Relocating a Store in Ukraine: Goods, Employees, Documents, and the Cash Register

To move a non-food store to different premises in Ukraine, arrange the lease, agree on the move with employees, count the goods, and prepare documents for their transfer and transportation. Notify the State Tax Service (STS) about the new store and changes concerning the old one using Form No. 20-OPP. If you use a cash register (RRO/PRRO), re-register it for the new place of business before taking payments and check the address on the receipt. For the new premises, check the basis for operating under fire safety rules: the owner’s registered declaration, your own declaration, or an exception provided by law.

The store address and tax address may change separately. Moving only the retail location does not, by itself, mean that the tax address has changed. If an individual entrepreneur’s (FOP) place of residence or a legal entity’s registered location changes, update the relevant information in the Unified State Register (USR) and check where to pay taxes and file reports. Single-tax payers must separately report a change in their place of business or tax address. Include government relocation assistance in your budget only after confirming the specific terms.

For a food business, pharmacy, fuel retailer, hazardous-goods carrier, or lease of state or municipal property, prepare a separate plan covering the relevant industry procedures.

Check what assistance is available and calculate your own budget

The Ministry of Economy relocation program page contains a notice that the relocate.prozorro.sale platform is temporarily unavailable. The Ministry recommends submitting a written inquiry about applications. According to the Ministry’s description, the program covers relocation of businesses from regions affected by hostilities. A store owner should ask in writing whether new applications are being accepted, whether their FOP or company meets the participation requirements, and which relocation routes are available.

In your inquiry, state the business name, tax number, current address, desired relocation destination, number of employees, store and warehouse areas, and the volume and weight of the property. Describe the need for transport and employee accommodation. Ask for written confirmation of available assistance, the list of required documents, the applicant’s costs, and timelines. The program description provides for assistance with finding premises, transportation, and resuming operations after a positive decision.

Free transportation of property by Ukrposhta under Cabinet of Ministers of Ukraine (CMU) Resolution No. 305 depends on the business being included in the list compiled by the Ministry of Economy. Funding has set limits; additional funds from the reserve fund require a separate government decision. An inquiry alone does not confirm that transport, funding, or premises are available for your store.

The owner prepares a budget before ordering transport and signing a new lease. Get quotes from carriers that include loading, unloading, waiting time, and an additional trip. Separately calculate packing, equipment installation, rent payments, employee expenses, and a cash reserve for the period without sales.

Illustrative example of funding needs

Suppose an FOP is relocating without employees. They received the following illustrative prices and lease terms:

The security deposit is included as money that must be available at the time of the move. The lease determines the terms for its return. In addition to UAH 73,700, the entrepreneur should add their own reserve for current taxes, purchases, and other expenses during the trading pause. If employees relocate with the business, calculate their compensation separately.

Arrange the new premises and return the old premises

The owner checks who owns the new premises and whether the lessor has the right to lease them. A lease of a building or part of one must be in writing. For private premises, a lease for three years or longer must be notarized, and the right to use the premises must be state-registered.

Agree in the lease on the exact address and area, use as a store and warehouse, handover date, rent, security deposit, utility costs, repairs, and termination terms. Define each party’s rights, obligations, and responsibilities regarding fire safety. Before paying, inspect the premises with the lessor: check the power supply, the condition of the equipment, and whether goods can be brought in.

Document the handover of the premises in an act signed by both parties. Record the condition of the premises, defects, meter readings, keys, and equipment handed over. Under Article 795 of the Civil Code of Ukraine, the lease term begins at this point unless the lease provides otherwise.

For the old premises, check how the lease can be terminated. If the parties agree to early termination, make the agreement in the same form as the lease: in writing, and, for a notarized lease, with notarization unless the lease or law provides otherwise. For an indefinite lease of real estate, the general rule is written notice three months in advance, but the lease or law may set a different period. When the lease ends, return the property and sign a return act. A delay in returning it entitles the lessor to demand double rent for the period of delay.

