Three providers' fees
We compare the standard rates each provider publishes for new clients without negotiation. All three offer individual terms for volume, but those cannot be checked, so the table holds only what the pricing pages said on 8 October 2026.
| Provider | Ukrainian cards | Foreign cards | Subscription and setup |
|---|---|---|---|
| LiqPay (PrivatBank), "Standard" plan | 1.3% | 2% | Not stated on the pricing page |
| WayForPay | 2% | 2% (no separate rate) | Free setup; fee charged only on successful payments, no extra fee on refunds |
| plata by mono (monobank) | 1.3% | 2% | No subscription; a software fiscal register is listed among the features |
The pricing pages of Fondy and Portmone did not open on 8 October (errors 502 and 404), so those providers are not in the table. If you are offered one of them, ask for the rate in writing and put it into the calculation below.
Two details worth settling before signing, because the pricing pages do not cover them: how soon the money reaches your account and whether the fee is kept on refunded amounts. WayForPay states it plainly: the fee stays with the successful payment and nothing extra is charged on the refund. With the others this is a question for the manager.
The difference on one turnover
An illustrative example: an online shop takes 150,000 hryvnias a month by card, all cards Ukrainian.
Standard rates for Ukrainian cards, checked on 8 October 2026. The 0.7 percentage point gap is 1,050 UAH a month, or 12,600 UAH a year, on this turnover.
If a fifth of payments come from foreign cards, the bill at LiqPay and plata by mono rises: 120,000 × 1.3% + 30,000 × 2% = 1,560 + 600 = 2,160 hryvnias. WayForPay has a single rate, so it stays at 3,000.
A 0.7 point gap looks small next to your margin, but it recurs every month and does not depend on anything you do. On 150,000 hryvnias of turnover it is 12,600 hryvnias a year. The fee is not the only thing to look at: a provider with a higher rate may win on the merchant dashboard, payout speed or a built-in fiscal register, which we come to next. But if everything else is equal, 12,600 hryvnias is an argument.
Do you need a fiscal register if customers pay by card on the site
Short answer: almost always yes. The long answer sits in four provisions.
1. A card payment is a settlement operation. Article 2 of Law No. 265/95-VR on fiscal registers (RRO) explicitly lists accepting payment cards from a buyer as a settlement operation, and for a card payment it requires issuing the corresponding settlement document.
2. The receipt is issued when the goods are received, even if they were ordered and paid for online. Article 3(2) of the same law obliges the seller to give a settlement document to the person receiving goods or a service, "including those ordered or paid for via the Internet". The receipt can be electronic: a QR code on a screen, or a copy sent to the buyer's phone number or email.
3. The payment provider's receipt is not a fiscal receipt. In its guidance of 7 April 2025 the State Tax Service cites a National Bank letter: a card payment confirmation only proves that a transfer was initiated, not that goods were sold. The tax service's conclusion, in its own words: if a consumer ordered goods, work or services online and paid with an electronic payment instrument through a payment service, such operations are carried out "with mandatory use of an RRO by the seller". The payment provider is neither the payer nor the recipient, so the receipt comes from the shop, not from LiqPay or WayForPay.
4. There are three exceptions, and they are narrow.
- Group 1 sole traders on the single tax: clause 296.10 of the Tax Code and Article 9(6) of Law No. 265. The tax service stresses that since 1 January 2022 this is the only category exempt from fiscal registers as a general rule.
- Services paid exclusively through remote banking systems or money transfer services: Article 9(14) of Law No. 265. The provision covers services, not goods, and hinges on the word "exclusively". In the tax service's reading, a card payment through a payment service is a settlement with an electronic payment instrument, not the kind of transfer clause 14 describes.
- The place of settlement cannot be determined: per the tax service, this is the case when the buyer receives only an electronic product, such as software, an e-book, a certificate or an opinion delivered as a file. Then using a fiscal register is optional. As soon as goods, a service or accepted work are received physically, the obligation returns.
Decision tree: needed or not
- Are you a group 1 single-tax sole trader?The only category the tax service calls exempt from fiscal registers as a general rule. Check whether your activity is even allowed in this group. Yes → no fiscal register needed
- Does the buyer receive only an electronic product, with no physical goods or service?A file, course access, a licence key. Under the tax service's guidance of 7 April 2025 the place of settlement cannot be determined here. Yes → using a fiscal register is optional
- Do you sell services, and do clients pay exclusively by bank transfer to your account details, with no card on the site?Article 9(14) of Law No. 265. The law has no such exception for goods. Yes → no fiscal register applies
- Card payment through a payment service, with goods or a service received physically?This is most online shops. Yes → fiscal register required, receipt no later than handover
If your case fits none of the questions, say a product that is partly electronic and partly physical, do not guess: under Article 52 of the Tax Code you can request an individual tax consultation, and it protects you specifically.
When and how to issue the receipt
Per the tax service's guidance, the settlement document must be generated no later than handover of the goods or provision of the service, and when payment and handover happen together, at the moment of settlement. For an online shop this means the receipt is created when the parcel is handed to the buyer or dispatched with the receipt inside, not when the card is charged.
Where to get a software fiscal register (PRRO):
- The tax service's free solution. The "Software RRO" page offers downloads for the web version, Android, iOS and Windows, plus a user manual.
- A fiscal register inside the payment provider. WayForPay says its register has no subscription fee: you pay only the payment fee, and every payment through the service is fiscalised automatically. plata by mono lists a fiscal register among its features; confirm the terms when connecting.
- Standalone fiscal register services by subscription. There are many, and we do not quote their prices here because we did not verify them.
A software fiscal register needs a qualified electronic signature and registration of the till with the tax office through the taxpayer's electronic cabinet. Cash on delivery is a separate channel with its own economics of refusals and its own fiscalisation rules; we priced it in the article on cash on delivery.
Our position
Choose a payment provider on three criteria in this order: a fiscal register that fiscalises payments automatically; the fee on Ukrainian and foreign cards separately; payout timing. Automatic fiscalisation removes a risk that costs more than any fee difference, the fine for an unissued receipt. And do not believe the line "with online acquiring you don't need a till": both the law and the tax service say the opposite.
The position does not apply if you sell only electronic products without physical delivery, or work in group 1 of the single tax. Then a built-in fiscal register is not critical and you can pick a provider on fee and convenience.
Rates checked on 8 October 2026 on the LiqPay pricing page, the WayForPay knowledge base and the plata by mono page; legal provisions from the texts of Law No. 265/95-VR and the Tax Code on zakon.rada.gov.ua and the State Tax Service's guidance of 7 April 2025 on tax.gov.ua. The fee calculation is an illustrative example; substitute your own turnover and share of foreign cards.