From August 3, 2026, cosmetics that are first placed on the market in Ukraine must comply with the Technical Regulation on Cosmetic Products approved by Resolution of the Cabinet of Ministers of Ukraine No. 65. For an entrepreneur, this means that the product must be safe, labeled in Ukrainian, have a responsible person in Ukraine, undergo notification in the electronic system, and the supply chain must be confirmed by documents. Products placed on the market before August 3, 2026 may be sold until the end of their shelf life if they were legally placed on the market, are not dangerous, and the entrepreneur can confirm their origin with documents. (Law of Ukraine)
A Sole Proprietorship that simply buys cosmetics from an official Ukrainian supplier and sells them in the original packaging is usually a distributor. Its main obligations are not to sell goods without proper labeling, with an expired shelf life, with violated storage conditions, or without confirmation of origin. A Sole Proprietorship that imports cosmetics, sells them under its own trademark, changes the packaging or composition, or manufactures cosmetics independently may become the responsible person and has much broader obligations: safety assessment, technical documentation, GMP, notification, composition control, labeling, and interaction with market surveillance authorities.
What is considered a cosmetic product
A cosmetic product is a substance or mixture intended to be applied to the external parts of the human body, teeth, or the mucous membrane of the oral cavity, mainly for cleansing, perfuming, changing appearance, protecting, maintaining in good condition, or correcting body odor. Cosmetics may include creams, shampoos, decorative cosmetics, soap, perfumes, toothpastes, deodorants, hair care products, skin care products, and so on.
Products intended for ingestion, inhalation, injection, or implantation into the human body are not cosmetics. If a product is positioned as treating diseases, having a medical purpose, or acting as a medicinal product, it may fall under other rules rather than the cosmetic regulation.
Main date: August 3, 2026
Resolution of the Cabinet of Ministers of Ukraine No. 65 entered into force on August 3, 2024, but established a transition period: cosmetics placed on the market before August 3, 2026 cannot be prohibited or restricted only because they do not comply with the new Technical Regulation. (Law of Ukraine)
It is important for an entrepreneur to distinguish between two concepts:
| Concept | What it means for business |
|---|---|
| Placing on the market | The first supply of cosmetics on the Ukrainian market. For example, an importer brought the product into Ukraine for the first time and started supplying it in Ukraine. |
| Making available on the market | Any further supply of cosmetics for sale, distribution, or use in business activity. For example, a Sole Proprietorship bought goods from a supplier and sells them to customers. |
If the product was placed on the market before August 3, 2026, it may be sold until the end of its shelf life. But for this, the Sole Proprietorship must keep documents confirming the date and legality of supply: agreement, delivery note, invoice, customs documents, acceptance act, supplier documents, batch, shelf life. Without such documents, it will be difficult to prove that the product belongs to “old stock”.
Who is responsible for what
| Sole Proprietorship situation | Role under the regulation | Main obligations |
|---|---|---|
| Buys cosmetics from a Ukrainian supplier and sells them in the original packaging | Distributor | Check labeling, Ukrainian language, shelf life, storage conditions, supply documents, and not sell products suspected of non-compliance. |
| Imports cosmetics from abroad | Importer and, as a rule, responsible person, unless another responsible person in Ukraine is appointed | Ensure compliance with the regulation, safety, documentation, notification, labeling, and traceability. |
| Sells cosmetics under its own trademark | Responsible person | Full set of obligations regarding safety, technical documentation, GMP, notification, labeling, and control of claimed properties. |
| Repackages, fills, changes the label or composition | May become the responsible person | It is necessary to assess whether the change affects product compliance. If so, the obligations of the responsible person apply. |
| Only translates labeling into Ukrainian without changing the product properties | Does not necessarily become the responsible person only because of translation | The translation must be correct and must not change the meaning of safety requirements, warnings, or instructions for use. |
Cosmetic products may be placed on the market only if there is a responsible person. For imported cosmetics, each importer is the responsible person by default, unless another person — a resident of Ukraine — is appointed in writing as the responsible person. A distributor becomes the responsible person if they sell the product under their own name or trademark, or modify the product in a way that may affect its compliance with the regulation.