If circumstances for which the lessee is not responsible substantially reduce the ability to use the premises, the lessee has the right to demand a rent reduction. If use was impossible, Article 762 provides for exemption from rent for the relevant period. Gather evidence that use was impossible, notify the lessor, and document how the payments will be settled.

Meet fire safety requirements before using the premises

An FOP is personally responsible for the business’s fire safety; for a legal entity, the head is responsible, within the limits set by law. Before starting to use the new premises, ask the owner for a registered declaration of compliance with fire safety requirements. If the owner registered a declaration for that specific property, the lessee does not need to file their own declaration for its use.

Under the general procedure, where this exception does not apply, the entrepreneur submits a declaration under CMU Resolution No. 440 to the State Emergency Service (SES) or through an Administrative Services Center (ASC); electronic submission through the government portal is also provided. If the business entity is classified as high risk, before starting to use the premises it must obtain a favorable conclusion on the assessment of the premises’ fire safety condition from an entity holding the relevant license and submit that conclusion with the declaration. Article 57 of the Code of Civil Protection links the right to begin the relevant activities to the day the declaration is submitted, meaning received by the permitting authority. Keep proof of submission.

Other exceptions apply to trading places, kiosks, and containers at a market that are placed according to a scheme agreed with the fire supervision authority, and to facilities properly commissioned after construction, reconstruction, restoration, or major repairs. Check the documents that establish the basis applicable to your premises.

During martial law, CMU Resolution No. 314 also provides for a declaration of business activity for activities that are not among the exceptions in Appendix 2. If you choose this procedure, confirm with the SES that it applies to your premises, state the new address, activity, and document being replaced by the declaration, and submit it through Diia or an ASC. Meet fire safety requirements. After martial law is terminated or lifted, the relevant documents must be obtained by the end of that calendar year, but no later than three months after martial law is terminated or lifted.

Agree on the move with employees

Before the move, the employer informs each employee of the new address, start date, schedule, pay, and relocation terms. As a general rule, transferring an employee to another locality together with the enterprise requires the employee’s consent. Obtain written consent, issue an order, and make the necessary changes to employment documents.

Under Article 32 of the Labor Code of Ukraine (LCU), moving an employee to another workplace in the same locality within the agreed specialty, qualification, or position does not require consent. The work must not be medically contraindicated for the employee. If essential working conditions change—for example, the schedule or pay due to changes in work organization—the employer notifies the employee separately. During martial law, the employer must do so no later than before the new conditions are introduced.

Martial law permits transfer to other work not agreed in the employment contract without consent only under the special conditions of Article 3 of Law No. 2136-IX: to prevent or eliminate the consequences of hostilities or other threats to people’s lives and normal living conditions. The employee’s health must be taken into account, and pay must be no lower than their previous average earnings. This exception does not permit a transfer without consent to a locality where active hostilities are taking place.

Budget for employee compensation

For a transfer involving relocation to another locality, the employer pays the expenses provided for by Article 120 of the LCU and CMU Resolution No. 255:

• Travel for the employee and family members, if the employer did not provide transport, under the procedures and rates applicable to business trips.
• Transportation of property: up to 500 kg for the employee and up to 150 kg for each relocating family member, using the appropriate types of common-carrier transport. A greater weight may be paid for with the consent of the party receiving the employee.
• Daily allowances for the employee for each day spent traveling, at the rates set for business trips.
• A one-time allowance for the employee equal to one month’s position-based salary or tariff rate at the new workplace, plus 25% of that allowance for each family member who relocates.
• Pay for preparation for the move and settling in at the new location, for no more than six days, as well as for time spent traveling, based on the salary or tariff rate at the new workplace.

For these compensation payments, family members are the employee’s spouse, as well as the children and parents of the spouses who are dependent on them and live with them. Travel for family members, transportation of their property, and their one-time allowance are paid if they move to the employee’s new place of residence within one year after they actually receive housing. Agree on the housing terms in the employment contract. If the exact expenses cannot be determined in advance, the parties may agree on an advance.

