єВідновлення for Businesses: How Shops and Contractors Can Join and Accept Payments

A Ukrainian building supply store or contractor can accept payments through the єВідновлення programme by joining the participant list through the Diia portal. To accept payments, the business must register a combination of its merchant identifier (MerchantID) and the acquiring bank identifier (AcquirerID) for the bank that processes the seller’s card payments, and use an eligible Merchant Category Code (MCC). Before applying, confirm these details with your bank, check your product range or list of services, and prepare your sales locations. Having a relevant type of economic activity registered does not, by itself, allow you to accept these payments.

Funds from a buyer’s special account may be used only to purchase eligible construction products or pay for work covered by the programme. The seller must document the actual order, properly record payments and refunds, and reconcile sales against bank transactions. A refund may be sent only to the special account from which the payment came. Cash refunds or transfers to another account belonging to the buyer are prohibited.

What buyers can pay for through the programme

Participation by sellers and contractors is governed by the Ukrainian Procedure approved by Resolution No. 381 of the Cabinet of Ministers of Ukraine. The main mechanism for businesses is to sell construction products or carry out repair work that the compensation recipient pays for from a special єВідновлення account.

Repair compensation is earmarked for a specific purpose. The buyer must use it for work listed in their checklist, and purchased materials must be used to restore the relevant damaged property. Products purchased with these funds may not be resold, given away or otherwise transferred to another person. So even if a product belongs to an eligible category, it may not be suitable for every order placed under the programme.

The Procedure also provides for compensation for repairs that have already been completed, paid to the recipient’s regular current account. Do not confuse this with a payment to a seller from a special account: to accept these earmarked payments, a business joins the programme under clause 20 of the Procedure.

What to check before joining

An individual entrepreneur (FOP) or the head of a legal entity submits the application. When the application is prepared, Diia retrieves information from the Unified State Register of Legal Entities, Individual Entrepreneurs and Public Formations (USR). Participation is free, but it does not replace an agreement with a bank to accept card payments.

Before registering, it is a good idea to check the following:

• Identify eligible products or work. Compare each item you offer with Appendix 1 or 2 to Procedure No. 381. For materials, check their composition too: construction products containing asbestos are excluded from the list.
• Check the seller’s banking details. The bank must confirm the MerchantID, the AcquirerID of the acquiring bank, and the Merchant Category Code (MCC). The acquiring bank processes the seller’s card payments.
• Check your sales locations. Diia does not limit the number of locations, but excludes locations in areas of hostilities and temporarily occupied territories. Check whether each specific address is eligible when arranging participation.
• Prepare an electronic signature. The relevant FOP or legal entity head needs a signature. To sign the application, they need a qualified electronic signature (QES) associated with the applicant business.
• Prepare your checkout staff. Cashiers must know which products are eligible, how to handle a declined payment, and how to refund a payment to the special account.

A code under the Classification of Types of Economic Activity (KVED) describes a business’s registered activity. MCC is used when processing a card payment. For єВідновлення, clause 20 requires both the seller to be on the participant list under the MerchantID + AcquirerID combination and the MCC to be eligible.

All eligible MCCs for єВідновлення

Banks must process outgoing transactions from special accounts using payment cards within Ukraine exclusively in favour of registered participants under these 15 codes:

An MCC category may be broader than the products eligible under the programme. For example, code 5200 does not allow every household item to be paid for from a special account. Sellers must still check each product against Appendix 1, and contractors must check the work against Appendix 2.

How to apply through the Diia portal

To join, use the official “Join єВідновлення as a business” service. Submit the application through the Diia portal.

