How to return goods: discounted, used, promotional

Which goods cannot be returned or exchanged in 2026: rules for sellers

As of April 11, 2026, the Law of Ukraine "On Consumer Rights Protection" No. 1023-XII and the Resolution of the Cabinet of Ministers of Ukraine No. 172 dated March 19, 1994, continue to apply to the return and exchange of goods in retail trade in Ukraine. At the same time, the new Law of Ukraine "On Consumer Rights Protection" No. 3153-IX has already been adopted but has not yet entered into force, and the new Resolution of the Cabinet of Ministers of Ukraine No. 1243 regarding a different list of non-returnable (non-exchangeable) goods will come into effect simultaneously with it. Therefore, for businesses in 2026, it is important to be guided by the current rules rather than the future edition. (Legislation of Ukraine)

General rule: when a buyer can return goods

The buyer has the right to exchange goods of proper quality within 14 days, excluding the day of purchase, unless a longer period has been announced by the seller. The exchange is possible only if the product has not been used, its commercial appearance, consumer properties, seals, labels, and settlement document are preserved. If a similar product is not on sale, the buyer can terminate the contract and get the money back; the refund is made on the day of contract termination, and if this is impossible, within another period by agreement, but no later than within 7 days. (dp.dpss.gov.ua)

For the seller, this means that the "14 days" rule is not unconditional. It only works for goods of proper quality and only if all conditions of Article 9 of the Law are met. Worn clothes, shoes, or other goods without defects that have already been used do not need to be accepted back as goods of proper quality. (Legislation of Ukraine)

Which goods of proper quality cannot be exchanged or returned

The current list, approved by Resolution of the Cabinet of Ministers of Ukraine No. 172, includes:

For a store, one basic conclusion is important here: this list applies only to goods of proper quality. That is, if a product from this list turns out to be defective, faulty, falsified, or the defect was not stipulated by the seller, the buyer does not lose the rights provided by law for goods of inadequate quality. (Legislation of Ukraine)

When a product from the "non-returnable" list must still be accepted back

The Civil Code of Ukraine explicitly provides that in the event of the discovery of defects not stipulated by the seller, or falsification of the goods, the buyer has the right to demand the protection methods provided by law. That is why underwear, cosmetics, jewelry, or baby goods cannot be returned only when they are of proper quality. If there is a defect, it is not Article 9 on the exchange of a quality product that applies, but the rules on goods of inadequate quality. (Legislation of Ukraine)

For discounted goods, the rule is the same: if the seller clearly informed the buyer of a specific defect prior to the sale, demanding a return specifically because of this stipulated defect is impossible. But if another defect appears that the buyer was not warned about, or the product generally does not meet the declared properties, consumer rights are retained. (Legislation of Ukraine)

What the seller should do if the product is defective

For goods of inadequate quality, the consumer has a broader set of demands than for goods of proper quality. The Law and the Civil Code give the right to demand the elimination of defects, replacement, price reduction, or contract termination depending on the nature of the defect. If the product is available, the demand for replacement must be satisfied immediately, and if a quality check is needed — within 14 days; with the free elimination of defects, the repair must be completed within a 14-day period or another period by agreement of the parties. (Legislation of Ukraine)

Upon written request from the consumer, a similar product from the exchange fund must be provided for the duration of the repair. For each day of delay in providing such a product or for each day of repair delay beyond the set period, the law provides for a penalty in the amount of 1% of the product's value. (Legislation of Ukraine)

Seasonal goods: how to calculate the warranty

For seasonal goods, the warranty period is not always calculated from the date of sale, but from the beginning of the respective season. For clothing, fur, and other seasonal items: spring-summer assortment — from April 1, autumn-winter — from October 1. For footwear: winter assortment — from November 15 to March 15, spring-autumn — from March 15 to May 15 and from September 15 to November 15, summer — from May 15 to September 15. This is important for stores selling goods at the end of the season or during sales. (Legislation of Ukraine)

The practical consequence for the seller is simple: if winter boots are sold in spring, the warranty on them does not "burn out" on the day of sale, but is calculated according to seasonal rules. It is precisely because of this that disputes over shoes and clothes often arise after the actual date of purchase. (Legislation of Ukraine)

