The shift from hardware fiscal registers to software-based alternatives has been one of the most significant changes in Ukrainian business compliance over the past few years. The pRRO (programniy registrator rozrakhunkovykh operatsiy, or software registrar of settlement operations) has made fiscal compliance more accessible and affordable for businesses of all sizes. This guide explains what a pRRO is, who needs one, how to set it up, and how fulfillment operators like MTP Group handle fiscal receipt issuance for e-commerce clients.
What Is a pRRO?
A pRRO is a software application that replaces the traditional hardware fiscal register (RRO). Instead of a physical cash register device, the pRRO runs on a regular computer, laptop, tablet, or smartphone. It connects to the servers of Ukraine's State Tax Service (DPS) via the internet to register financial transactions and generate fiscal receipts in real time.
The Ukrainian government introduced the pRRO concept in 2020 to lower the barrier to fiscal compliance. Before pRRO existed, businesses had to purchase hardware registers costing 8,000-25,000 UAH each, arrange for their registration and maintenance, and deal with the logistical challenges of operating physical devices. The pRRO eliminated these costs and complications, replacing them with affordable monthly subscriptions or even free government-provided options.
pRRO vs. Hardware RRO: Key Differences
- Cost: Hardware RROs cost 8,000-25,000 UAH upfront plus ongoing maintenance. pRRO solutions range from free (government's Kasa app) to 250-500 UAH per month for commercial options like CheckBox.
- Setup time: A hardware RRO requires physical installation, registration, and configuration that can take days. A pRRO can be set up and registered within hours.
- Mobility: A hardware RRO is tied to a physical location. A pRRO works anywhere with an internet connection, making it ideal for mobile sales, markets, and e-commerce.
- Maintenance: Hardware RROs require periodic expert servicing. pRRO software updates automatically.
- Receipt format: Both generate legally valid fiscal receipts. Hardware RROs typically print paper receipts, while pRROs send electronic receipts and can also print if needed.
- Legal status: Both are fully equal under Ukrainian law. A fiscal receipt from a pRRO has the same legal standing as one from a hardware device.
Who Must Use a pRRO (or RRO)?
As of 2025, the fiscal registration requirement covers the vast majority of businesses operating in Ukraine:
- All legal entities (LLCs, etc.): Any company conducting retail sales, including online sales, must use a fiscal register.
- FOP Group 2: Individual entrepreneurs on the simplified taxation system, Group 2.
- FOP Group 3: Individual entrepreneurs on the simplified taxation system, Group 3 (both VAT and non-VAT payers).
- FOP Group 4: Agricultural producers on the simplified system.
The exemption applies only to FOP Group 1 entrepreneurs, and even then not for all product categories. If you sell technical goods, medicines, jewelry, or certain other regulated categories, you need an RRO regardless of your tax group.
Popular pRRO Solutions in Ukraine
CheckBox
CheckBox is the market leader for commercial pRRO in Ukraine, particularly popular among e-commerce businesses. Its strengths include a comprehensive API for integration with e-commerce platforms, CRM systems, and accounting software; automated receipt generation and delivery; multi-cashier support; detailed analytics and reporting; and reliable uptime with strong technical support. Pricing starts from approximately 295 UAH per month.
Kasa (Government pRRO)
The State Tax Service provides a free pRRO application called "Kasa" (also accessible through the Diia portal). While it covers basic fiscal compliance needs, it lacks the advanced features and integrations that e-commerce businesses typically require. It is best suited for small brick-and-mortar businesses or market vendors with simple transaction patterns.
TAXER pRRO
TAXER offers a pRRO solution integrated with its broader accounting and tax reporting platform. It is a good choice for businesses that already use TAXER for accounting, as it provides seamless data flow between fiscal registers and financial reports.
Other Options
Several other pRRO solutions exist in the Ukrainian market, including Vchasno, Poster (for HoReCa), and iFin. Each targets specific business niches. For e-commerce specifically, CheckBox remains the most widely recommended option due to its API capabilities and platform integrations.
Setting Up a pRRO: Step-by-Step Guide
- Obtain a Qualified Electronic Signature (QES/KEP): You need a qualified electronic signature from an accredited provider (such as PrivatBank, IIT, or others). This digital signature authenticates your identity with the DPS. Most banks offer free QES for their clients.
- Register on the DPS portal: Log into the taxpayer's electronic cabinet (cabinet.tax.gov.ua) using your QES. Navigate to the pRRO registration section.