1. Get your details from the bank. Ask for the seller details needed to accept payments under the programme: MerchantID, the relevant AcquirerID and confirmation of the MCC. If you work with several banks or have multiple MerchantIDs, list the combinations you need to register.
2. Sign in as the relevant business. Use the electronic signature for the FOP or company. For an FOP, the portal also provides BankID, a bank-based electronic identification method. Check that your profile and USR details match the applicant.
3. Select the bank and enter the MerchantID. Check that the bank, seller and eligible MCC match. Do not enter the payment terminal’s TerminalID instead of the MerchantID; they are different identifiers.
4. Add your sales location details. Specify the type of location and the actual addresses where you operate and sell products. Compare them with the locations the bank services under the relevant details.
5. Accept the participation terms. The application includes consent to carry out work under Appendix 2 and sell construction products under Appendix 1 to the Procedure.
6. Review the completed application and sign it with your QES. After submitting it, track the status in your Diia account and check your email for updates.

Clause 20 of Procedure No. 381 requires the application to include the FOP’s or legal entity head’s details; the business name and identifying details; the list of MerchantID + AcquirerID combinations; the business’s registered address and operating addresses; and consent to the programme terms.

Diia states that the service is processed within one business day. This does not guarantee that all bank procedures, an acquiring agreement or its amendment, or the setup of every terminal or online store will also be completed within that time.

What to do after changing banks, details or sales locations

If your participation details change, open the service using the same electronic signature, make the changes and sign the application again. Under Diia’s process, the information is updated automatically after signing. Then separately confirm with your bank that the new details and locations are ready to accept payments.

It is useful to keep your own table with each location’s address, bank, MerchantID, AcquirerID, MCC, application signing date and bank verification result. This helps ensure that a new till or sales channel is included after you change equipment or acquiring banks.

Which construction products can be sold using єВідновлення funds

Clause 10 of Procedure No. 381 prohibits using compensation funds to buy construction products outside the categories listed in Appendix 1. The table below gives all 24 categories and their contents. To determine whether a product is eligible, compare its characteristics with Appendix 1 to the Procedure. The store department’s name alone does not establish eligibility.

Exception applying to the entire list: Construction products containing asbestos are not allowed, including asbestos-containing roofing sheets, pipes, fibreboards, cardboard and bitumen-impregnated products. The inclusion of fibre-cement roofing sheets in the roofing materials category does not override this exclusion.

To prepare your product range, assign a staff member to compare product listings with Appendix 1 and collect supplier documentation confirming product characteristics and composition. Keep an internal list showing each specific product, its eligible category and the document used to check it. This will reduce the number of disputed decisions at the till.

Which repair work the programme covers

Appendix 2 to Procedure No. 381 contains 65 work items. The commission specifies the work for each property in the recipient’s checklist. Contractors should agree a contract and estimate with the customer so that every item paid for through the programme matches the relevant work item and the actual scope of restoration. If the commission’s checklist identifies damage to load-bearing or enclosing structures that could affect the property’s mechanical resistance and stability, factor in the requirement to use the compensation for their repair first when agreeing the work sequence.

The appendix gives average cost rates that the commission uses to calculate compensation. When preparing a commercial offer, agree separately with the customer on the contract price, the materials and work included, and the source of payment for each part of the order.

Roof and roofing: items 1–5

• 1. Local roof repairs, replacing damaged roofing material — corrugated fibre-cement sheets, tiles or profiled sheets — without replacing support structures or rafter systems.
• 2. Replacing timber rafters; for localised damage, this work is counted in addition to item 1.
• 3. Roof restoration without replacing support structures or rafter systems, including replacement of roofing material, battens, vapour, water and thermal insulation layers, metal or bitumen tiles or profiled sheets, ridge and eaves strips, and sealing joints with silicone.
• 4. Restoring part of a roof, repairing or partially replacing rafter systems and roofing over an area of up to 25 per cent. The scope includes roofing material, battens, insulation layers, strips, drip edges, snow guards, dormer windows and joint sealing.
• 5. Restoring a roof, replacing support structures and rafter systems over an area greater than 25 per cent, including the specified roofing materials, insulation layers, strips, drip edges, snow guards, dormer windows and joint sealing.

