10 changes for sole proprietorships and retail: what entrepreneurs should consider as of June 2026

At the end of spring and the beginning of summer 2026, the most practical issues for Sole Proprietorships and retail are HR and tax reporting for employees and payments to individuals, the new procedure for calculating the contribution for failure to meet the employment quota for persons with disabilities, changes to sick leave certificates, electronic document exchange with the State Tax Service and in labor relations, the end of the transition period for customs brokers, as well as stricter requirements for documentary confirmation of transactions in banks, foreign economic activity, ECR/PECR and excisable retail.

Entrepreneurs should check not only taxes, but the entire operating model: whether employees are properly registered, whether reporting on payments to individuals has been submitted, whether documents for goods are available, whether the ECR/PECR works correctly, whether cash registers are linked to licenses in excisable retail, and whether invoices, TTNs, customs declarations, contracts, acts and bank confirmations are stored. For stores, online trade, cafes, warehouses, importers and sellers of alcohol, tobacco, liquids for electronic cigarettes or fuel, these requirements directly affect fines, the risk of blocked transactions, loss of license or problems during an inspection.

1. Sole Proprietorships with employees and payments to individuals: reporting for Q1 2026

Sole Proprietorships and persons engaged in independent professional activity who act as tax agents report quarterly in 2026, with indicators broken down by month of the reporting quarter. This applies to Sole Proprietorships that have employees or pay funds to individuals, including under civil law contracts. The State Tax Service explained that for Q1 2026, Sole Proprietorships had to submit calculations by May 11, 2026, and due to the absence of an approved quarterly form, they temporarily submitted the current monthly form separately for January, February and March. (tax.gov.ua)

The report is submitted only if, during the quarter, income was accrued or paid to individuals, tax was withheld or the SSC was accrued. If there were no such transactions during the quarter, the report does not need to be submitted. The State Tax Service also clarified that the warning in receipt No. 2 about the alleged late submission of the monthly form for January, February and March by May 11 was informational and did not automatically mean a fine. (tax.gov.ua)

For a Sole Proprietorship employer, this means that HR records, salaries, civil law contracts, acts, sick leave, vacation pay, personal income tax, military levy and SSC must be synchronized with each other. An error in one document often causes errors in reporting.

2. Employees with disabilities: a new procedure for calculating the contribution for employers

The Cabinet of Ministers approved the Procedure for calculating the average monthly salary or remuneration for calculating the contribution to support the employment of persons with disabilities. Resolution No. 268 entered into force on March 3, 2026 and applies from January 1, 2026. (Legislation of Ukraine)

The procedure applies to employers whose average number of full-time employees on the payroll for a calendar quarter is 8 or more and who have not met the quota for jobs for persons with disabilities. If the employer has fewer than 8 employees or the quota has been met, this procedure does not apply. (Legislation of Ukraine)

The calculation period is a calendar quarter. The employer calculates the indicator independently based on accounting, bookkeeping and primary documents. The calculation does not include remuneration under civil law contracts, maternity benefits, payment for the first five days of temporary incapacity at the employer’s expense, and temporary disability benefits paid by the Pension Fund. (Legislation of Ukraine)

For retail, this is important primarily for stores, chains, warehouses, cafes, service points and online stores with employees. If the number of employees changes in different months of the quarter, it is the average payroll indicator that must be calculated, not simply the number of people “as of today”.

What documents should contain

• staffing schedule or another document confirming the personnel structure;

• orders on hiring, transfer and dismissal;

• timesheets;

• documents on the employment of persons with disabilities;

• calculation of the average number of employees;

• primary documents regarding salaries and payments;

• confirmation of payment of the contribution, if the quota is not met.