What a Sole Proprietorship must check before selling cosmetics
A Sole Proprietorship distributor must check before sale:
| What to check | What to pay attention to |
|---|---|
| Supplier | Whether there is an agreement, delivery note, invoice, act, or other supply document. |
| Product origin | Who the manufacturer, importer, or responsible person in Ukraine is. |
| Notification | Whether the supplier confirms that the product has undergone notification if it is placed on the market after August 3, 2026. |
| Labeling | Whether mandatory information is available in Ukrainian, whether the responsible person, country of origin for imported goods, shelf life, batch, composition, and warnings are indicated. |
| Shelf life | Whether the shelf life has not expired and whether the requirements for the period after opening have not been violated. |
| Storage conditions | Whether temperature, light, humidity, and other conditions specified by the manufacturer have not been violated. |
| Advertising promises | Whether the seller does not promise a therapeutic effect or properties that are not confirmed. |
| Product batches | Whether it is possible to establish from whom the batch was received and to whom it was further supplied, if the sale is not to the end consumer. |
The distributor has no right to sell cosmetics if they know or, under the circumstances, should know that it does not meet the requirements. If non-compliance or risk is discovered after receiving the goods, the Sole Proprietorship must take corrective actions: stop sales, separate the goods, contact the supplier, and, if necessary, notify the responsible person and the market surveillance authority.
Cosmetics notification
Notification is the entry of information about a cosmetic product into the electronic notification system. It is performed by the responsible person before placing the product on the market. Notification does not replace the safety assessment and does not mean that the state has “certified” the product; the responsible person is responsible for the accuracy of the information and product compliance.
The notification procedure was approved by Order of the Ministry of Health No. 2147. The system includes, in particular, the product category and name, responsible person data, country of origin, contact person, information about nanomaterials, CMR substances, composition or frame formulation, graphic file of labeling, and, optionally, a product photo. (Law of Ukraine)
If the responsible person detects an error in the notification, the data must be updated within 10 working days from the date the error is detected. If the factual data about the product has changed, the update must be made no later than 30 working days from the date of such changes. (Law of Ukraine)
For a Sole Proprietorship distributor, the practical conclusion is as follows: if the product is bought from a Ukrainian supplier, confirmation should be obtained from the supplier that the product has undergone notification and that the responsible person has been determined. If the Sole Proprietorship imports the product itself or sells it under its own brand, these actions can no longer be shifted only to the supplier without proper written appointment of a responsible person in Ukraine.
Documents of the responsible person
The responsible person must have a product information file for the cosmetic product. It is kept for 10 years after the date the last batch of the product was placed on the market.
Such a file includes:
| Document or information | Why it is needed |
|---|---|
| Description of the cosmetic product | To clearly identify the product. |
| Safety report | To confirm that the product is safe under normal or reasonably foreseeable conditions of use. |
| Description of the manufacturing method | To confirm production control. |
| GMP compliance statement | To confirm that production is organized according to good manufacturing practice. |
| Evidence of the claimed effect | Required if special properties are claimed in advertising or on the label: moisturizes, reduces wrinkles, strengthens hair, and so on. |
| Data on animal testing | Required to meet the regulation requirements regarding such tests. |
The safety assessment of cosmetics is carried out by a person with higher education in medicine or pharmacy at the master's level or with an equivalent qualification recognized by the Ministry of Education and Science.
GMP for manufacturers and private label
Manufacturing of cosmetic products must comply with good manufacturing practice — GMP. This applies not only to large factories but also to small-scale production if a Sole Proprietorship or company manufactures cosmetics for sale.
If a Sole Proprietorship orders cosmetics from a manufacturer under its own trademark, it does not become a “simple seller”. In this model, it is necessary to determine who the responsible person is, who has the product information file, who performs notification, who is responsible for labeling, claims, safety, complaints, and interaction with the market surveillance authority.
Cosmetics labeling
Cosmetics may be made available on the market only when the packaging contains visible, legible, and indelible mandatory information. For a Sole Proprietorship, this is one of the key points for checking goods before sale.