Illustrative example: an employee is transferred with a new monthly salary of UAH 20,000, and their wife relocates with them. The one-time allowance is UAH 20,000 + UAH 20,000 × 25% = UAH 25,000. This is the gross amount of this allowance only; the accountant calculates travel, property transportation, daily allowances, and pay for the relevant days separately.

When a new employee is hired to work in another locality by prior agreement, the specified compensation applies, but the parties agree separately on the one-time allowance. If the employment period does not exceed one year and the family does not relocate, the parties may agree to reimburse temporary accommodation instead of the one-time allowance, up to 50% of the daily allowance.

Under paragraph 5 of Resolution No. 255, an employee must return all relocation funds paid if, without a valid reason, they fail to report to work or refuse to start. Repayment is also required if, before the end of the specified employment period, or, if no such period was specified, before completing one year of work, the employee resigns voluntarily without a valid reason or is dismissed under the law. If the employee does not start work for a valid reason, they must return the funds except for travel costs, property transportation, and daily allowances for time spent traveling.

Document refusal to relocate and final settlement

If an employee refuses to transfer to another locality together with the enterprise, the employer may terminate the employment contract under paragraph 6 of Article 36 of the LCU. This ground also applies to refusal to continue working after a proper change to essential working conditions when the previous conditions cannot be maintained. Record the offer, notice, and employee’s refusal, and issue an order stating the correct grounds.

The employer pays severance of at least one month’s average earnings, any salary due, and compensation for all unused annual leave days. If the employee is eligible, the employer also compensates unused additional leave for employees with children or an adult child with a childhood disability of subgroup A, group I. On the dismissal date, provide a copy of the order and written notice specifying each type of amount accrued and paid. Make the final settlement on the dismissal date; if the employee did not work that day, no later than the day after they request settlement. If there is a dispute about the amount payable, pay within that period the amount the employer does not dispute. At the employee’s request, make an entry in the employment record book retained by the employee. For an employer who is an individual and is called up for military service during mobilization or through the call-up of reservists during a special period, Article 47 of the LCU sets a special deadline for performing the obligations it specifies: within one month after release from such service, without penalties or fines.

For a delay in settlement due to the employer’s fault, Article 117 of the LCU provides for compensation equal to average earnings for the period of delay, but for no more than six months; separate conditions in that article apply where there is a dispute about the amounts. Law No. 2136-IX provides exemption from liability for violating wage payment deadlines if the employer proves the connection to hostilities or other force majeure circumstances. The obligation to pay wages remains.

Update contact details

During martial law, the employer and employee must maintain the ability to contact one another, including when an employment contract is suspended. Each party must notify the other without delay, and no later than 10 calendar days, of changes to their contact details. An employer that is an FOP or legal entity fulfills this obligation by updating information in the USR.

The employee sends updated contact details to the employer’s address or email listed in the USR. If the employee cannot use postal communications or electronic communication tools, the law allows a text message to the employer’s official phone number. The parties may also agree on an alternative exchange of employment documents. Keep the agreement and proof of notifications.

If either party has not updated their contact details, a notice from the other party sent to the last known address, email, or phone number is considered proper. If postal communications and/or electronic communication tools are unavailable through the last known contact details, the employer or employee is exempt from the legal requirement to notify the other party of the emergence or termination of employment rights and obligations, or the cessation or termination of the employment contract. Keep evidence that communications were unavailable through those contacts.

Count the goods and document their transfer

Before packing, the owner appoints the people who will hand over and receive the goods. Set the time as of which stock will be reconciled. Record all sales, returns, and receipts in the accounts up to that time. Stop goods movement during the count or record subsequent transactions separately so they are not mixed with the stock count.

Prepare a list of goods and equipment with names, item numbers, units of measure, and quantities. Number the boxes and record their contents. The internal transfer document should show where and when the goods were transferred, their origin and destination, the quantities, and who carried out the transfer. Keep supplier delivery notes and other documents showing the origin of the goods.