3. Sick leave from April 1, 2026: new control rules

On April 1, 2026, Law No. 4683-IX entered into force, amending the Law of Ukraine “On Compulsory State Social Insurance” regarding the issuance, extension and control of the validity of sick leave certificates. The Pension Fund explained that the verification of the validity of issuing or extending sick leave certificates is carried out by designated officials of the territorial bodies of the Pension Fund of Ukraine, while medical conclusions on temporary incapacity may be checked only by authorized doctors. (Pension Fund of Ukraine)

The key rule for the employer is as follows: if it is impossible to generate an electronic sick leave certificate, a paper sick leave certificate may be the basis for assigning temporary disability benefits or maternity benefits. (Pension Fund of Ukraine)

A Sole Proprietorship employer must properly store sick leave documents, reflect them in payroll records on time and not pay for periods without a proper basis.

4. Electronic document exchange with the State Tax Service and labor documents in electronic form

By Order No. 169 of March 25, 2026, the Ministry of Finance amended the Procedure for the exchange of electronic documents with controlling authorities; the order was registered with the Ministry of Justice on April 9, 2026 under No. 487/45881. For a Sole Proprietorship, this means that reporting, correspondence with the tax authority, applications, receipts, notifications and other documents must be submitted with a valid electronic signature and with the correct authority of the signatory. (Legislation of Ukraine)

Separately, by Order No. 4408 of March 26, 2026, the Ministry of Economy amended the procedure for electronic document flow in labor relations, in particular occupational safety. The order was registered with the Ministry of Justice on April 13, 2026 under No. 499/45893. (Legislation of Ukraine)

Electronic HR document flow does not mean that paper documents can simply be abandoned without an internal decision. The employer must determine which documents are kept electronically, who creates, signs and stores them, how employees gain access to them and how familiarization is confirmed.

What to check

• the validity period of the QES or another permitted electronic signature;

• whether the accountant or another person has the right to sign reporting;

• whether the first and second receipts are stored;

• whether there is an internal order on electronic HR document flow;

• whether the list of documents kept electronically has been defined;

• whether employees have access to electronic documents.

5. ECR/PECR: fiscalization, receipts, inventory accounting and fines

Business entities that carry out settlement transactions in cash or non-cash form using electronic payment instruments must conduct such transactions for the full amount through a registered ECR or PECR, unless there is a direct legal exception. The settlement document must be provided to the buyer in paper or electronic form, including when ordering or paying online. (Legislation of Ukraine)

When settlement transactions are carried out, fiscal daily reports must be created every day, control tapes must be created and stored within the time limits provided by law. For excisable goods, the ECR/PECR must operate in programming mode, specifying the product subcategory code according to UKT ZED, name, price and quantity, and in the retail sale of alcohol, also the digital value of the barcode of the excise tax stamp. (Legislation of Ukraine)

A separate requirement is inventory accounting. The entrepreneur must sell only goods reflected in the records and, at the start of an inspection, provide documents confirming the accounting and origin of goods in stock. For Sole Proprietorships that are single tax payers and are not VAT payers, there is an exception, but it does not apply to those selling technically complex household goods subject to warranty repair, medicines, medical devices, jewelry and household items made of precious metals and stones. (Legislation of Ukraine)

The fine for failing to conduct a settlement transaction through an ECR/PECR, conducting it for less than the full amount or failing to issue a receipt is 100% of the sale amount for the first violation and 150% for each subsequent violation. (Legislation of Ukraine)

What retail should have

6. Alcohol, tobacco, liquids for electronic cigarettes and fuel: licenses, stamps, ECR and the risk of losing permits

For retail trade in alcoholic beverages, tobacco products and liquids for electronic cigarettes, licenses are issued for each retail location. Such licenses are indefinite, and the fee for them is paid quarterly in equal parts. The first payment must be made before obtaining the license. (Legislation of Ukraine)

Fuel has a separate model: a license for retail trade in fuel is issued for each place of retail fuel trade, and the annual fee is determined as a share of the minimum wage established on January 1 of the reporting year. The law prohibits retail trade in fuel in improper places, except for the sale of fuel in consumer packaging with a volume of up to 5 liters inclusive and certain cases for liquefied gas in cylinders. (Legislation of Ukraine)