The label must contain:
| Mandatory information | Comment |
|---|---|
| Name or commercial name and address of the responsible person | For imported cosmetics, the country of origin is also indicated. |
| Nominal content | Mass or volume, except for certain exceptions for very small, free, or single-use samples. |
| Minimum shelf life | Format “use before”. If the minimum shelf life is more than 30 months, the period after opening may be indicated instead of the date, if this is appropriate for the product. |
| Special precautions | For example, instructions for safe use, warnings for professional use. |
| Batch number or other identifier | Needed for product traceability. |
| Product function | If it is not obvious from the appearance of the product. |
| List of ingredients | Ingredients are indicated according to the regulation rules, in particular using “ingredients” or “composition”. |
| Nanomaterials | If nanomaterials are present, they are marked in the list of ingredients with “nano” in brackets. |
Consumer information must be in Ukrainian. Other languages may be placed alongside it, but they do not replace Ukrainian.
Advertising and claimed properties
The name, description, advertising, photo, video, product page in an online store or social networks must not attribute characteristics or functions to cosmetics that they do not have. If the seller writes “removes acne”, “treats dermatitis”, “stops hair loss”, “rejuvenates by 10 years”, confirmation of such claims is required, and it should be checked whether such a claim turns the cosmetic into a product of another category.
Advertising must be lawful, accurate, and reliable. Unfair advertising that misleads or may mislead the consumer through inaccuracy, exaggeration, omission, or ambiguity is prohibited. (Law of Ukraine)
Advertising integrations, blogger posts, paid reviews, and promotions must be identified as advertising if they meet the characteristics of advertising. The law requires clear separation of advertising from other information. (Law of Ukraine)
Online sales, social networks, and marketplaces
Cosmetics requirements are the same for a store, online store, Instagram, Facebook, TikTok, marketplace, messenger, or website sale. The sales channel does not cancel requirements for safety, notification, labeling, ECR/PECR, documents, and consumer rights.
An e-commerce seller must ensure simple and stable access to information about themselves: full name of the Sole Proprietorship, place of registration and actual residence, email or online store address, tax number or passport data in cases provided by law, license information if the activity is subject to licensing, as well as information about taxes included in the price and delivery cost. (Law of Ukraine)
The product card must contain enough information for an informed choice: name, brand, volume or mass, main properties, method of use, precautions, composition, shelf life or conditions for determining it, price including taxes, payment, delivery, and return terms. The Law on Consumer Protection requires that the consumer be provided with necessary, accessible, reliable, and timely information before purchasing the product. (Law of Ukraine)
Returns of cosmetics
As a general rule, a consumer may exchange a non-food product of proper quality within 14 days if the product has not been used, its marketable condition, consumer properties, seals, labels, and payment document are preserved. However, the Cabinet of Ministers approves the list of goods of proper quality that are not subject to exchange or return. (Law of Ukraine)
Perfumery and cosmetic products of proper quality are included in the list of goods that are not subject to exchange or return. This does not mean that a buyer can be refused in all cases. If the product is defective, dangerous, expired, damaged before transfer to the buyer, does not match the order, or the seller provided inaccurate information, the consumer protection rules for goods of improper quality apply. (Law of Ukraine)
Storage, warehouse, and delivery
The Sole Proprietorship is responsible for the storage and transportation conditions of cosmetics while the goods are under their control. If the manufacturer indicated “store at a temperature from +5 °C to +25 °C”, “do not freeze”, “protect from sunlight”, “keep tightly closed”, these conditions must be followed in the warehouse, in the store, during packaging, and delivery.
Distributors are obliged to ensure that storage or transportation conditions do not endanger product compliance with the regulation. If cosmetics become dangerous or non-compliant due to violation of storage conditions, this may be grounds for a fine. (Law of Ukraine)
In practice, for accounting, it is necessary to:
| Action | Why |
|---|---|
| Record the product batch | To quickly find a problem batch in case of a complaint or recall. |
| Control shelf life | To avoid selling expired products. |
| Keep stock records by names, volumes, shades, and batches | To avoid product mix-ups, selling the wrong product, and losing traceability. |
| Separate suspicious, damaged, or expired goods | So that they do not accidentally go on sale. |
| Keep supply documents | To confirm the origin of the goods and the date the batch was received. |
Information about from whom the cosmetic product was received and to whom it was further supplied must be provided by responsible persons and distributors to the market surveillance authority upon request and kept for 3 years after the supply of the relevant batch.
