Senior Partner Ihor Derevianko explains the changes for sellers and buyers
In 2026, eCheck is an additional digital way to receive a fiscal receipt through a banking app, without changing the basic cash register (RRO/PRRO) requirements. For buyers it is a convenient paperless proof of purchase; for businesses it means technical set-up and ready processes for returns and support; for sellers it means savings on receipt paper.
eCheck in 2026 is not «yet another receipt format» but a state project that makes the fiscal receipt more convenient for the buyer and more predictable for returns and warranties. The idea is simple: after paying by card (in a shop or online), the electronic receipt becomes available in the banking app as a digital document that can be shown when exchanging or returning goods. This was explained by Ihor Derevianko, Senior Partner and attorney at DEGA Partners Attorneys’ Association.
This is an experimental project launched in stages. It starts with a pilot involving selected banks and retail chains. Its legal basis is Resolution of the Cabinet of Ministers of Ukraine No. 1781 of 30.12.2025 on the experimental project for the «National Receipt» information system. The experiment is set to last two years, and the mechanism is tied to payments by electronic means of payment, so the «receipt in the bank» works primarily for card payments.
The key signal for business is that this does not replace RRO/PRRO and does not revise the fiscalisation rules. It is an additional way of receiving a receipt, not a new tax obligation. At the same time, in practical terms eCheck is a project that technically connects the bank, the payment terminal, the cash register software and the state receipt accounting system. That is where the main risk lies: not in the idea, but in how stable and error-free the integrations will be. For consumers the benefit is obvious: fewer cases where the receipt is lost or not issued, and therefore easier returns and warranty claims.
eCheck can reduce paperwork and the cost of printing receipts, but only if the returns and customer support processes are rebuilt for the digital format and the technical side works reliably. In practice this means that joining the pilot is not «ticking a box» but organisational work (the cash register, terminals, staff instructions, and a support team ready to deal with typical problems).
«eCheck is a promising digital tool that can solve the old problem of „disappearing receipts“ and make returns and warranty claims easier. But it is a complex project with high requirements for reliability and data protection. If the 2026 pilot is organised as a managed launch with clear rules on data access, a clear division of responsibility and a clear procedure in case of failures, scaling it up looks realistic. If the launch is „raw“, with regular errors and uncertainty about who is responsible for what, trust will drop quickly and the initiative risks remaining a niche one», - concluded Ihor Derevianko.
How it will work
The general logic is as follows: when a card payment is made, the bank passes a flag for the transaction; based on it, the seller makes a corresponding mark in the payment document; the system then links the payment to the electronic copy of the receipt, and the receipt or a link to it appears in the banking app. The buyer turns the service on in their banking app. To use the service, they must consent to the use of their payment transaction data within the eCheck mechanism. Businesses can join voluntarily by submitting an electronic application to the project administrator.
The service is voluntary, and the buyer may ask for a paper receipt; moreover, eCheck does not cancel the RRO/PRRO requirements. Paper savings are possible where customers widely choose the electronic format and the business has adjusted its processes accordingly.
A business joining the pilot/project will usually need:
- to set up the interaction between the payment terminal and the cash register software (so that the flags are processed correctly);
- to prepare staff and the support team for situations such as «the receipt is not displayed / there is an error»;
- an adequate level of data protection and internal procedures, as sensitivity to technical failures and incidents increases.
The project is coordinated by the Ministry of Economy together with other authorities and participants (in particular the State Tax Service, the National Bank of Ukraine, banks, payment systems and the state’s digital infrastructure). Its administrator is JSC «Industrial Development Agency „Made in Ukraine“», and the technical administration is provided by Diia.