Excisable retail must check not only the presence of a license, but also whether the fiscal numbers of the ECR/PECR or settlement books are included in the relevant register of licensees. The law provides for a fine for retail trade in alcohol, tobacco, liquids for electronic cigarettes or fuel through an ECR/PECR, information about which is absent from the relevant register: 200% of the value of goods sold through such ECR/PECR, but not less than 8.5 times the minimum wage as of January 1 of the reporting year. (Legislation of Ukraine)

Trade in alcoholic beverages, tobacco products or liquids for electronic cigarettes without the relevant license entails a fine of 200% of the value of goods sold, but not less than 3 times the minimum wage as of January 1 of the reporting year. For retail trade in fuel without a license, a fine of 45 times the minimum wage as of January 1 of the reporting year is provided. (Legislation of Ukraine)

Grounds for license termination

Instead of the term “cancellation”, Law No. 3817-IX uses the mechanism of license termination. The grounds include an application by the licensee, termination of a Sole Proprietorship or legal entity, inconsistency between data in registers and actual data, use of documents that were not issued or approved by authorized bodies, non-payment of the next license fee, absence of the licensee at the place of business, unlawful refusal to allow an inspection, refusal to conduct inventory during an inspection, sale of excisable products without excise tax stamps or unaccounted excisable goods in cases defined by law. (Legislation of Ukraine)

The decision to terminate a license takes effect on the second business day after it is sent to the taxpayer, and the decision may be appealed administratively or in court, depending on the authority that adopted it. (Legislation of Ukraine)

7. Reporting by manufacturers, importers and wholesalers of excisable goods

From March 1, 2026, updated reporting forms approved by Ministry of Finance Order No. 641 of December 22, 2025 apply to entities in the field of production and circulation of excisable goods. This includes, in particular, monthly forms No. 1-VP and No. 1-OP for manufacturers, importers, exporters and wholesale sellers of relevant excisable goods. (tax.gov.ua)

An ordinary retail store that only sells alcohol, tobacco or liquids for electronic cigarettes to end consumers should not automatically submit these forms merely because of retail trade. However, if a Sole Proprietorship or company is also an importer, manufacturer, exporter or wholesale seller, it is necessary to check whether there is an obligation to submit the relevant form.

What excisable businesses should check

• type of activity: retail, wholesale, import, export, production;

• availability of a license for the required type of activity;

• correctness of data in the register of licensees;

• fiscal numbers of ECR/PECR in the application and register;

• availability of excise stamps or electronic stamps in cases provided by law;

• supply documents, balances, inventory;

• maximum retail prices for tobacco products, if applicable.

8. E-excise: full launch postponed to November 1, 2026

The full introduction of the Electronic System for the Circulation of Alcoholic Beverages, Tobacco Products and Liquids for Electronic Cigarettes using an electronic excise stamp has been postponed to November 1, 2026. The State Tax Service notes that these changes are provided for by Law No. 4698-IX and CMU Resolution No. 1752. (kyiv.tax.gov.ua)

The postponement does not cancel preparation. Retail should already organize product nomenclature, barcodes, balances, supplier documents, stamp scanning, product linking to batches and receipt correctness. When the electronic system fully starts working, chaotic or manual accounting of excisable goods will become a significant risk.

9. Import and customs brokers: from April 20, 2026, check the broker’s authorization

By Order No. 1790 of April 17, 2026, the State Customs Service canceled from 00:00 on April 20, 2026 permits for customs brokerage activities granted to enterprises and Sole Proprietorships that had not obtained the relevant authorizations. The same order provides for the termination of publication of the old “Register of Customs Brokers”. (State Customs Service)

For importers, online stores, electronics, clothing, cosmetics, equipment, spare parts and household goods stores, this means: before customs clearance, it is necessary to check not only the agreement with the broker, but also the availability of a valid authorization. If the broker has lost the right to operate, import may be delayed, and the entrepreneur may incur additional costs for storage, downtime, document reissue or finding a new representative.