ECR/PECR when selling cosmetics
If a Sole Proprietorship sells cosmetics for cash, by payment card, through a POS terminal, internet acquiring, or any other method that is a settlement transaction, it is necessary to use a registered ECR or PECR and issue a fiscal receipt to the buyer in paper or electronic form. The law directly covers settlements when selling goods, including ordering or paying via the internet. (Law of Ukraine)
Sole Proprietorships of the 1st group of single tax do not use ECR/PECR under clause 296.10 of the Tax Code of Ukraine, but the 1st group has narrow conditions: no hired employees, exclusively retail sale of goods from trading places in markets or household services to the population. An online store, sales through social networks, or full-fledged cosmetics delivery usually does not correspond to the 1st group model. (rv.tax.gov.ua)
The fiscal receipt must make it clear what exactly was sold. For single-tax Sole Proprietorships without VAT, the law allows simplified indication of the product name for certain categories, but for cosmetics, from the point of view of safety and accounting, it is better to maintain detailed product nomenclature: brand, name, volume, shade, article number, batch, or internal code. This will help quickly find the sold batch in case of a complaint, inspection, or recall.
For failure to conduct a settlement transaction through ECR/PECR, conducting it not for the full amount, or failure to issue a settlement document, the financial sanction is 100% of the value of the goods for the first violation and 150% — for each subsequent violation. (Law of Ukraine)
Payment on delivery
If the buyer pays for the order by card on the website or through the seller's payment service, the Sole Proprietorship must generate a fiscal receipt according to ECR/PECR rules.
If payment is made by cash on delivery through a postal or logistics operator, it is necessary to clearly determine who accepts money from the buyer and who fiscalizes the settlement. If the operator acts as a payment intermediary and issues its own fiscal document, the Sole Proprietorship must keep the agreement with the operator, transfer registers, shipping documents, and confirmation that the settlement with the buyer was carried out properly. If the payment is actually accepted by the Sole Proprietorship itself, the receipt must be issued by the Sole Proprietorship.
It is advisable to include a delivery note, sales receipt, or another document with product information in the parcel, even if the fiscal receipt is sent electronically. This reduces the risks of disputes with the buyer regarding the package contents, price, name, and quantity of goods.
Product accounting
For cosmetics, accounting must work not only for taxes but also for product safety. A Sole Proprietorship must know which batch of goods arrived, where it is stored, how many units were sold, what the shelf life is, and from which supplier the goods were received.
Minimum set of accounting data:
| Data | Example |
|---|---|
| Supplier | LLC “Cosmetics Supplier”, agreement No. 1, delivery note No. 15 |
| Name | Brand X face cream, 50 ml |
| Article / SKU | BX-CRM-50 |
| Batch | L2409 |
| Shelf life | 10.2027 |
| Quantity | 120 pcs. |
| Storage location | Warehouse No. 1, shelf A3 |
| Sales channel | Store, website, marketplace |
| Sales document | Fiscal receipt, order, delivery note |
Under the ECR Law, for selling goods that are not recorded in the established manner, or for failure to provide documents during an inspection confirming the accounting of goods at the place of sale, a financial sanction may be applied in the amount of the value of unaccounted goods at selling prices, but not less than 10 non-taxable minimum incomes of citizens. At the same time, this sanction does not apply to single-tax Sole Proprietorships without VAT, except for those selling categories of goods defined by law, in particular technically complex household goods, medicinal products, medical devices, and jewelry. (Law of Ukraine)
Even if a particular Sole Proprietorship is not subject to this sanction, documents for cosmetics are still needed due to traceability requirements, consumer protection, market surveillance, and confirmation of “old stock” placed on the market before August 3, 2026.