For a legal entity, the primary document is prepared under Article 9 of Law No. 996-XIV: document name, date, company, substance and volume of the transaction, unit of measure, positions and surnames of the responsible persons, and their signatures or other identifying information. The accountant records the transfer in the period in which it took place.

When an inventory is mandatory

Regulation No. 879 applies to legal entities. Grounds for a mandatory inventory include a change of the person designated as financially responsible for the assets in their custody, discovery of theft or damage, fire, or another specified emergency. When the responsible person changes, the inventory is conducted on the day responsibility for the assets they hold is handed over. The move itself is not a separate ground in the list in paragraph 7, but the head may arrange an inventory to control the goods.

The head issues an order specifying the commission, scope, and deadlines. The commission works with all members present and with the person responsible for the assets: it counts, weighs, or measures the inventory. Before the inventory begins, the accountant completes processing of goods movement documents, and the responsible persons provide the required written acknowledgments. Entries based only on an employee’s statements or accounting software do not confirm the actual presence of goods. If goods are received or dispatched during the inventory, documents are prepared in the commission’s presence and marked “after inventory.” Dispatch requires the head’s authorization; the documents refer to the relevant inventory list or a separate list is prepared under paragraph 9 of Section II.

The commission prepares lists by storage location and responsible person. Goods in transit and damaged inventory are entered in separate lists. Participants sign the documents; when a responsible person changes, one confirms the handover and the other confirms receipt. The accountant prepares reconciliation statements, and the commission prepares minutes stating the reasons for discrepancies and its proposals. The head approves the minutes within five working days after the inventory is completed. Results are recorded in the relevant reporting period.

Paragraph 8 of Section I of Regulation No. 879 sets a special procedure for enterprises and their separate assets in territories covered by that paragraph, including temporarily occupied territories and areas of hostilities. The inventory is carried out when safe and unhindered access to the assets and accounting documents is available. When access barriers are removed, the enterprise must conduct an inventory as of the first day of the month following the month in which the barriers were removed. The head may separately decide to inventory specific property on the day its theft, shortage, destruction, or damage is discovered.

Which inventory rules apply to an FOP

If an FOP is required to keep inventory records under Procedure No. 496, they record receipts and disposals in the prescribed Inventory Form on the basis of primary documents, including internal transfer documents. If goods are sold at several locations, records must also be kept for each location. Receipt information is entered before sales of the goods begin; the Form must show the current name and address of the store or storage location. Primary documents must contain information identifying the sender and recipient, including names and tax numbers, transaction date, and the name, quantity, and value of the goods.

This requirement does not apply to single-tax FOPs that are not VAT payers, except those selling technically complex household goods subject to warranty repair, medicinal products and medical devices, or jewelry and household articles made of precious metals, precious stones, precious stones of organic origin, and semiprecious stones. Determine whether Procedure No. 496 applies based on your tax status and product range.

When Procedure No. 496 applies, ensure that the Inventory Form and documents are accessible at the new place of sale until the last unit of goods covered by the relevant document is disposed of. The FOP or seller must provide them during an inspection. An electronic form must be shown in a format suitable for viewing and copying. If copies of primary documents are kept at the location, the originals must be presented, if required, before the inspection ends.

Prepare a paper consignment note and receive the shipment

For road transportation of ordinary goods, prepare a consignment note (TTN) using the current form in Appendix 7 to Rules No. 363. The exception for individuals transporting goods at their own expense for their own needs should not automatically be applied to a store’s inventory. A TTN is prepared regardless of the terms for paying for the vehicle’s work.

The consignor states the date and place of preparation, details and tax identifiers of the consignor, carrier, and consignee, and the driver’s details and license. Information is also required about the vehicle and trailer, their registration numbers, length, width, height, total weight including the load, and gross mass, loading and unloading points, and details of the cargo. If the list of goods does not fit, attach a goods section containing the information in columns 1–10 of the TTN and refer to the appendix in the TTN. This goods section is an integral part of the TTN.

