affects the economy

Every purchase that is not properly recorded remains outside of official accounting. This allows unscrupulous businesses to conceal income and evade paying taxes, creating unequal conditions for entrepreneurs who operate honestly and transparently.

The failure to issue receipts contributes to the development of the shadow economy, the spread of illegal and counterfeit products, and complicates control over the circulation of exciseable goods.

As a result, the budget misses out on funds necessary for defense, healthcare, education, social support, and the recovery of the country. Therefore, by demanding a fiscal receipt, every buyer not only protects their own rights but also supports honest business and the economic resilience of the state.

What to do if a receipt was not issued

If the seller did not issue a fiscal receipt, it is recommended to:

• demand a paper or electronic fiscal receipt;
• not consider a terminal receipt a full replacement;
• save information about the seller, place, date, time, and amount of the purchase;
• if possible, record the fact of refusal;
• save the bank receipt, correspondence, or order confirmation;
• report the violation to the State Tax Service.

You can report the failure to issue a fiscal receipt through the TAX Control digital service located on the STS web portal, or through the ESBU Telegram bot StopShadowBot.

The Economic Security Bureau of Ukraine urges citizens to behave responsibly when making purchases and to always demand a fiscal receipt in cases provided for by legislation.

A receipt is not an extra piece of paper, but a confirmation of the legality of the transaction, a tool for protecting consumer rights, and the contribution of every citizen to countering the shadow economy.