Doors, windows and reveals: items 6–11

• 6. Replacing damaged interior doors.
• 7. Replacing an entrance door with a metal door.
• 8. Replacing damaged glazing or insulated glass units in windows, balconies or loggias without replacing their frames.
• 9. Replacing a window unit with its sill and external flashings, including glazed balcony or loggia enclosures, or replacing a metal-reinforced plastic entrance door unit with thresholds.
• 10. Restoring reveals by plastering, applying a sand-free skim coat and painting.
• 11. Restoring damaged exterior reveals with insulation and exterior finishing; only the damaged area is counted.

For balcony and loggia glazing under items 8–9, there must be no prohibition on such glazing, including any prohibition arising from a co-owners’ decision on the use of shared property to preserve the building’s original style or from restrictions applicable to buildings entered in the State Register of Immovable Monuments of Ukraine.

Facades: items 12–15

• 12. Restoring damaged facades with insulation and exterior finishing; only the damaged area is counted.
• 13. Restoring the damaged decorative finish of insulated facades; insulation is not included.
• 14. Restoring damaged decorative plaster on facades; insulation is not included.
• 15. Restoring damaged facade paint; insulation and plaster are not included.

Floor structures: items 16–19

• 16. Dismantling beam floors in brick buildings.
• 17. Installing beam floors with boarded infill in brick buildings.
• 18. Dismantling monolithic or reinforced concrete floors up to 200 millimetres thick.
• 19. Restoring the integrity of a damaged monolithic or reinforced concrete floor up to 200 millimetres thick, or restoring porches and stairs; the area is measured by its horizontal projection.

Walls, partitions and ceilings: items 20–34

• 20. Dismantling damaged walls and partitions.
• 21. Building masonry walls with allowance for openings and installation of lintels, including masonry work on gables, chimneys and ventilation ducts.
• 22. Building internal partitions.
• 23. Removing damaged plaster from walls and partitions.
• 24. Plastering walls and partitions and applying a sand-free skim coat in preparation for painting or wallpapering.
• 25. Preparing ceilings for interior finishing, including first removing paint, soot and smog.
• 26. Restoring damaged interior wall paint.
• 27. Restoring damaged interior wallpaper on walls.
• 28. Restoring damaged ceramic tile wall finishes indoors.
• 29. Installing plasterboard wall lining on a metal frame to create false walls.
• 30. Installing plasterboard lining on reveals, fixed with adhesive.
• 31. Installing partitions on a single-row metal frame, lined with one layer of plasterboard and insulation.
• 32. Restoring damaged interior ceiling paint.
• 33. Restoring damaged interior wallpaper on ceilings.
• 34. Restoring damaged suspended ceiling finishes and installing the frame. This includes suspended ceiling kits, panels, suspended profiles and frames, thin-laminated gypsum board elements, gypsum fibre and composite panels, gypsum plasterboards and other listed components.

Floors: items 35–45

• 35. Dismantling cement floor coverings.
• 36. Installing waterproofing.
• 37. Installing cement screeds up to 60 millimetres thick.
• 38. Restoring damaged ceramic tile flooring.
• 39. Restoring damaged laminate flooring.
• 40. Restoring damaged parquet flooring.
• 41. Installing self-levelling cement screeds.
• 42. Restoring damaged linoleum flooring.
• 43. Replacing individual floorboards in areas of localised damage.
• 44. Restoring plank flooring.
• 45. Painting plank flooring.

