Legal Requirements for Online Stores in Ukraine

Online store in Ukraine: legal requirements for business

An online store in Ukraine is not a separate "simplified" trading format, but a full-fledged economic activity with the same basic obligations as regular retail trade: state registration of business, correct NACE (KVED) code, chosen tax regime, proper documents for goods, correct execution of settlements, compliance with distance selling rules, consumer rights protection, personal data protection, and advertising requirements. The mere fact of selling through a website does not exempt from cash registers (RRO/PRRO), primary documents, warranty obligations, inspections, and liability. (Law of Ukraine)

For a standard online store of non-food products, the basic model is as follows: a registered sole proprietor (FOP) or legal entity, KVED 47.91 as the main or one of the core activities, a website in Ukrainian with full information about the seller and terms of sale, electronic contract/offer, privacy policy, documents for goods, properly organized delivery, and fiscalization of settlement operations. If medicines, alcohol, tobacco products, electronic cigarettes, liquids for them, food products, or digital content are sold, special rules apply regarding licenses, age verification, storage, labeling, delivery, registers, and grounds for license suspension. (kved.ukrstat.gov.ua)

Who can run an online store

Online sales can begin only after the state registration of a business entity. For an online store, KVED 47.91 is typical — retail trade carried out by mail order houses or via the Internet. Additional KVEDs are selected based on the assortment or business model: wholesale, marketplace, intermediation, specific product groups, etc. Conducting economic activity without state registration or without a necessary license entails administrative liability under Article 164 of the Code of Administrative Offenses. A separate license solely for the fact of being online is not required; a license is needed when the type of activity itself or a specific product demands it. The tax regime is chosen separately — depending on turnover, counterparties, VAT status, and product range. (kved.ukrstat.gov.ua)

What must be on the website

On the website, the seller must provide the consumer with direct, simple, and stable access to at least the following data:

Before concluding a distance contract, the buyer must also receive information about the main characteristics of the product, price, delivery cost, payment procedure, delivery terms and conditions, procedure for accepting claims, warranty conditions, as well as other essential terms of the specific sale. Information about the product must be necessary, accessible, reliable, and timely. (Law of Ukraine)

For users in Ukraine, the Ukrainian language version of the website must be the default version and cannot be smaller in volume than foreign language versions. This applies to product cards, order forms, and main terms of service. (Law of Ukraine)

Electronic contract on the website

In practice, an online store places the text of an offer or electronic contract on the website. The law does not explicitly require the name "public offer", but it requires that the proposal to conclude an electronic contract contains essential conditions and that the buyer can familiarize themselves with them prior to acceptance. Such a document usually records the subject of the contract, price, payment methods, delivery procedure, terms, returns and exchanges, warranties, procedure for resolving claims, moment of contract conclusion, and the procedure for using an electronic signature or one-time identifier. (Law of Ukraine)

For an online store, it is important not just to post the text of the contract, but to link it to the actual ordering mechanics: a confirmation button, a consent checkbox, an SMS code, or another provable acceptance method. This is what reduces the risks of disputes regarding whether the buyer agreed to the terms of sale. (Law of Ukraine)

Documents, accounting, and inventory

For accounting and tax accounting, primary documents serve as the basis. They can be paper or electronic. This means that an online store must have documents confirming the origin of the goods, their receipt, transfer to the buyer, expenses, warranty operations, returns, and other business events. (Law of Ukraine)

For sole proprietors subject to inventory accounting rules, records of goods receipt are entered continuously based on primary documents, and the receipt must be entered before the start of sales. During an inspection, the entrepreneur must provide the accounting form and documents confirming the accounting and origin of goods; copies may be provided at the place of sale with the presentation of originals before the end of the inspection. (dp.tax.gov.ua)

Payment and RRO/PRRO

The key question for an online store — is a specific operation a settlement operation. If so, it must be conducted through a registered RRO or PRRO for the full purchase amount with the issuance of a settlement document of the established form. The law explicitly extends this obligation to cash and non-cash settlements using electronic payment methods. (Law of Ukraine)

For an online store, in practice, this works as follows:

A fiscal receipt can be provided in paper or electronic form, including being sent to the buyer's email or other electronic contact. (tax.gov.ua)

Delivery, premises, personnel, and storage

For a standard non-food online store, the law does not establish a separate universal "delivery license" or a special type of premises simply because the sale occurs online. However, the product must be safe, and if it falls under technical regulations — it must meet conformity assessment, labeling, and market surveillance requirements. Obligations regarding safety and interaction with market surveillance authorities are placed on the seller, importer, or distributor. (Law of Ukraine)

If an online store sells food products, the information about them must be complete, accurate, reliable, and understandable; it must not mislead the consumer. Some mandatory information must accompany the product or be provided before delivery or simultaneously with delivery — depending on the type of product and packaging method. (Law of Ukraine)

If medicines are sold, electronic retail trade is permitted only to entities that have a pharmaceutical license, the right to electronic retail trade, are included in the relevant register of the State Service of Ukraine on Medicines and Drugs Control, and have designated websites, pharmacies, a material and technical base, and qualified personnel. Delivery can only be carried out from pharmacies whose details are entered into the register. (Law of Ukraine)

