An RRO is a registrar of settlement transactions: a device or hardware-software system that registers payments at the point of sale. A PRRO is a software RRO whose fiscal functions run on the tax authority’s fiscal server and which can be used on any device.
In plain words
Every sale at the till goes through an RRO or PRRO, which issues the buyer a fiscal receipt while the data goes to the tax authority at the same time. For a small business a PRRO is convenient because no separate hardware is needed: a smartphone or computer with a till app is enough. Law 265/95-VR requires businesses that take payments in trade, catering and services to use registrars; exemptions and special rules for certain groups are set by laws and the Tax Code, so check your own case separately.
Sources
- Law of Ukraine “On the Use of Registrars of Settlement Transactions in Trade, Catering and Services” No. 265/95-VR of 6 July 1995 — Art. 2, Art. 3 (version of 26 June 2026). Checked 14.10.2026.
Example. A barbershop takes cash and card payments: the administrator creates the receipt in a PRRO app on a tablet, and the client receives it by email or as a QR code.