For a paper TTN, the consignor prepares and signs three copies. After accepting the cargo, the driver or freight forwarder signs all three. The first copy remains with the consignor, the driver gives the second to the consignee, and the third, signed by the consignee, goes to the carrier. The carrier provides documents proving the lawful use of the vehicle; the driver must have the relevant category license, registration documents, and an appropriate document for the cargo.

Before the trip, agree on how acceptance will be carried out by weight and number of packages, how packaging will be inspected, how time will be recorded, and the parties’ responsibilities. At the destination, the cargo is handed over under the TTN, by weight and number of packages, using the same method as when it was accepted from the consignor. If the body of the vehicle and the consignor’s seals are undamaged, the cargo is issued without checking its weight, condition, or number of packages under paragraph 13.3. If the vehicle body or seals are damaged, the consignee has the right to check these details during acceptance. After unpacking, the responsible employee also reconciles the product items against the internal transfer document.

Document damage, spoilage, and discrepancies in an act under Appendix 4 to Rules No. 363. The act is signed by a representative of the consignor or consignee and the driver. A party that disagrees with the contents may record its position in the special notes. If the other party refuses to prepare an act or make entries in the TTN, involve a representative of a party with no interest in the dispute. State the date and subject of the act in the TTN; keep photos and documents for a claim.

Illustrative example: a store dispatched 600 units and received 598, of which three are damaged. The number of usable units is 598 − 3 = 595; the shortage is 600 − 598 = 2. If the confirmed purchase price of each unit is UAH 200, the value of the shortage is UAH 400, and the value of the damaged goods is UAH 600. These amounts help describe the discrepancies; the accountant separately determines the accounting and tax consequences, and the parties determine the grounds and amount of compensation. Keep a record in the documents of the 600 units dispatched and the 598 units actually received.

Internal transfer and goods receipt in Torgsoft

If the old and new stores are set up as separate accounting centers, in Torgsoft open “Document → Internal Transfer” and create a new transfer. The sender is the current accounting center; select the new store or warehouse as the recipient. Before adding goods, turn on the “Goods in transit” switch and enter the delivery date. Then add goods by scanning barcodes or selecting them from the warehouse, and reconcile the quantity against the shipment actually prepared.

In an internal transfer with the status “Active,” if the “Goods in transit” switch is off, the goods are considered transferred between accounting centers as soon as they are added to the document. Check the transfer status before adding goods: the program also allows deferred transfers. If the switch is on, in the receiving center open “Warehouse → Goods in transit,” select the transfer note, and click “Check transfer note.” Enter the quantity actually received for each item, complete the check, and click “Accept transfer note.” If there are discrepancies, the program reports them and offers to create adjustment documents; review these documents and save the discrepancy report. After acceptance, the goods appear in the recipient’s stock, and changes to the accepted transfer note are disabled. To correct it, you must first cancel its acceptance. Take account of the user’s permissions for the switch and the setting that creates transfers to the “Goods in transit” warehouse by default.

Reconcile program documents against the signed dispatch and receipt documents. Prepare the TTN and transport discrepancy acts separately in accordance with legal requirements. The procedure is described in the Torgsoft internal transfer guide.

Notify the tax authorities about the new store and address changes

The owner and accountant first determine what exactly has changed. An FOP’s tax address is the place of residence where they are registered for tax purposes. For a legal entity, it is the registered location in the USR. The retail location address is the address of the property through which the business operates.

In Form No. 20-OPP, report that use of the old premises has ended, that the lease has ended, or that the premises will continue to be used. If a store has been repurposed as a warehouse, submit information in two rows: one for closing the previous business facility and one for the new business facility established on its basis, with a changed identifier. Take the new property details from the lease and handover act. Use the current form, keep confirmation of acceptance, and check the information in the Electronic Cabinet. Updating the USR information does not complete all these separate actions for you.

