Product Returns in Retail and E-commerce: Rules for Business

06.03.2026 21:14

Returning goods in 2026: how entrepreneurs should act properly

As of March 9, 2026, to return and exchange goods in Ukraine, businesses should focus primarily on the current Law of Ukraine "On Consumer Rights Protection" No. 1023-XII, Law of Ukraine "On the Use of Payment Transaction Recorders..." No. 265/95-VR, Order of the Ministry of Finance No. 13 on the form of settlement documents, Order of the Ministry of Finance No. 547 on the procedure for using PTRs, Resolution of the Cabinet of Ministers No. 172 with the current list of goods not subject to exchange (return), and for software, applications and other digital content — also the Law of Ukraine "On Digital Content and Digital Services" No. 3321-IX. The new Law No. 3153-IX "On Consumer Rights Protection" and Resolution of the Cabinet of Ministers No. 1243 have not yet entered into force, so it is too early to apply them as current rules in 2026. (Law of Ukraine)

When the buyer has the right to a return or exchange

If the goods are of proper quality, the buyer has the right to exchange them within 14 days, excluding the day of purchase, unless a longer period has been announced by the seller. This rule applies to non-food products that have not been used, retained their commercial appearance, consumer properties, seals, labels, and there is also a settlement document. If there are no similar goods for exchange, the buyer can either wait for the arrival, or choose another product with a recalculation, or terminate the contract and get the money back. In case of termination of the contract, the money is returned on the day of termination, and if this is impossible — within an agreed period, but no later than within 7 days. (Law of Ukraine)

If the goods are of inadequate quality, a different procedure applies. Within the warranty period, the consumer can demand a proportional price reduction, free elimination of defects within a reasonable time, or reimbursement of repair costs. If a significant defect that arose through the fault of the manufacturer or seller is detected, or falsification of the goods is established, the consumer has the right to demand termination of the contract with a refund or replacement of the goods with the same or similar ones from the available stock. (Law of Ukraine)

If the warranty period or shelf life for the goods is not established, claims regarding defects can be made if they are detected within 2 years from the day the goods were handed over to the consumer, and regarding a construction object — no later than 10 years. This is important for an entrepreneur, because the absence of a warranty card does not mean that there will be no claims at all. (Law of Ukraine)

Rules for distance contracts, in particular for online stores, apply separately. Before concluding such a contract, the seller must give the consumer information about themselves, the main characteristics of the goods, the price with delivery, payment terms, warranty, delivery terms, and the procedure for terminating the contract. The consumer has the right to terminate a distance contract within 14 days from the moment of receiving the goods or confirming the information, taking into account the exceptions directly established by law. The seller must return the money without delay, but no later than 30 days from the moment of notification of termination of the contract. (Law of Ukraine)

For contracts concluded outside retail or office premises, the law additionally requires the seller to return to the consumer the funds received and reimburse the expenses incurred in connection with the return of the products. (Law of Ukraine)

Which goods of proper quality are not subject to exchange and return in 2026

In 2026, the list from the Cabinet of Ministers Resolution No. 172 remains valid. It includes: food products; medicines and medical devices; sanitary hygiene items; photographic film, photographic plates, photographic paper; corset products; perfumery and cosmetic products; feather and down products; children's soft and inflatable rubber toys; toothbrushes; mouthpieces; shaving apparatus; shaving brushes; combs, hairbrushes, and massage brushes; mutes; violin chinrests; gloves; fabrics; tulle, curtain, and lace fabrics; carpet products sold by the meter; underwear; bed linen; hosiery; goods in aerosol packaging; printed publications; linear and sheet metal, pipes, lumber, moldings, slab, and glass materials cut to the customer's size; audio and video cassettes, disks for laser reading systems with recordings; products made of natural and artificial hair; goods for babies; tools for manicure, pedicure, cosmetic tattooing; jewelry made of precious metals and stones. This specific list should be used in work until Resolution No. 1243 enters into force. (Law of Ukraine)

For an entrepreneur, this means that the 14-day rule is not universal. If an item of proper quality is included in this list, exchange or return under Article 9 of Law No. 1023-XII is not carried out. (Law of Ukraine)

Return of software, applications, and digital content

In 2026, the old rule of "non-return of software" cannot be automatically transferred to all digital products. When it comes to computer programs, applications, digital games, electronic books, video or audio files, the Law of Ukraine "On Digital Content and Digital Services" No. 3321-IX applies. Under this law, in the event of non-compliance of the digital content or digital service, the consumer has the right to demand that they be brought into compliance, a proportional price reduction, or to refuse the contract. If the consumer refuses the contract, the contractor is obliged to return all funds paid according to the rules of this law. (Law of Ukraine)

