Business after the cancellation of quarantine: current rules for entrepreneurs

Business after the cancellation of COVID quarantine: what really works for the Ukrainian entrepreneur

From 24:00 on June 30, 2023, the nationwide COVID quarantine in Ukraine was cancelled. This means that special quarantine benefits, moratoriums, deferrals, temporary restrictions, and other exceptions on which business operations were built in 2020–2023 are no longer the basic regime for an entrepreneur. The operation of a store, online shop, delivery, personnel, RRO/PRRO, inspections, and document management today must be organized according to the general current norms of labor, tax, trade, consumer, and information legislation. (Law of Ukraine)

Employees: remote work, homeworking, flexible hours, downtime, and layoffs

An entrepreneur can organize staff work through flexible working hours, homeworking, or remote work. Article 60 of the Labor Code applies to flexible hours, Article 60-1 to homeworking, and Article 60-2 to remote work. The Labor Code explicitly provides that during the threat of an epidemic, pandemic, the need for self-isolation, as well as under conditions of military aggression or an emergency, homeworking or remote work can be introduced by an employer's order without a mandatory written employment contract. For remote work, the employee independently determines the workplace, while the conditions for providing equipment, communication, and reimbursement of expenses are determined by the employment contract or order; for flexible hours, the employer has no right to reduce the working time norm or the labor rights of the employee. (Law of Ukraine)

If an enterprise is temporarily unable to work, a downtime (idle) regime is applied. As a general rule, downtime not caused by the employee is paid at a rate not lower than two-thirds of the tariff rate or salary. Simultaneously, the employer is obliged to ensure safe working conditions and compliance with employee rights in the field of occupational safety. (Law of Ukraine)

Staff reductions or redundancy are carried out not according to "quarantine" rules, but according to the usual Labor Code procedure. The basis is paragraph 1 of Article 40 of the Labor Code; personal notification of the employee must be made no later than two months in advance; upon dismissal on this basis, severance pay of at least the average monthly salary is paid. If it concerns mass layoffs, form No. 4-PN is submitted according to the Order of the Ministry of Economy No. 563 dated March 18, 2021; the same order cancelled the previous 2013 form. (Law of Ukraine)

Sick leave and employee illness

Today, the general social insurance system operates for temporary incapacity for work. For a general illness, the employer pays for the first five days, and from the sixth day, the insurance payment is funded by the Pension Fund of Ukraine. For certain types of assistance — specifically for pregnancy and childbirth or care — funding is provided from the first day according to the rules of special legislation. (Law of Ukraine)

If there are grounds to believe that an illness or other health damage is related to production, the Procedure for the Investigation and Accounting of Accidents, Occupational Diseases, and Emergencies at Work, approved by the Cabinet of Ministers of Ukraine Resolution No. 337, applies. There is no longer an automatic "quarantine" regime for such cases. (Law of Ukraine)

Online store and distance selling: what must be on the website and in documents

Online sales are regulated not by special quarantine exceptions, but by the Law of Ukraine "On E-commerce", the Law of Ukraine "On Protection of Consumer Rights", the Civil Code of Ukraine, and, depending on the product or service, special acts. An electronic contract in Ukraine is a full-fledged transaction, and a buyer in e-commerce is equal in rights to a consumer under a distance contract. (Law of Ukraine)

A seller in the field of e-commerce must disclose data that allows for their unambiguous identification: the name or full name of the Individual Entrepreneur (FOP), address, electronic contacts, identification details, and if the activity is subject to licensing — also information about the license. Information about the price of the goods, the inclusion of taxes in the cost, and the cost of delivery must be shown separately and clearly.

The consumer has the right to proper quality, safety of products, and necessary, accessible, reliable, and timely information in the state language. Upon the consumer's request, the seller is obliged to provide documents confirming the proper quality of the goods if such documents are provided for by law. The introduction of counterfeit products into circulation is prohibited. (Law of Ukraine)

If a business sells not only goods but also digital content or digital services — for example, software, subscriptions, access to a service, electronic keys, or digital products — the special Law of Ukraine "On Digital Content and Digital Services" applies. It requires providing the digital content or service within a reasonable timeframe without undue delay, in a version that corresponds to the contract, and unless otherwise agreed — in the latest existing version with subsequent updates. If the content or service does not meet the requirements, the consumer may demand it be brought into compliance, a proportional price reduction, or withdraw from the contract. The executor also guarantees that the provided digital content or service does not infringe on the rights of third parties, including intellectual property rights. (Law of Ukraine)

RRO/PRRO: when they are needed now

The basic rule is simple: if an entrepreneur conducts settlement operations in cash or in non-cash form using electronic payment means, payment checks, tokens, etc., Law No. 265/95-VR applies. The Law itself directly establishes that norms on the non-application of RRO/PRRO can be established only by the Tax Code of Ukraine. In current clarifications, the Tax Service assumes that the general exemption from RRO/PRRO is preserved only for single tax payers of the first group; in other cases, the specific payment method must be analyzed. (Law of Ukraine)

