Online Sales Under Control: Who Is Required to Use Cash Registers (RRO/PRRO) in E-Commerce

This requirement applies to online stores, delivery services, catering establishments, online services selling digital goods, services, and more. The only exception is individual entrepreneurs (FOPs) who are Group I single tax payers.

According to the legislation, the seller must provide the buyer with a fiscal receipt of the established form—either in paper or electronic format. This can be a receipt containing a QR code, or sent to the buyer’s email or phone number.

A payment terminal receipt or a fund transfer confirmation via electronic payment systems (EPS) does not replace a fiscal receipt and does not confirm the sale. Such confirmations only verify the transfer of funds but are not settlement documents in accordance with Law No. 265.

A business entity is obligated to apply RRO/PRRO not only during the actual settlement but as a general requirement while conducting business activities. This means that even online payments via payment services require issuing a fiscal receipt.

At the same time, if the place of settlement cannot be determined (e.g., selling software, e-books, certificates, or reports without the physical delivery of goods or services), the use of a cash register is not mandatory.

The Tax Service urges all business entities to comply with the legal requirements in order to avoid violations during inspections and to ensure transparency in electronic commerce.