Internal building systems and plumbing: items 46–59

• 46. Restoring a damaged part of an engineering system to make the house or apartment functional again. For water supply: running pipes to plumbing fixtures, with water outlets, shut-off valves and flexible connectors within one bathroom or kitchen. For drainage: restoring damaged pipe sections within the house or apartment. For heating: restoring damaged pipes and replacing a heating appliance in one room. For gas supply: restoring damaged pipes, running connections to appliances, and installing shut-off valves and flexible connectors within one room. For electrical supply: replacing damaged sections of electrical wiring in the affected room, including junction boxes, sockets and switches.
• 47. Replacing a toilet with an attached cistern.
• 48. Replacing a washbasin together with its mixer tap.
• 49. Replacing a washbasin without a mixer tap.
• 50. Replacing bathtubs.
• 51. Replacing a shower tray.
• 52. Replacing mixer taps with shower attachments.
• 53. Replacing kitchen sinks.
• 54. Replacing kitchen mixer taps.
• 55. Replacing water heaters.
• 56. Replacing a gas water heater.
• 57. Replacing a combi boiler.
• 58. Inspecting and clearing ventilation and chimney flues.
• 59. Clearing internal drainage: opening inspection covers, cleaning the pipe from one inspection point to the next with a steel brush, flushing it through sanitary fixtures and closing the covers with seals.

Foundations, plinths, perimeter paving and antiseptic treatment: items 60–65

• 60. Restoring the protective layer of foundations: trimming and excavating the eroded soil, knocking off loose concrete, cleaning reinforcement, removing dust and dampening the surface, applying a bonding layer and a 30-millimetre repair mortar layer, then backfilling and compacting the soil.
• 61. Restoring waterproofing on exterior or interior surfaces of foundations or basement walls.
• 62. Installing horizontal insulation in the plinth of an existing building: cutting slots in sections 1–1.5 metres long to half the wall thickness on one side, cleaning and levelling with mortar, laying rolled waterproofing, filling the slots and carrying out the corresponding work on the other side.
• 63. Installing asphalt concrete perimeter paving: preparing the base, coating adjoining surfaces with diluted binders, laying a 15-centimetre crushed stone base, then 3 centimetres of asphalt concrete compacted with hand rollers.
• 64. Installing concrete perimeter paving with a surface up to 10 centimetres thick: preparing the base, laying 10 centimetres of sand and 6 centimetres of crushed stone, setting formwork and expansion joints, and pouring the concrete surface.
• 65. Applying two coats of antiseptic treatment to destroy and prevent fungi, moss, algae and other microorganisms on mineral surfaces indoors and outdoors.

How to check that your bank is ready for the first payment

Once you have been accepted as a participant, contact the bank that processes your payments. Ask it to confirm that each registered MerchantID + AcquirerID combination is ready and has the correct MCC. If your shop accepts payments through several terminals or has an online store, ask separately which details each channel uses.

Before starting sales, get answers from your bank to these practical questions:

• Has this specific seller been connected to accept єВідновлення payments?
• Which terminals or online payment methods use the registered details?
• How should you process a partial payment for an order and an additional payment from the buyer’s own funds, if your agreement and technical setup support this?
• How do you process full and partial refunds to the original special account?
• What fees, settlement times and reports does your agreement provide for?
• Where should you send the decline code and transaction details to find out why a payment failed?

For the first check, use a real sale of an eligible product or work. After payment, check the bank confirmation, the fiscal receipt if the transaction must be fiscalised, and the subsequent credit of funds. Do not make a fictitious purchase to test the connection.

What to check if a payment is declined

1. Check the transaction status. Find out whether the bank declined the payment or it is still processing. Before trying again, make sure the first payment did not go through.
2. Match the payment details. Check the bank, MerchantID, AcquirerID, MCC and sales location in your application and with the bank. Successfully accepting regular card payments does not confirm that you are ready for єВідновлення.
3. Check that you did not enter a TerminalID. If the bank confirms that a terminal identifier was entered instead of the MerchantID, correct and sign the application again. In this case, Diia’s official guidance recommends trying the payment again after 24 hours.
4. Send the bank the decline details. Provide the time, amount, sales location, transaction ID and error code. There is no general rule to wait 24 hours for other failures; the bank needs to determine the cause.
5. If needed, ask the buyer to contact their card issuer. The card-issuing bank will check the available balance, the period for which the funds can be used and the status of the special account. The seller should not guess at these details.