When selling goods via the Internet, the seller is obliged to provide a settlement document of the established form and content for the full amount of the transaction. The Law allows it to be issued in paper or electronic form. For an electronic document, the buyer must be provided with the opportunity to receive or reproduce it, in particular through a QR code, email, or other electronic channel. (Law of Ukraine)

A daily Z-report is generated only when there were settlement operations during the day. If there were no sales, there is no obligation to create a Z-report. This rule is confirmed by both the Law on RRO and the current clarification of the ZIR of the STS regarding the case where only "service deposit" and "service withdrawal" operations were conducted during the day. (Law of Ukraine)

For a business using RRO/PRRO, it is critical not only to issue a receipt but also to have the correct payment scenario, nomenclature, delivery method, and document details. The cash register equipment or software RRO must be configured specifically for these elements. A technical tool does not exempt the seller from responsibility for the legal correctness of the sales model. (Law of Ukraine)

Goods delivery: when the seller conducts the receipt, and when the carrier does

If the payment is accepted from the buyer by the seller's courier — in cash or by card upon delivery — the settlement operation occurs at the moment of handing over the goods. It is for this scenario that the STS provides examples where the seller's courier conducts the settlement operation through the RRO/PRRO when transferring the goods to the buyer or hands over the receipt along with the goods if the seller has already conducted the payment according to the relevant scenario on their side. Forming a fiscal receipt "after shipment" or "when the courier returns" is not allowed. (tax.gov.ua)

If, however, the cash on delivery (COD) is accepted not by the seller but by a separate courier or postal service in its own name, and it is that service that issues the buyer a settlement document for the acceptance of funds, the tax service clarifies that the seller does not apply their own RRO/PRRO for this transaction of accepting COD. In such a case, a delivery note or another document confirming the origin of the goods should be included in the parcel. (lv.tax.gov.ua)

A practical example is as follows: if an online store sells clothing with COD through a third-party courier service that accepts money from the buyer and issues them its own settlement document, the seller includes a delivery note in the shipment. If the same goods are delivered by the store's own courier who accepts payment upon delivery, the settlement operation is conducted through the RRO/PRRO exactly at the moment of delivery. (dp.tax.gov.ua)

Closed store, lack of sales, power outages

Temporary cessation of a retail outlet's operation does not in itself create an obligation to print or generate a fiscal report receipt daily if there were no settlement operations on that day. For an entrepreneur, this means that during repairs, relocation, absence of buyers, or simply factual downtime of the store, the key is not the fact of closed doors, but the presence or absence of settlement operations. (Law of Ukraine)

The Law on RRO also allows an economic entity to choose a model in advance whereby, in the event of an RRO failure or power outage, settlement operations are not conducted at all until work is restored or a backup RRO is connected. In such a model, the entrepreneur does not conduct settlements until technical capability is restored.

Excise goods, marking, premises, storage

Control is stricter for excise goods. The Law on RRO provides for a separate sanction for conducting a settlement operation through RRO/PRRO without the programming mode for excise goods, indicating the product subcategory code according to the UKT ZED, name, price, and quantity. This is one of the riskiest blocks for sellers of alcohol, tobacco, fuel, and other excise products. (Law of Ukraine)

When it comes to mobile or carry-out trade of ready-to-eat or perishable food products, Cabinet of Ministers of Ukraine Resolution No. 833 requires compliance with storage temperature regimes and sanitary norms. Each batch of such goods, if provided for by law, must have an accompanying document confirming the quality and safety of the goods. Trade and storage premises, as well as the surrounding territory, must be maintained according to sanitary norms. (Law of Ukraine)

For licensed types of activity, the general rule is: if the activity is subject to licensing, the license data must also be disclosed in e-commerce. But for alcohol, tobacco, fuel, medicines, medical devices, and other specially regulated goods, the general rules of this article are insufficient — separate specialized laws, licensing conditions, technical regulations, marking rules, and special grounds for revoking permitting documents apply there. (Law of Ukraine)

Inspections, fines, suspension of sales, and product recall

Compliance with the rules for using RRO/PRRO is monitored by tax authorities within documentary and factual inspections under the Law on RRO and the Tax Code. For failure to conduct a settlement operation through RRO/PRRO, conducting it for less than the full amount, or failing to issue the corresponding settlement document, a financial sanction applies: 100 percent of the value of the goods, works, or services for the first violation and 150 percent for each subsequent one. Separate fines are provided for problems with control tapes, failure to submit mandatory reporting, and programming of excise goods. Agreed fines are paid to the budget within ten calendar days from the date of agreement on the decision. (Law of Ukraine)

Law No. 877-V establishes an important guarantee for business: full or partial suspension of production, sale of products, performance of works, or provision of services is possible exclusively by court decision, unless otherwise directly established by a special law. The same Law defines the general requirements for conducting state supervision and the rights of the economic entity during an inspection. (Law of Ukraine)

