Sole proprietor’s case under Article 155-1(1) CUAO closed: IBAN transfers are not sales without a cash register

The client’s problem

During an on-site inspection of a shop (26 March – 3 April 2026), the tax authority concluded that the sole proprietor had carried out settlement transactions without a cash register (RRO/PRRO) and without issuing fiscal receipts. It treated eight receipts to the account as violations: five transfers totalling UAH 268,200, two refunds from suppliers (UAH 384.40 and UAH 2,014.80) and a test payment of UAH 98.70. A report on an administrative offence under Article 155-1(1) of the Code of Ukraine on Administrative Offences (CUAO) was sent to the Solomianskyi District Court of Kyiv.

What we did

• We filed written objections to the report: all five payments were made by payment instructions as account-to-account transfers using IBAN details, not as card payments or acquiring; an intermediary payment service does not change the nature of a credit transfer.
• We showed that UAH 384.40 and UAH 2,014.80 were refunds from suppliers for returned goods, and UAH 98.70 was a test payment after a POS terminal was installed.
• We pointed out that the inspection report did not analyse the bank statements, payment instructions and explanations the sole proprietor had provided during the inspection.

Outcome

By a ruling of 30 July 2026, the court closed the proceedings under item 1 of Article 247 CUAO for lack of the elements of an administrative offence. The court noted that these transactions were credit transfers, not payments made with electronic payment instruments, and that the case file did not prove that goods had been sold without a cash register. The ruling became final on 11 August 2026.