Do not try to process a declined payment using another seller’s details or replace it with a transfer to an arbitrary account. First resolve the reason for the decline and confirm the permitted payment method with the bank.

How to handle a basket with eligible and ineligible products

Set a clear checkout procedure before launching the programme. First, the cashier identifies the items that can be paid for from the special account and separates them from the rest of the order. The buyer can purchase ineligible goods with their own funds. Process any additional payment from the buyer’s own funds separately from the amount debited from the special account: clause 17 of Procedure No. 381 prohibits adding funds to the special account except where the Procedure expressly allows it.

Agree the checkout method with your bank and check it in your cash register system. It may require separate sales or a supported split payment. Do not assume every terminal will automatically identify eligible items or correctly split the total of a mixed basket.

Hypothetical example. A buyer selects eligible repair materials costing 7,800 Ukrainian hryvnias (UAH) and an ineligible product costing UAH 1,200. The total is UAH 9,000. The buyer has UAH 6,000 available in their special account. If the bank and checkout setup support the required procedure, UAH 6,000 of the eligible items can be paid for through the programme. The buyer can pay UAH 1,800 toward the materials and UAH 1,200 for the other product from their own funds, a total of UAH 3,000. You cannot process all UAH 9,000 as a programme purchase.

The documents must show the actual product names, quantities and prices, and the payment amounts must match the actual bank transactions. Do not replace an ineligible product’s name on the receipt with the name of a construction material.

What documents to prepare for sales, delivery and repair work

Link the order documents using a single reference number so you can verify what was ordered and completed. For a store, keep the order or invoice with the product list, proof of payment, proof of delivery or handover, and refund documents if a refund was made. For a contractor, keep the contract, an agreed estimate or specification, payment documents and an acceptance certificate for the work actually completed.

It is a good idea to include specific materials, units of measure, quantities, prices, delivery times and handover terms in the order. A repair contract should state the property address; the nature and scope of work; which party supplies the materials; the stages and deadlines; the acceptance procedure; and how any unused advance is returned. This helps the customer and contractor match the payment to the actual result.

Before a sale, the seller must provide information about the product’s properties, price, use and storage, warranty, expiry date or service life, and how to make a complaint, as required by Article 15 of Ukraine’s Law on Consumer Protection. For materials, this can help prevent an unsuitable mix, finish or piece of equipment from being ordered.

If you sell online, make the seller’s details and contacts, identifying information, information about taxes included in the price and the delivery price available to customers. Confirm receipt of orders promptly and give buyers confirmation of the transaction, including return terms, warranties and how to make a complaint. These requirements are set out in Articles 7, 11 and 13 of Ukraine’s Law on Electronic Commerce.

Do not include delivery in a payment from the special account simply because it relates to eligible materials. Before processing the payment, check whether it meets the programme’s lists and the bank’s terms. Pay for a separate service that does not meet those conditions with the buyer’s own funds.

Collect only the personal data needed to fulfil an order, such as a contact and delivery address. Do not ask for full card details or copies of compensation documents without a clear need and a legal basis. Articles 6 and 11 of Ukraine’s Law on the Protection of Personal Data set out requirements for the purpose, necessity and legal basis of data processing.

How to issue a fiscal receipt for a єВідновлення payment

Paying with a єВідновлення card does not create a separate exemption from fiscalisation. If the transaction is covered by Article 3 of Ukraine’s Law No. 265/95-VR, the seller must process the full amount through a registered registrar of settlement transactions (RRO) or software registrar of settlement transactions (PRRO), and provide the buyer with the required settlement document in paper or electronic form. A payment terminal slip does not replace a fiscal receipt.

An exemption applies only if there is a specific legal basis for it. For example, clause 296.10 of Ukraine’s Tax Code provides that single tax payers in group 1 are not required to use an RRO or PRRO. Clause 14 of Article 9 of Law No. 265/95-VR covers payments for services made exclusively through remote banking systems and/or money transfer services. It cannot automatically be extended to sales of construction materials or any payment made through a terminal. Having an exemption also does not confirm that the business meets the programme’s other conditions.