To change an FOP’s information in the USR, an application is required, along with proof of payment of the administrative fee where required by law. A legal entity also submits an application and, where required, proof of payment and a new version of its founding document. A decision by the governing body is generally part of the document package, but Part 4 of Article 17 of Law No. 755-IV provides an exception for a change of registered location alone. Before applying, check with the registrar or ASC which documents are required, the representative’s authority, and the available submission method for your change.

For Form No. 5DR, prepare an identity document and documents confirming the change in information. For a change of residence, the application may be submitted at the new place of residence or to any supervisory authority under Regulation No. 822. A representative needs the documents required by that Regulation and a notarized power of attorney.

Check tax payments and reporting

If a change of tax address results in a change of STS authority, the tax authority transfers the registration under Procedure No. 1588, including on the basis of information from the USR. The accountant checks that the transfer is complete and obtains current payment details for each payment. If only the servicing tax office changes within the same supervisory authority, the procedure differs.

Under paragraphs 10.2 and 10.13 of Procedure No. 1588, when an ordinary FOP’s or commercial legal entity’s tax address changes to a different territorial community, the taxes and fees specified in those paragraphs continue to be paid at the former location until the end of the calendar year. This applies to local payments and national taxes allocated between the state and local budgets. The Single Social Contribution (SSC) has separate non-budgetary accounts: check its registration and payment details separately.

A second-group FOP checks the rate set by the relevant local council. If an FOP belongs to the first group, before relocating they must also check whether they can remain in that group: subparagraph 1 of paragraph 291.4 of the Tax Code allows it to retail goods exclusively from trading places in markets and does not allow hired employees. To trade from an ordinary store outside a market, a first-group FOP must move to another permitted group or to the general tax system. To change groups voluntarily, they submit an application to the STS no later than 15 calendar days before the start of the next quarter and meet the requirements of the selected group. To voluntarily leave the simplified tax system, the application must be submitted no later than 10 calendar days before the start of a new quarter; the change takes effect at the start of that quarter. Start sales at the new store after the relevant change takes effect. If a first- or second-group FOP conducts business in territories of more than one village, settlement, or city council, paragraph 293.7 of the Tax Code requires them to apply the maximum rate set by that Article for the relevant group. A single-tax return is filed at the tax address.

An employer files the tax calculation of individuals’ income, taxes withheld, and SSC accrued at the primary place of registration. For FOPs that are tax agents, the reporting period is a quarter, broken down by month; the deadline is 40 calendar days after the quarter ends. For legal entities, the period is a month, and the deadline is 20 calendar days after the month ends. The calculation is filed if the relevant income was accrued during the reporting period. If the last day of the deadline falls on a weekend or public holiday, the deadline moves to the next operating day under paragraph 49.20 of the Tax Code. If the business has separate divisions, the accountant separately determines the applicable procedure for reporting and paying payroll taxes.

Re-register the cash register before taking payments at the new store

For a store using a hardware cash register (RRO), the owner or representative submits an application marked “Re-registration” for use at another business location, together with the registration certificate. If the documents are properly completed and there are no grounds for refusal, the STS re-registers it no later than two working days after the application is submitted. Coordinate technical work with the service center and keep the proper seals in place.

For a software cash register (PRRO), first send the final fiscal report receipt and close the last shift. Then submit Application No. 1-PRRO marked “Re-registration,” stating the new business location details. Check that the property has already been reported to the STS and has the appropriate status: missing property details, a closed or non-operating property, or discrepancies in registration information may lead to refusal.

For a PRRO, the processing result is provided in an electronic acknowledgment on the day the application is received if it arrives no later than 16:00 on a working day, or no later than the next working day if it arrives after 16:00. Confirm successful re-registration before taking payments at the new location. Automatic re-registration of an RRO or PRRO with another STS authority after a change in the primary place of registration concerns the servicing authority; the change to the store’s address itself must be completed under the applicable procedure.

The business location name and address on the fiscal receipt must match the document granting the right to use the premises and the information in Form No. 20-OPP. Before opening, the owner checks the cash register settings and receipt details. If the type of activity or payment method changes after the move, separately determine which RRO/PRRO rules apply to the new format of trade.