Online store and distance selling

In distance trading, not only the general rules on exchange and return apply, but also special norms for contracts concluded at a distance. The Law on Consumer Rights Protection provides the consumer's right to withdraw from such a contract within 14 days, and unless otherwise provided by the contract, the seller must deliver the goods within a reasonable time, but no later than 30 days from the moment of receiving the consumer's consent to conclude the contract. (Legislation of Ukraine)

The Law "On Electronic Commerce" additionally obliges the seller on the website or in another information and communication system to disclose their full name or the name of the individual entrepreneur, registration address, and actual location/place of residence, as well as promptly confirm the receipt of the order. An electronic contract or offer must include the ability to obtain the document in a form that makes it impossible to alter its content. (Legislation of Ukraine)

For an online store, this means that the return policy must be separately prescribed for ordinary goods, seasonal goods, goods from list No. 172, as well as for digital content. A single universal phrase "non-returnable" for all goods is a legally risky approach. (Legislation of Ukraine)

Digital content, software, licenses, access keys

For digital content and digital services in relations with consumers, a separate Law No. 3321-IX, which entered into force on March 2, 2024, applies. It regulates specifically the relations between the executor and the consumer regarding the provision of digital content or a digital service, including when the digital content is provided on a tangible medium used exclusively for its storage. (Legislation of Ukraine)

Therefore, for software, subscriptions, electronic keys, access to cabinets, cloud services, and similar products, one cannot automatically apply the old logic about "recorded disks" to all cases without exception. If it specifically concerns digital content or a digital service for the consumer, the consumer has the right to demand that the content or service be brought into conformity, and in certain cases — to withdraw from the contract. Notice of withdrawal can be submitted electronically, and the executor must refund all funds paid. Separately, the law gives the consumer 30 days to withdraw in case of an unwanted modification of the digital content or digital service. (Legislation of Ukraine)

For businesses, this means that software return rules must be built not on a general template, but on the type of product: physical media with a recording, digital content, SaaS service, license access, subscription, custom-developed product. Different sales models have different legal consequences. (Legislation of Ukraine)

How to properly document a return in a store

For internal business security, it is better to document returns with a set of documents: the buyer's application, sales document, inspection report, or defect conclusion — when required, as well as the correct settlement document via a cash register/software cash register (RRO/PRRO). The RRO Law applies to business entities conducting settlement operations in cash and/or non-cash form. (Legislation of Ukraine)

The Ministry of Finance Order No. 13 in its current version provides for a fiscal cash receipt for the issuance of funds — an expenditure receipt, which is used, in particular, when returning goods or recompensing a service. Procedure No. 547 requires registering the issuance of funds when returning goods by registering a negative amount; the "storno" operation cannot be used for this. If the return amount exceeds 100 UAH, the responsible person must draw up an act on the issuance of funds containing details of the buyer, the product, the amount, and the purchase document details. Such acts are kept for 3 years and must be provided during an inspection. (Legislation of Ukraine)

Fines and risks for the seller

A separate risk block is not the return of the goods itself, but the incorrect execution of settlements. The State Tax Service officially explained that on August 1, 2025, the transition period with reduced sanctions ended, and fines for non-use of RRO/PRRO and non-issuance of receipts are again collected in full: 100% of the value of goods, works, or services for the first violation and 150% for each subsequent one. (tax.gov.ua)

In addition to financial sanctions for RRO, violation of consumer rights can also entail liability under the Law "On Consumer Rights Protection" and administrative consequences under the Code of Ukraine on Administrative Offenses. For a retail outlet, main risks arise when the store unfoundedly refuses to accept defective goods, does not issue proper documents, delays repair times, or incorrectly processes a refund. (Legislation of Ukraine)

Practical conclusion for business

A brief example from practice

In the practice of the State Service on Food Safety and Consumer Protection, common consumer appeals record issues of exchange or return of goods of inadequate quality, warranty servicing of household appliances, and compliance with repair deadlines. This shows that most disputes in trade arise not around the "14 days" rule itself, but around defects, warranties, repairs, and proper documentary execution. (dpss.gov.ua)

Official sources

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