Before launching, check the receipt against the Regulation on the Form and Content of Settlement Documents, approved by Order No. 13 of the Ministry of Finance of Ukraine. The receipt must correctly show the seller, business unit and its address, products or services, quantities and prices, payment method and means, total, tax details where required, date, time and fiscal details.

For FOPs who are single tax payers and are not registered as value added tax (VAT) payers, the law allows a simplified product or service description, subject to specified exceptions, including technically complex household goods subject to warranty repair. For programme sales, it is practical to keep the specific product name in your records and documents. This helps confirm that the buyer received an eligible product.

Receipt fields for the acquiring bank, seller, payment device and other card details are completed under Regulation No. 13 when the terminal is connected or integrated with the RRO/PRRO and actually interacts with it. Simply using a separate terminal next to the till does not mean that such interaction takes place.

In Ukraine, the supervisory authority imposes fines following an inspection for the violations listed in paragraph 1 of Article 17 of the Ukrainian law governing cash registers: 100% of the sale amount involved in the first violation and 150% for each subsequent violation. For a store, these violations include recording less than the full transaction amount through a cash register, software cash register, or receipt book; failing to process a transaction through a cash register or software cash register operating in fiscal mode, which records transactions for tax purposes; failing to issue the required paper and/or electronic receipt; or processing a transaction without a receipt book where one is required.

We recommend checking that the cashier records the full purchase amount and gives the customer the required receipt.

Paragraph 14 of Section II of this Law exempts business entities from liability for violations of its requirements when selling goods or providing services in Ukraine’s temporarily occupied territories up to and including the date the temporary occupation ends; in areas of active hostilities up to and including the date hostilities end; and in areas where hostilities are possible up to and including the date that possibility ends.

This exemption does not cover violations of the rules for processing payments when selling goods subject to excise tax. Before relying on the exemption, check paragraph 14 to confirm that the period it specifies includes the date of the violation. Also match the store’s location and the violation date against the relevant dates in the official list of territories, which is determined under the procedure established by the Cabinet of Ministers of Ukraine.

Separately, check whether the store meets the eRecovery participation requirements under the Procedure for Providing Compensation: this territorial exemption from liability for violations of payment rules does not by itself entitle a store to accept payments under the program.

How to refund a product or payment for work not completed

Under clause 17 of Procedure No. 381, funds may be returned only to the special account from which the payment was made. They may not be paid in cash or transferred to another account belonging to the compensation recipient. This rule applies both to product returns and to cancelling the relevant services or work.

We recommend the following steps:

1. Find the original order, payment and proof of product handover or work performed. Establish the legal or contractual basis for the refund and calculate the amount.
2. Identify what part of the refund relates to the payment from the special account, particularly if the buyer also paid with their own funds.
3. Record the returned product or cancellation of the uncompleted part of the order. Document the actual quantity, condition of the product and agreed scope of uncompleted work.
4. Process the refund using the procedure agreed with the bank, crediting the programme-funded portion to the original special account.
5. If the transaction must be fiscalised, issue the required refund document — fiscal cash receipt for payout, form No. FKCH-2 — and give it to the buyer.
6. Check the bank transaction and record the refund in your inventory and financial records.

If the special account has been closed or the bank cannot accept the refund, contact the bank to determine the correct procedure. A technical issue does not allow you to replace the refund with cash or a transfer to the buyer’s personal card.

Exchanging a product in good condition

Under Article 9 of Ukraine’s Law on Consumer Protection, a buyer may request an exchange of a non-food product in good condition if it does not suit them in shape, dimensions, style, colour or size, or cannot be used for its intended purpose for another reason. The buyer has 14 days to make the request, not counting the day of purchase, unless the seller has announced a longer period. The product must be unused; the buyer must retain its saleable appearance, consumer properties, seals, labels and proof of purchase, including an electronic document.