If you plan to sell alcohol, tobacco, or liquids for electronic cigarettes at the new location, arrange the right to trade at that specific location before making those sales. Retail licenses are issued separately for each place of business. If the licensee’s location or list of cash register fiscal numbers changes, Part 9 of Article 34 of Law No. 3817-IX provides for an application to change the information within 30 calendar days. Relocating the retail location requires separate licensing actions; check the storage of such inventory separately as well.

Check documents and stock before opening

The owner sets the day sales will resume after the responsible people confirm readiness:

• The premises have been handed over under an act, and applicable fire safety requirements have been met.
• Employees know the place, date, and terms of work; employment documents and required payments have been arranged.
• The goods have been received, quantities reconciled, damage and shortages recorded, and documents made available at the new location.
• The STS has been notified about the store, required changes to registration information have been submitted, and confirmations kept.
• The cash register has been re-registered for the new location, receipt details are correct, and required licensing actions have been completed.
• Suppliers, carriers, and customers have received the new address and opening date; the delivery and pickup address in the online store is correct.

Add filing deadlines to a calendar and assign someone responsible for each action. Paragraph 117.1 of the Tax Code provides, for the specified violations of tax registration and related registration obligations, a fine of UAH 340 for a self-employed person and UAH 1,020 for a legal entity. For failure to correct the violation or the specified repeat violation within a year, the amounts are UAH 680 and UAH 2,040, respectively.

If the documents specified in Article 48 of the Law “On Road Transport” are unavailable at the time of inspection during transportation, the carrier faces an administrative-economic fine of UAH 17,000: 1,000 × UAH 17. For selling unrecorded goods or failing to provide documents showing their accounting during an inspection, Article 20 of Law No. 265/95-VR provides for a penalty equal to the value of the relevant goods at selling prices, but not less than UAH 170. The exception to inventory accounting described above applies to single-tax FOPs that are not VAT payers, subject to their product range.

For violations listed in paragraph 1 of Article 17 of Law No. 265/95-VR, including failure to carry out a proper fiscal transaction or failure to issue the relevant document, the general penalties are 100% of the sale amount for the first violation and 150% for each subsequent violation. Paragraph 14 of Section II provides exemption from liability for violations during sales in temporarily occupied territories and territories of active or possible hostilities, until the relevant dates when occupation or hostilities end, or the possibility of hostilities ceases, according to the official list. The exception does not cover violations of settlement procedures for sales of excisable goods. The accountant checks the location and date of the specific transaction; relocating to a safe community does not, by itself, qualify for this exemption.