A special regime applies to alcoholic beverages, tobacco products, electronic cigarettes, liquids for them, and devices for consuming tobacco products without combustion. Online sales for these goods are not "ordinary" e-commerce: an appropriate license is required, preliminary age verification at the ordering stage, shipment from the place of trade, direct handing to the end consumer with repeated age verification, and the website address must be submitted to a special register of licensees' website addresses. Separate rules regarding storage locations also apply to alcoholic beverages. (Law of Ukraine)

Buyer's rights and returns

As of April 13, 2026, the current basic law in this area remains the Law of Ukraine "On Consumer Rights Protection" No. 1023-XII. Law No. 3153-IX has been adopted but is not yet enacted, so the current Law No. 1023-XII applies to online stores. (Law of Ukraine)

For distance contracts, the buyer has the right to terminate the contract within 14 days from the moment of confirmation of information about the contract or from the moment of receiving the goods — depending on the nature of the transaction. If confirmation of mandatory information is provided improperly, the period may be extended up to 90 days. At the same time, the law contains exceptions when distance termination rules do not apply. (Law of Ukraine)

Regarding goods of proper quality, the consumer has the right to exchange a non-food product within 14 days if the product has not been used, its marketable condition, labels, seals are preserved, and a settlement document is present. But this rule does not apply to goods from the government's list of items not subject to exchange or return. (Law of Ukraine)

If the product has defects, within the warranty period, the buyer may demand a proportional price reduction, free elimination of defects, reimbursement of expenses for their elimination, and in cases of a significant defect — termination of the contract and refund of money or replacement of the product. (Law of Ukraine)

Personal data and privacy policy

An online store almost always collects personal data: name, phone, delivery address, email, order history, feedback data. During data collection, the individual must be informed who the data controller is, what specific data is collected, for what purpose, to whom it is transferred, and what rights the personal data subject has. The data controller or processor is obliged to ensure protection against accidental loss, destruction, illegal processing, and illegal access. That is why a real, not formal, privacy policy and proper organization of data access within the company are required on the website. (Law of Ukraine)

Advertising and customer communications

Advertising an online store cannot be misleading, violate rules of fair competition, or contain unfair statements about the product, price, discount, availability, characteristics, or warranties. For marketing, this means that banners, newsletters, promo campaigns, promotion pages, comparisons with competitors, and "pseudo-discounts" must undergo the same legal review as contractual documents. At the same time, the mere placement of information about the product, manufacturer, or seller on the website during the sale is not considered advertising in itself. (Law of Ukraine)

Special product categories

Medicines. Only pharmacy entities with an appropriate license and inclusion in the State Service of Ukraine on Medicines and Drugs Control register can sell medicines online. Special requirements apply to their website, logo, places of business, delivery, material and technical base, and personnel. For a regular sole proprietor without a pharmaceutical license, such activity is unavailable. (Law of Ukraine)

Alcohol, tobacco products, electronic cigarettes, liquids for them. These goods can be sold online only within the special regime of Law No. 3817-IX. Alcohol requires a retail license for alcoholic beverages; appropriate special rules apply to tobacco and nicotine-containing products. Selling to persons under 18 is prohibited; the seller and the person delivering the goods are obliged to demand a document if there are doubts about the buyer's age. The seller's website must be entered into a special register of licensees' website addresses. (Law of Ukraine)

Digital content and digital services. If the store sells not a physical product but software, a subscription, access to a service, downloadable files, digital keys, e-books, or other digital content, alongside general consumer and electronic contract rules, the Law "On Digital Content and Digital Services" applies. It establishes separate requirements for the conformity of digital content to the contract, updates, methods of eliminating non-conformity, and consumer rights in case of non-provision or improper provision of the digital product. (Law of Ukraine)

Liability and business risks

Financial sanctions apply for selling without proper use of an RRO/PRRO: 100% of the value of goods, works, or services sold with a violation for the first violation, and 150% for each subsequent one. (Law of Ukraine)

For selling unaccounted goods or failure to provide during an inspection documents confirming the accounting and origin of the goods in cases where such accounting is mandatory, a fine is provided in the amount of the value of such goods at selling prices, but not less than 10 tax-free minimum incomes of citizens. (Law of Ukraine)

Conducting economic activity without state registration, without notifying the start of activity, without a license, or without another mandatory permitting document entails liability under Article 164 of the Code of Administrative Offenses. In addition, an online store may fall under state supervision and market surveillance measures depending on the type of product, trading method, and nature of the violation. (Law of Ukraine)

Separate special sanctions apply to alcohol, tobacco products, electronic cigarettes, and liquids for them. In particular, trading through an RRO/PRRO, information about which is missing from the relevant register of licensees, entails a fine of 200% of the value of the sold goods, but not less than 8.5 times the minimum wage; for violation of the requirements of Article 71 of Law No. 3817-IX, separate sanctions are applied, and the license may be suspended by the decision of the tax authority in accordance with the procedure established by law. (Law of Ukraine)

Checklist for launching an online store

Before starting sales, you should verify if the following minimum is fulfilled:

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