If an equivalent product is not available, the buyer may choose a different product with a price adjustment, wait for an equivalent product to become available, or cancel the contract. The seller must notify the buyer on the day the product becomes available. If the contract is cancelled, the seller refunds the price at the time of purchase, on the day of cancellation or, if that is not possible, within an agreed period of no more than seven days. The portion paid from the special account must be returned to that account.

Before accepting an exchange, check Appendix 3 to Resolution No. 172 of the Cabinet of Ministers of Ukraine. Key exceptions for a building supply store include products in aerosol packaging, carpets sold by the metre, and the metal products, pipes, lumber, mouldings, sheet materials and glass listed in the appendix when cut to the buyer’s specifications. This list sets out exceptions to the exchange of products in good condition under Article 9. For withdrawal from a distance contract, check the conditions and exceptions in Article 13 separately. For complaints about defects, check Article 8.

Products that are not in good condition

The method of payment does not remove a consumer’s rights. Article 8 of Ukraine’s Law on Consumer Protection applies to products that are not in good condition. If a buyer finds a defect during the warranty period, they may request a proportionate reduction in price, free repair of the defect or reimbursement of the cost of repair. The buyer may request a refund and cancel the contract, or ask for a replacement, if the defect is substantial and arose through the fault of the manufacturer, seller or contractor, or the product is counterfeit.

These circumstances may need to be confirmed by an expert examination. The seller must accept a product that is not in good condition. If the seller proves the defect resulted from the buyer’s failure to follow instructions for use or storage, the claims under this article will not be upheld. The buyer may take part in the quality inspection in person or through a representative.

If grounds for replacement exist and the product is available, the seller must meet the request immediately. If a quality check is required, the deadline is 14 days or another period agreed by the parties. If the product is unavailable, the replacement deadline is two months from the date of the request. If replacement is not possible within that time, the buyer may choose another remedy provided for in Article 8.

Replacing a product with the same brand, model, article number or modification does not change the price. For a different brand or model, the value of the defective product is based on its price at the time of exchange if that price has increased, or at the time of purchase if it has decreased.

Defects must be repaired free of charge within 14 days of the product being presented, or within another period agreed by the parties. If the repair takes longer than the specified period, Article 8 provides for a penalty of one per cent of the product’s value for each day of delay. The claim is considered upon presentation of proof of purchase and, for a product under warranty, its technical passport or equivalent document with the sale date recorded.

After the warranty ends, the buyer may request free repair of defects caused by the manufacturer within the product’s specified service life, or, if none is specified, within ten years. If this request is not met within the period set by part nine of Article 8, the buyer may choose another remedy under part one of that article. If the contract is cancelled on grounds set out in this article, the refund amount takes account of any price change: if the price has increased, use the product’s value when the buyer made the request; if it has decreased, use the value at the time of purchase.

The refund is due on the day the contract is cancelled, or, if that is not possible, within an agreed period of no more than seven days. For bulky products or products weighing more than five kilograms, the costs of delivery to the seller or manufacturer and return to the consumer in the cases covered by this article are borne by the seller or manufacturer.

For distance contracts, Article 13 of this Law gives the buyer the right to notify the seller of contract cancellation within 14 days of confirmation of the required information or receipt of the product or its first delivery. If the confirmation does not meet the requirements of part three of Article 13, the buyer may give notice within 90 days of receiving that information, or, for physical goods, of receiving the product or its first delivery.

If the seller corrects the confirmation within that period, the buyer has 14 days from receipt of the corrected confirmation. Unless the contract provides otherwise, this right does not apply to products made or modified to order that cannot be sold to another buyer, or can only be sold at a substantial financial loss. Before accepting a custom window or door order, agree the specifications and contract terms.