Official sources

• Business relocation program — Ministry of Economy: notice about written inquiries regarding applications and description of support.
• CMU Resolution of 17.03.2022 No. 305, “On the Specifics of the Operation of Ukrposhta Joint Stock Company under Martial Law”: paragraph 1, fourth paragraph of text; paragraph 2, sixth paragraph of text.
• Civil Code of Ukraine No. 435-IV: Articles 651, 654, 761–763, 765–767, 785, 793–795.
• Code of Civil Protection of Ukraine No. 5403-VI: Article 55, parts 3, 11, 12; Article 57, parts 2, 4, 5.
• CMU Resolution of 05.06.2013 No. 440, “On Approval of the Procedure for Submitting and Registering a Declaration of Compliance of a Business Entity’s Material and Technical Base with Fire Safety Legislation”: paragraphs 1, 2, 5, 7 of the Procedure.
• CMU Resolution of 18.03.2022 No. 314, “Certain Issues of Ensuring Business Activity under Martial Law”: paragraph 1, subparagraphs 1–3, 7; Appendices 1 and 2.
• Labor Code of Ukraine No. 322-VIII: Article 32; paragraph 6 of Article 36; Articles 44, 47, 83, 116, 117, 120.
• Law of Ukraine No. 2136-IX, “On the Organization of Labor Relations under Martial Law”: Articles 3, 7, 10.
• CMU Resolution of 02.03.1998 No. 255, “On Guarantees and Compensation for Relocation to Work in Another Locality”: paragraphs 1, 4–6.
• Law of Ukraine No. 996-XIV, “On Accounting and Financial Reporting in Ukraine”: Article 9, parts 1, 2, 5, 7, 8.
• Ministry of Finance Order of 02.09.2014 No. 879, Regulation on Inventory of Assets and Liabilities: Section I, paragraphs 2, 7, 8; Section II, paragraphs 1, 5–7, 9, 10, 17, 18; Section III, paragraphs 4.1–4.4; Section IV, paragraphs 1–3.
• Ministry of Finance Order of 03.09.2021 No. 496, Procedure for Keeping Records of Goods in Stock for Individuals — Entrepreneurs, Including Single-Tax Payers: Section I, paragraph 2; Section II, paragraphs 1, 2, 9–11.
• Law of Ukraine No. 2344-III, “On Road Transport”: Article 48; Article 60, first part, third paragraph.
• Ministry of Transport Order of 14.10.1997 No. 363, Rules for the Transportation of Goods by Road in Ukraine: Chapter 1, definition of TTN; paragraphs 11.1–11.6, 13.1–13.8, 15.1–15.6; Appendices 4 and 7.
• Law of Ukraine No. 755-IV, “On State Registration of Legal Entities, Individual Entrepreneurs, and Public Formations”: Article 17, part 4, paragraphs 1, 2, 7, 8; Article 18, part 3, paragraphs 1, 2.
• Ministry of Finance Order of 09.12.2011 No. 1588, Procedure for Registration of Tax and Fee Payers: paragraphs 7.1, 7.2, 8.1–8.5, 10.1, 10.2, 10.4–10.14, 10.25.
• Ministry of Finance Order of 29.09.2017 No. 822, Regulation on Registration of Individuals in the State Register of Individual Taxpayers: Section IX, paragraphs 1–4.
• Tax Code of Ukraine No. 2755-VI: paragraphs 45.1, 45.2, 70.7, 117.1; subparagraph “b” of paragraph 176.2; subparagraphs 49.18.1, 49.18.2; paragraph 49.20; paragraphs 293.2, 293.7, 296.4, 298.5, 298.6; paragraph 5 of Subsection 1 of Section XX. Subparagraph 1 of paragraph 291.4; subparagraphs 298.1.5, 298.2.1 and 298.2.2.
• Law of Ukraine No. 2464-VI, “On the Collection and Accounting of the Single Contribution to Compulsory State Social Insurance”: paragraph 4 of part 2 of Article 6; part 6 of Article 9.
• Law of Ukraine No. 265/95-VR, “On the Use of Cash Registers in Trade, Catering, and Services”: paragraphs 12, 14 of Article 3; paragraph 1 of Article 17; Article 20; paragraph 14 of Section II.
• Ministry of Finance Order of 14.06.2016 No. 547, Procedure for Registration and Use of RROs: Section II, Chapter 3, paragraphs 1, 3, 4.
• Ministry of Finance Order of 23.06.2020 No. 317, Procedure for Registration, Maintenance of the Register, and Use of PRROs: Section II, paragraphs 3–6, 8–11.
• Ministry of Finance Order of 21.01.2016 No. 13, Regulation on the Form and Content of Settlement Documents: Section II, paragraph 2, details in rows 1–3.
• Law of Ukraine No. 3817-IX, “On State Regulation of the Production and Circulation of Ethyl Alcohol, Spirit Distillates, Bioethanol, Alcoholic Beverages, Tobacco Products, Tobacco Raw Materials, Liquids Used in Electronic Cigarettes, and Fuel”: Article 34, part 9; Article 41, part 8; Article 42, part 1.
• Decree of the President of Ukraine No. 596/2026, “On Extending the Period of Martial Law in Ukraine,” paragraph 1, and Law of Ukraine No. 4928-IX approving the Decree of the President of Ukraine “On Extending the Period of Martial Law in Ukraine”, paragraphs 1, 2: extension of martial law.