“Zhenskhem” farming enterprise from Dnipropetrovsk region has been operating for around 10 years, specializing in vegetable production as well as grains and industrial crops, combining field cultivation with elements of greenhouse production and occasionally selling products directly from the field.

This sales format is common among many agricultural producers. However, with the introduction of new requirements for the use of cash registers (RRO), the enterprise faced an important question: whether a cash register is required in such cases.

To avoid the risk of non-compliance and potential penalties, the farm contacted the legal advisory hotline of the Ukrainian Agri Council (UAC), which operates in partnership with the international humanitarian organization Mercy Corps and provides professional legal and accounting consultations to agricultural producers.

During the consultation, UAC experts explained that, under tax legislation, cash sales of products — including direct sales from the field — generally require the use of a cash register. At the same time, there are exceptions for agricultural producers. In particular, when selling self-produced goods, it is possible to use cash receipts (cash orders) instead of a cash register, provided certain conditions are met.

Another practical issue addressed during the consultation was the blocking of a tax invoice. Experts provided recommendations on the set of supporting documents required to unblock the invoice and minimize similar risks in the future.

“For us, it was important to understand how to properly organize product sales in order to comply with the requirements and avoid fines. After the consultation, it became clear when a cash register is required and when simplified procedures can be applied. This helps us operate with greater confidence and not fear inspections,” representatives of the “Zhenskhem” farm noted.

Such issues are typical for agricultural producers, especially in the context of changes in tax legislation. Timely professional consultation helps not only to avoid mistakes but also to properly organize business processes.

We remind that agricultural producers can benefit from free expert support provided by UAC on issues related to employee reservation, critical status designation, taxation and accounting, land relations, and participation in state support programs.

To receive a consultation, please submit your request via the online form:
https://forms.gle/v56UzTAsrD9Zrx998

For additional inquiries, please contact the legal advisory hotline at:
+38 067 522-03-43

Background:

Mercy Corps is an international humanitarian organization that operates in more than 40 countries worldwide and provides assistance to people affected by disasters, wars, poverty, and the impacts of climate change.