If a physical medium with a recording is sold, for example, a disk for laser reading systems with a recording, the current list from Resolution No. 172 works for goods of proper quality, and such goods are not subject to exchange or return under the general 14-day rule. (Law of Ukraine)

How to properly process a return via PTR or sPTR

Refunding money via PTR or software PTR is not just a technical action in the accounting program, but a separate settlement operation that must be carried out correctly. Law No. 265/95-VR directly classifies the issuance of cash for returned goods as a settlement operation, and if the payment was made by a bank card — processing documents for transferring funds to the buyer's bank. (Law of Ukraine)

First, it is necessary to establish the legal basis for the return: goods of proper quality within 14 days, goods with defects, termination of a distance contract, or return of digital content under a special law. The terms, documents, and method of refunding money depend on the basis. (Law of Ukraine)

If the refund is carried out through a PTR or sPTR, the operation is registered as a cash withdrawal by registering a negative amount. The "storno" operation cannot be used for such a return. (zir.tax.gov.ua)

The buyer must be issued a settlement document of the established form. The official name of such a document is a "fiscal cash receipt for cash withdrawal", or an expense receipt, form No. FKCH-2. It is this document that confirms the fact of returning funds to the buyer. (Law of Ukraine)

If the goods were paid for by bank card through a POS terminal or acquiring, the tax office proceeds from the fact that the return is carried out in the same form of payment, and in the case of card payment — to the buyer's account. That is, a safe option for businesses is not to refund such payment in cash, but to carry out a reverse non-cash transaction and issue an expense receipt. (od.tax.gov.ua)

If there is a shortage of cash in the cash drawer for payment, the cash replenishment itself is registered with the "service deposit" operation, because this is a cash movement not related to a settlement operation. The return to the buyer after this is still carried out separately — as a cash withdrawal with a negative amount. The "service deposit" and "service withdrawal" operations do not replace the refund receipt. (lv.tax.gov.ua)

If the amount of funds issued upon return of goods or recompensation of a service exceeds 100 UAH, the financially responsible person or cashier must draw up an act on the issuance of funds. The act specifies the details of the document certifying the buyer's identity, information about the product or service, the amount of funds issued, the number, date, and time of the settlement document confirming the initial purchase. Such acts are kept for 3 years. (Law of Ukraine)

What deadlines for a refund the seller must maintain

If the buyer returns a product of proper quality under Article 9 of Law No. 1023-XII and the parties have reached the termination of the contract, the funds are returned on the day of termination, and if this is impossible — at another agreed time, but no later than 7 days. (Law of Ukraine)

If the contract is concluded at a distance, in particular through an online store, the seller must return the money without delay, but no later than 30 days from the moment the consumer notifies of the termination of the contract. For contracts outside retail or office premises, the seller also reimburses the expenses incurred by the consumer in connection with the return of the products. (Law of Ukraine)

When it comes to digital content or a digital service, after a lawful refusal of the contract, the contractor is obliged to return to the consumer all funds paid under the contract, and if the service was provided over a certain period — the return is made according to the rules of proportionality established by Law No. 3321-IX. (Law of Ukraine)

Warranty repair, replacement, and delivery of goods

If the buyer demands free elimination of defects, they must be eliminated within 14 days from the date of presentation of the demand or within another period by agreement of the parties. At the written request of the consumer, for the time of repair, they are provided with a similar product from the exchange fund if the product is included in the list defined by the government. Such a fund includes, in particular, televisions, refrigerators, washing machines, phones, computers, vacuum cleaners, irons, electric kettles, and other household appliances listed in Resolution No. 172. (Law of Ukraine)

Delivery of bulky goods and goods weighing over 5 kilograms to the seller, manufacturer, service center, and back is carried out at the expense of the seller, manufacturer, or the enterprise performing their functions. The warranty period in this case is extended for the time the product is under repair. (Law of Ukraine)

What an entrepreneur should control to avoid claims and fines

The biggest risk for a business when returning is not the fact of return itself, but incorrect documentary processing. If the seller does not process the return through a PTR or sPTR as required by law, does not issue an expense receipt, or does not conduct a settlement operation properly at all, under paragraph 1 of Article 17 of Law No. 265, financial sanctions are applied: 100% of the cost of goods sold with a violation for the first violation and 150% — for each subsequent one. (rv.tax.gov.ua)

For an entrepreneur, the practical rule is as follows: first determine the legal basis for the return, then correctly execute the documents from the buyer, then conduct the return operation itself through a PTR or sPTR with an FKCH-2 expense receipt, and if the amount is more than 100 UAH — draw up and save an act on the issuance of funds. It is exactly this sequence that most safely covers both the consumer and tax block of the issue. (Law of Ukraine)

How to correctly return a fiscal product in the Торгсофт accounting program?