Import documents

• foreign economic contract or another document used in international practice;

• invoice;

• packing list;

• transport documents;

• customs declaration;

• documents on the origin of goods, if required;

• permit documents, certificates or declarations of conformity, if required for a specific product;

• confirmation of the customs broker’s authorization, if clearance is carried out by a broker.

10. Banks, foreign economic activity and financial monitoring: Sole Proprietorship transactions must be documentarily clear

By Resolution No. 56 of May 27, 2026, the National Bank of Ukraine amended regulations on supervision in the field of financial monitoring, currency supervision and sanctions. The resolution entered into force on May 30, 2026. This does not create a new direct obligation for every Sole Proprietorship, but it affects the work of banks and non-bank institutions that check client transactions. (National Bank of Ukraine)

For an entrepreneur, the main conclusion is that every transaction must have economic substance and documents. This is especially important for Sole Proprietorships with a large flow of transfers from individuals, sharp growth in turnover, import, export, marketplaces, dropshipping, excisable goods, card payments and transactions with non-residents.

The State Tax Service also reminded business entities that during export-import transactions, they must provide documents to banks on time and correctly indicate bank details in customs declarations. Otherwise, banks may generate notifications about possible violations of settlement deadlines. (tax.gov.ua)

What to store for the bank and inspection

11. Taxes for Sole Proprietorships in 2026: current amounts and the risk of a 15% rate

For Sole Proprietorships of groups 1 and 2, fixed single tax rates apply in 2026, tied to the subsistence minimum and minimum wage. The State Tax Service reported the following indicators: subsistence minimum for able-bodied persons — UAH 3,328, minimum wage — UAH 8,647, maximum single tax for Sole Proprietorships of group 1 — UAH 332.80 per month, for Sole Proprietorships of group 2 — UAH 1,729.40 per month. The military levy for Sole Proprietorships of groups 1, 2 and 4 is UAH 864.70 per month. (tax.gov.ua)

The increased single tax rate of 15% applies, in particular, in the event of exceeding the income limit, receiving income from activities not specified in the register of single tax payers, using a prohibited settlement method or carrying out activities prohibited for the simplified taxation system. (tax.gov.ua)

What a Sole Proprietorship should check

• single tax group;

• KVED codes in the register of single tax payers;

• income limit;

• types of activity prohibited for the simplified taxation system;

• deadlines for paying single tax, SSC and military levy;

• whether settlements are not accepted in a form that is not allowed for the simplified taxation system;

• whether the actual activity goes beyond the selected group.

12. “White business”: tax discipline is becoming more important

On April 30, 2026, the State Tax Service published Information Letter No. 2/2026 on the formation of a list of taxpayers with a high level of voluntary compliance with tax legislation. (tax.gov.ua)

This is not a separate license and not a universal guarantee against inspections. But for an entrepreneur, it is a signal that tax discipline, timely reporting, absence of debts, transparent transactions, properly registered employees, correct ECR/PECR and real primary documents are becoming increasingly important for business reputation and interaction with controlling authorities.

Control checklist for Sole Proprietorships and retail

1. Check tax reporting for employees and payments to individuals.

2. Reconcile HR documents, timesheets, payroll accruals, sick leave and civil law contracts.

3. If there are 8 or more employees — calculate compliance with the employment quota for persons with disabilities.

4. Check the validity of the QES, signatory rights and access to the electronic cabinet.

5. Check the ECR/PECR, Z-reports, control tapes, receipts and product nomenclature.

6. Collect documents for goods: contracts, invoices, acts, TTNs, customs declarations.

7. For excisable goods, check licenses, regular payments, ECR/PECR in registers, stamps, UKT ZED codes and balances.

8. For import, check the customs broker’s authorization and the full set of customs documents.

9. For foreign economic activity and banking transactions, prepare documents explaining the origin of funds and the substance of transactions.

10. Reconcile the single tax group, KVED codes, income limits, tax rates and military levy.

Official sources