Taxes for Sole Proprietorships that sell cosmetics
| System / group | When suitable | Income limit in 2026 | Main taxes |
|---|---|---|---|
| 1st group of single tax | Only retail sale from trading places in markets or household services to the population, without employees | UAH 1,444,049 | Single tax up to UAH 332.80/month, military levy UAH 864.70/month, unified social contribution for oneself under general rules, if there is no exemption. |
| 2nd group of single tax | Sale of goods to the population and single-tax payers, up to 10 employees | UAH 7,211,598 | Single tax up to UAH 1,729.40/month, military levy UAH 864.70/month, unified social contribution for oneself under general rules. |
| 3rd group of single tax | Sales to a wider range of buyers, without limitation on the number of employees | UAH 10,091,049 | 5% of income without VAT or 3% of income with VAT, military levy 1% of income, unified social contribution for oneself under general rules. |
| General taxation system | Import, large turnover, complex expense structure, need for VAT or work with counterparties that need VAT | No single tax limit | Personal income tax, military levy, unified social contribution, VAT if there is an obligation or voluntary registration. |
Single tax limits are calculated from the minimum wage as of January 1 of the reporting year: 167 minimum wages for the 1st group, 834 — for the 2nd group, 1167 — for the 3rd group. In 2026, the minimum wage is UAH 8647, so the limits are UAH 1,444,049, UAH 7,211,598, and UAH 10,091,049 respectively. (ZIR)
The single tax rates for the 1st and 2nd groups are set by local councils within the maximum limits: for the 1st group — up to 10% of the subsistence minimum for able-bodied persons, for the 2nd group — up to 20% of the minimum wage. In 2026, the subsistence minimum for able-bodied persons is UAH 3328, and the minimum wage is UAH 8647. (Law of Ukraine)
If a Sole Proprietorship exceeds the limit of its group or carries out activities not allowed for that group, there is a risk of applying an increased rate to the excess amount, switching to another group, or losing the right to the simplified taxation system. (tax.gov.ua)
Is a license or permit required
For ordinary retail trade in cosmetics, the Technical Regulation does not establish a separate “cosmetics license” for a Sole Proprietorship seller. The Regulation establishes requirements for the product, responsible person, safety, documentation, notification, labeling, storage, and market surveillance.
If the product is not ordinary cosmetics but belongs to medicinal products, medical devices, biocides, disinfectants, excisable goods, or other specially regulated products, other rules, permits, or licenses may apply. In e-commerce, the seller may sell goods for which a license or permit is required by law only after obtaining such a license or permit. (Law of Ukraine)
Therefore, for ordinary cosmetics, a “permit to sell cosmetics” cannot be canceled because there is no such separate permit. The real risks are a ban on selling a specific product, withdrawal from circulation, recall, fines, tax consequences, consumer claims, and reputational losses.
Inspections and liability
Cosmetics are non-food products subject to state market surveillance. The State Service of Ukraine on Medicines and Drugs Control is designated as the market surveillance authority for cosmetic products. (Law of Ukraine)
The market surveillance authority may request documents, take samples, check labeling, storage conditions, supply chain, notification, the product information file held by the responsible person, and also make decisions on restrictive measures: bringing the product into compliance, prohibiting sale, withdrawal, or recall. (Law of Ukraine)
Main financial risks:
| Violation | Possible liability |
|---|---|
| Placing on the market a product that poses a serious risk | 6000 non-taxable minimum incomes of citizens, repeated within 3 years — 20000. |
| Placing on the market a product that does not meet established requirements | From 2000 to 3000 non-taxable minimum incomes of citizens, repeated — 4000. |
| Violation of storage conditions by the distributor, if because of this the product became dangerous or non-compliant | For a distributor on the simplified taxation system — 1000 non-taxable minimum incomes, repeated — 4000. |
| Failure to comply with a decision on restrictive measures | For persons who placed the product on the market and for distributors — separate fines depending on the type of decision. |
| Violation of ECR/PECR rules | 100% of the value of the goods sold with violation for the first violation, 150% — for subsequent violations. |
| Unreliable information or unfair advertising | Liability under consumer protection and advertising laws. |
A fine does not release the manufacturer or distributor from liability for damage caused to consumers by dangerous products. (Law of Ukraine)
What a Sole Proprietorship should do before August 3, 2026
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Divide cosmetics stock into two groups: products placed on the market before August 3, 2026 and products that will be placed on the market after this date.
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Collect documents for stock: agreements, delivery notes, invoices, customs declarations, acceptance acts, batch data, and shelf life data.
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Request confirmations from suppliers regarding the responsible person, notification, labeling, shelf life, and storage conditions.
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Check labels: Ukrainian language, responsible person, country of origin for imports, composition, batch, shelf life, warnings, product function.
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Set up accounting by batches and shelf life, not only by the general product name.