- Create a pRRO unit: In the DPS portal, register a new pRRO unit. You will need to specify the business location (for e-commerce, this is typically your registered business address or warehouse address) and assign a local number.
- Set up your pRRO software: Install and configure your chosen pRRO application (CheckBox, Kasa, etc.). Connect it to your DPS registration using the QES.
- Register cashiers: Add the employees who will operate the pRRO. Each cashier needs their own QES to authenticate fiscal operations.
- Test the system: Process a few test transactions to ensure receipts are generated correctly and transmitted to the DPS servers. Verify that customers receive electronic receipts.
- Integrate with your e-commerce platform: If using CheckBox or another API-enabled solution, configure the integration with your website, CRM, or order management system for automated receipt generation.
Daily Operations with a pRRO
Opening and Closing Shifts
Every working day, the pRRO operator must open a fiscal shift before processing transactions and close it (generating a Z-report) at the end. A shift cannot remain open for more than 24 hours. The Z-report summarizes all transactions for the shift and is transmitted to the DPS.
Processing Sales
For each sale, the pRRO generates a fiscal receipt that includes all required information (seller details, product description, amounts, payment method, fiscal number). For e-commerce, this is typically automated through API integration — when an order is confirmed or shipped, the receipt is generated automatically.
Handling Returns
Product returns must also be processed through the pRRO. A return receipt is generated that references the original sale, and the corresponding amount is deducted from the shift totals. Proper return handling is critical for accurate reporting and audit compliance.
Offline Mode
If the internet connection is lost, the pRRO can continue to operate in offline mode, storing receipts locally. However, these receipts must be transmitted to the DPS within 72 hours once the connection is restored. Extended offline operation beyond this window renders receipts invalid.
How Fulfillment Operators Handle pRRO
For online stores that outsource logistics to a fulfillment partner, the pRRO integration works as follows:
The Delegation Model
The online store authorizes the fulfillment operator to issue fiscal receipts on its behalf. This is done through a formal agreement and the registration of fulfillment warehouse staff as authorized cashiers under the store's pRRO registration. The fulfillment operator's system (typically integrated with CheckBox or another pRRO provider) generates receipts automatically when orders are processed.
MTP Group's pRRO Integration
At MTP Group, we provide full pRRO integration as part of our fulfillment services. Our process includes:
- Setup assistance: We help clients register their pRRO and configure the integration with our WMS system.
- Automated receipt generation: When our team processes an order (packing and dispatch), the system automatically generates a fiscal receipt through CheckBox.
- Electronic delivery: Receipts are sent to customers via email or SMS automatically.
- Shift management: Our warehouse managers handle shift opening, closing, and Z-report generation daily.
- Return processing: When returns arrive at our warehouse, we process the return receipt through the pRRO before issuing refunds.
- Monthly reporting: We provide detailed fiscal reports to our clients' accounting teams for reconciliation.
A good fulfillment partner does not just store and ship your products. They handle the operational complexity of fiscal compliance so you can focus on growing your business.
Common Compliance Pitfalls
- Forgotten shift closures: Failing to close shifts within 24 hours generates automatic flags with the DPS. Set reminders or use automated shift management.
- Incorrect product classifications: Ensure products in your pRRO are correctly categorized, especially for excise goods or items with specific VAT rates.
- Missing return receipts: Processing refunds without generating return receipts through the pRRO creates discrepancies in your fiscal reporting.
- Expired QES certificates: Electronic signatures have expiration dates. Renew them before they expire to avoid disruptions in pRRO operation.
- Not updating the pRRO software: Keep your pRRO software up to date. Updates often include mandatory changes to comply with new DPS requirements.
Frequently Asked Questions
What is a pRRO and how does it differ from a traditional RRO?
A pRRO (programniy registrator rozrakhunkovykh operatsiy) is a software-based fiscal register that runs on a computer, tablet, or smartphone. Unlike a traditional hardware RRO, it requires no physical device purchase, connects to tax servers via the internet, and can be set up within hours rather than days.
Which pRRO software should I choose for my business?
The most popular options in Ukraine include CheckBox (best for e-commerce with strong API integration), Kasa (government's free pRRO solution), pRRO from Diia (simplified interface), and TAXER pRRO. For online stores, CheckBox is the most recommended due to its e-commerce integrations.
How does a fulfillment operator issue fiscal receipts on my behalf?
The fulfillment operator sets up a pRRO cashier account linked to your business's tax registration. When orders are processed (packed and shipped), the system automatically generates fiscal receipts and transmits them to the DPS. The receipt is then sent to the customer via email or SMS.