The process of returning a fiscal product in the Торгсофт program fully complies with the legislative norms you described. The program allows you to automate this process, taking into account the type of payment (cash or card), the presence of a receipt, the 14-day period, and the need for service cash deposits.

Here is a detailed instruction on how to correctly process a return via PTR/sPTR in Торгсофт:

1. Opening the form and selecting the product

You can make a return from the Document — Return mode or directly from the Realization window by clicking the "Return" button (or the F12 key).

There are several ways to identify an item for return:

By fiscal receipt (fastest way): place the cursor in the "Barcode" field and scan the barcode from the buyer's receipt (or enter the numeric receipt code manually). The program will automatically open a window with a list of items from this receipt.

Selection of a receipt from the list: click the "Select receipt for return" button (Ctrl+F11). A list of expenses will open, where you can find the desired realization.

Without a receipt: create a new return document (Ctrl+F4). Scan the client's discount card (to see their purchases) or click "Select from the list of realizations" (F11) to find the product.

The program automatically controls the legislative return period: by default, the maximum period in the settings is 14 days. If more time has passed since the day of purchase, Торгсофт will issue an appropriate warning.

Once the product is found, mark it with a checkmark (or the "Select" button) and, if necessary, specify the quantity to be returned (F2 key). Then click the "Return product" button.

2. Refunding and printing a fiscal receipt (FKCH-2)

After adding the product to the return document, you must click the "Refund money" button (F6). The "Refund money for product" window will appear.

Key rule for fiscalization: for the operation to pass through the PTR/sPTR and an expense receipt to be generated, you must check the "Print return receipt" box. If this is not done, the receipt will not be transmitted to the tax office, and the operation will only take place in the internal accounting of Торгсофт. It is worth noting that a fiscal return receipt is printed exclusively for those goods that were originally sold through a fiscal registrar.

3. Cashless refund (to a bank card)

As you correctly noted, the safe option is to refund funds in the same form in which the payment was made.

In the refund window, click "Additionally".

Select the "Refund in the same form in which payment was made" option.

If a bank terminal is connected to Торгсофт (option "Connecting a bank terminal"), the program will automatically send a command to the terminal to refund money to the card.

Please note: depending on the bank and the terminal protocol (for example, for PrivatBank terminals or when using the InpasEcrCom protocol), for a successful non-cash refund, the terminal may require entering the RRN (authorization code) of the original sales receipt.

4. What to do if there is a shortage of cash in the sPTR cash register?

If you are returning cash, but the withdrawal amount exceeds the current cash balance in the sPTR shift, Торгсофт will issue an error.

In this case, you need to act exactly as required by law:

Go to the sPTR operation menu (button with fiscal registrar actions).

Perform the "Cash deposit" (service deposit) operation for the required amount. This will record the movement of funds not associated with the sale.

After a successful service deposit, repeat the product return operation fiscally.

5. Correcting errors (deleting and canceling)

If you forgot to check the "Print return receipt" box: the return will only pass in the program (non-fiscally). To fix this, you need to delete this return document in Торгсофт (Warehouse — List of expenses) and carry out the return procedure again, but with the receipt printing checkbox enabled.

When Storno is used: the Торгсофт program supports the "Receipt cancellation" operation (through the Settings — Software PTR — Operations with receipts menu). However, this feature is available only for the last registered settlement receipt (for example, if the cashier just punched a receipt and immediately noticed an error). Canceled receipts are completely voided and are not taken into account in the Z-report. For the return of a product that a client brought back a few days later, cancellation cannot be used — only an expense return receipt is issued.

After completing all actions in the window, click "Money refunded" — the program will print a fiscal return receipt, funds will be written off from the cash register/account, and the product will return to the warehouse stock.

Regulatory framework

Law of Ukraine "On Consumer Rights Protection" No. 1023-XII, in particular Articles 8, 9, 12, and 13. (Law of Ukraine)

Law of Ukraine "On the Application of Payment Transaction Recorders in Trade, Public Catering, and Services" No. 265/95-VR, in particular Articles 2, 3, and 17. (Law of Ukraine)

Order of the Ministry of Finance dated January 21, 2016, No. 13 "On Approval of the Regulation on the Form and Content of Settlement Documents...", Section III, form No. FKCH-2. (Law of Ukraine)

Order of the Ministry of Finance dated June 14, 2016, No. 547 on the procedure for using PTRs, with rules regarding the negative amount, prohibition of "storno", and the act on the issuance of funds. (zir.tax.gov.ua)

Resolution of the Cabinet of Ministers dated March 19, 1994, No. 172 with the current list of goods of proper quality that are not subject to exchange (return). (Law of Ukraine)

Law of Ukraine "On Digital Content and Digital Services" No. 3321-IX — for programs, applications, digital games, electronic books, and other digital products. (Law of Ukraine)

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