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Check product descriptions on the website, marketplaces, and social networks: there must be no therapeutic or unconfirmed promises.
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Check ECR/PECR: correct nomenclature, fiscalization of online payments, cash on delivery, returns, discounts, and gift sets.
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Update agreements with suppliers: provide guarantees regarding product compliance, notification, labeling, documents, batches, shelf life, recalls, and compensation for losses.
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Update delivery and storage rules: temperature conditions, sun protection, actions with damaged or returned goods.
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Appoint a responsible employee or establish an internal procedure for checking cosmetics before acceptance and sale.
Short example
A Sole Proprietorship bought a batch of creams from a Ukrainian distributor in July 2026 and received a delivery note indicating the supply date, product name, batch, and quantity. The product has labeling in Ukrainian, and the shelf life is until December 2027. Such a batch can be sold after August 3, 2026 until the end of its shelf life if the Sole Proprietorship keeps the documents and the product is not dangerous.
Another case: in September 2026, a Sole Proprietorship ordered cosmetics from abroad on their own and sells them in Ukraine. This is already a new placing on the market after August 3, 2026. Such a product must comply with the Technical Regulation, have a responsible person in Ukraine, undergo notification before being placed on the market, have proper labeling in Ukrainian, and have safety documents.
Official sources
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Resolution of the Cabinet of Ministers of Ukraine dated 20.01.2021 No. 65 “On Approval of the Technical Regulation on Cosmetic Products” — clauses 3, 5 of the resolution; Technical Regulation: clauses 3–6, 7–21, 24–33, 37–47, 51–56, 59–61. (Law of Ukraine)
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Order of the Ministry of Health dated 16.11.2023 No. 2147 “On Approval of the Procedure for Notification of Cosmetic Products” — procedure for entering information into the notification system, product data, updating information. (Law of Ukraine)
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Law of Ukraine dated 06.07.1995 No. 265/95-VR “On the Use of Registrars of Settlement Transactions in Trade, Catering and Services” — Articles 3, 5, 9, 17, 20. (Law of Ukraine)
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Order of the Ministry of Finance dated 21.01.2016 No. 13 “On Approval of the Regulation on the Form and Content of Settlement Documents/Electronic Settlement Documents…” — current version with requirements for fiscal receipts. (Law of Ukraine)
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Tax Code of Ukraine dated 02.12.2010 No. 2755-VI — Articles 291, 293, 296; subsection 10 of section XX regarding the military levy; conditions for single tax groups, rates, limits, and ECR/PECR for the 1st group. (ZIR)
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Law of Ukraine dated 03.12.2025 No. 4695-IX “On the State Budget of Ukraine for 2026” — Articles 7 and 8 regarding the subsistence minimum and minimum wage. (Law of Ukraine)
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Law of Ukraine dated 02.12.2010 No. 2735-VI “On State Market Surveillance and Control of Non-Food Products” — Articles 1, 2, 7, 8, 15, 44, 45. (Law of Ukraine)
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Law of Ukraine dated 02.12.2010 No. 2736-VI “On General Safety of Non-Food Products” — Articles 4, 8, 9, 10, 15. (Law of Ukraine)
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Law of Ukraine dated 12.05.1991 No. 1023-XII “On Consumer Protection” — Articles 9, 13, 14, 15, 21. The new Law of Ukraine dated 10.06.2023 No. 3153-IX, as of the date of preparation of this article, has the status “enters into force”, while Law No. 1023-XII remains in force. (Law of Ukraine)
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Resolution of the Cabinet of Ministers of Ukraine dated 19.03.1994 No. 172 “On Implementation of Certain Provisions of the Law of Ukraine «On Consumer Protection»” — list of goods of proper quality that are not subject to exchange or return. (Law of Ukraine)
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Law of Ukraine dated 03.09.2015 No. 675-VIII “On Electronic Commerce” — Articles 7, 10, 11 regarding information about the seller, commercial electronic messages, and electronic contract. (Law of Ukraine)
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Law of Ukraine dated 03.07.1996 No. 270/96-VR “On Advertising” — Articles 7, 8, 9, 10 regarding advertising reliability, advertising identification, and prohibition of unfair advertising. (Law of Ukraine)
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