Regarding non-food products, market surveillance is in effect. Market surveillance authorities can check product characteristics, restrict their provision on the market, prohibit their provision on the market, demand the withdrawal of products from circulation or their recall from consumers. If the economic entity does not eliminate the non-compliance or does so partially, the market surveillance authority may move to stricter corrective measures. For imported products, customs control also applies. (Law of Ukraine)

Violation of legislation on prices and pricing entails sanctions only where state-regulated prices apply to the relevant goods or services. For ordinary retail trade, it is important not to apply rules to oneself that concern only certain regulated markets. (Law of Ukraine)

Personal data of buyers and customers

Online sales, delivery, bonus programs, personal accounts, processing of inquiries, and newsletter subscriptions are almost always related to personal data. Their collection and processing must rely on a legal basis defined by law: consent, the necessity of concluding or performing a contract, fulfilling an obligation under the law, protecting the legitimate interest of the data controller, etc. During data collection, the person must be informed about the personal data controller, the composition and content of the collected data, the purpose of collection, the circle of persons to whom they are transferred, as well as their rights. (Law of Ukraine)

The subject of personal data has the right, in particular, to know about the processing of their data, withdraw consent for their processing, make reservations regarding the limitation of processing, know the mechanism of automated processing, and be protected against automated decisions that have legal consequences for them. For certain types of processing that pose a particular risk to the rights and freedoms of individuals, the law requires a separate notification to the Commissioner for Human Rights of the Verkhovna Rada of Ukraine.

What this means for the entrepreneur in practice

An entrepreneur in 2026 must build their work not around "quarantine exceptions," but around a proper sales model. For an offline point, this means correctly registered personnel, safe working conditions, proper documents for the goods, a correctly configured RRO/PRRO, and discipline in settlement operations. For an online store — full identification of the seller on the website, clear rules for payment and delivery, the correct receipt scenario depending on who accepts the money, proper work with personal data, and for certain groups of goods — fulfillment of special licensing, marking, and industry requirements. (Law of Ukraine)

Official Sources

• Resolution of the Cabinet of Ministers of Ukraine dated 27.06.2023 No. 651 "On the cancellation of the quarantine throughout the territory of Ukraine..." — paragraph 1, cancellation of quarantine from 24:00 on 30.06.2023. (Law of Ukraine)

• Labor Code of Ukraine dated 10.12.1971 No. 322-VIII — Articles 40, 44, 49-2, 60, 60-1, 60-2, 113. (Law of Ukraine)

• Law of Ukraine "On Occupational Safety" dated 14.10.1992 No. 2694-XII — Article 13. (Law of Ukraine)

• Law of Ukraine "On Compulsory State Social Insurance" dated 23.09.1999 No. 1105-XIV; official clarifications of the Pension Fund regarding the payment of certificates of incapacity for work; CMU Resolution dated 17.04.2019 No. 337. (Law of Ukraine)

• Order of the Ministry of Economy dated 18.03.2021 No. 563 — Form No. 4-PN and the procedure for its submission; the order simultaneously cancelled the Ministry of Social Policy Order No. 317 dated 31.05.2013. (Law of Ukraine)

• Law of Ukraine "On the Application of Registrars of Settlement Operations in the Sphere of Trade, Public Catering and Services" dated 06.07.1995 No. 265/95-VR — Articles 2, 3, 5, 15, 17, 25. (Law of Ukraine)

• 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 the latest changes, version dated 11.01.2025. (Law of Ukraine)

• Tax Code of Ukraine dated 02.12.2010 No. 2755-VI — subparagraph 296.10 of Article 296; official clarifications of the STS regarding the use of RRO/PRRO, delivery, COD, and Z-reports. (Law of Ukraine)

• Law of Ukraine "On E-commerce" dated 03.09.2015 No. 675-VIII — Articles 7, 8, 11–13. (Law of Ukraine)

• Law of Ukraine "On Protection of Consumer Rights" dated 12.05.1991 No. 1023-XII — Articles 4, 6, 13, 15. (Law of Ukraine)

• Law of Ukraine "On Digital Content and Digital Services" dated 10.08.2023 No. 3321-IX — Articles 3, 5, 6, 8, 12. (Law of Ukraine)

• Law of Ukraine "On the Protection of Personal Data" dated 01.06.2010 No. 2297-VI — Articles 8, 11, 12. (Law of Ukraine)

• Law of Ukraine "On the Basic Principles of State Supervision (Control) in the Sphere of Economic Activity" dated 05.04.2007 No. 877-V — Articles 4, 10. (Law of Ukraine)

• Law of Ukraine "On State Market Surveillance and Control of Non-food Products" dated 02.12.2010 No. 2735-VI — Articles 22, 32, 33. (Law of Ukraine)

• Resolution of the Cabinet of Ministers of Ukraine dated 15.06.2006 No. 833 "On Approval of the Procedure for Conducting Trade Activities and Rules of Trade Service in the Consumer Goods Market" — in particular, paragraph 30 and sanitary requirements for trade enterprises. (Law of Ukraine)

• Law of Ukraine "On Prices and Pricing" dated 21.06.2012 No. 5007-VI — Article 20. (Law of Ukraine)