For distance sales, also agree on a delivery date: unless the contract provides otherwise, part six of Article 13 requires delivery within a reasonable period, but no later than 30 days after the buyer consents to the contract. If the ordered product is unavailable and the contract cannot be fulfilled, the seller must notify the buyer promptly, and no later than those 30 days. Point 1 of part five of Article 13 provides an exception for the provision of a service or supply of goods by electronic means of communication with the consumer’s consent before the withdrawal period ends, provided this is stated in the confirmation of information and the contract does not provide otherwise.

The fact that a repair was ordered online is not enough to use this exception.

If a contractor enters into an agreement at the customer’s home, the rules in Article 12 on contracts made outside commercial or office premises apply. The contractor must provide a document stating the contract date; the contractor’s name and address; the product name and price; the work deadline; other material terms; and the parties’ rights and obligations. The buyer may give notice of cancellation within 14 days of receiving this document, or, if the product was delivered later, from the date of its acceptance or first delivery.

Payments must be refunded without delay and no later than 30 days after notice of cancellation, subject to the programme rule requiring return to the original special account. Until the refund is made, the consumer may keep the product or the results of the work or service.

Parts five to nine of Article 12 also apply to cancellation of contracts made outside commercial or office premises and distance contracts. Consumers must keep the product in unchanged condition, but opening the package, inspecting or checking the product, or damage not caused by the consumer does not remove the right to cancel. The seller or contractor bears the return costs. If they do not take steps to collect the product within 60 days of the consumer receiving it, the product remains the consumer’s property and the consumer does not have to pay for it.

If the consumer was not given the document or confirmation required by law, after the consumer gives notice that the contract is invalid, the seller or contractor must refund the money and reimburse the cost of returning the product within 30 days. If the refund is late in cases covered by this article, the consumer is entitled to a penalty of one per cent of the product’s value for each day of delay.

What contractors should do if repair work is delayed or defective

Article 10 of Ukraine’s Law on Consumer Protection sets out the customer’s rights if a contract for work or services is breached. If the contractor does not start on time or works so slowly that completion by the contractual deadline is impossible, the customer may cancel the contract and claim damages. If more than 70 per cent of the total work has already been completed, the contract can be cancelled on this ground only for the uncompleted part.

If, during the repair, it becomes clear that through the contractor’s fault the result will not meet the contract terms, the customer may set a deadline for fixing the defects. If the contractor does not meet that deadline, the customer may cancel the contract and claim damages, or ask another person to fix the defects at the contractor’s expense.

If work is defective, the customer may choose free correction within a reasonable period; a suitable price reduction; the work to be repeated; another item made free of charge from the same material and to the same quality; reimbursement of losses from correcting the defects themselves or through another person; or another legal remedy. These claims should be made when the defect is found during the work or upon acceptance. If it could not have been found at acceptance, the warranty or another specified period applies, or, if none is specified, two years from acceptance. The customer must notify the contractor of hidden departures from the contract and other defects no later than three days after discovering them.

For substantial defects, the customer may request cancellation of the contract and damages. If the work was made from the customer’s material, they may choose to have it made from the contractor’s material of the same kind, or cancel the contract and claim damages. The periods set out in regulations and the contract apply to these claims or, if no period is specified, ten years.

For delayed work, Article 10 provides for a penalty of three per cent of the cost of the work or service for each day of delay, or each hour if the period is measured in hours, unless legislation provides otherwise. If no separate price is specified for the work or service, the penalty is calculated from the total order value. Paying the penalty does not release the contractor from the obligation to perform. A contractor is exempt from liability for non-performance, delay, improper performance and defects if they prove that these resulted from the customer’s fault or force majeure.

Get the customer’s consent before carrying out additional work; without it, the customer is not obliged to pay for that work. If, after the contract is signed, it becomes clear that the result will plainly not meet the customer’s interests or requirements, or that the price could rise substantially above the expected amount, the contractor must notify the customer immediately. In these cases, the customer may cancel the contract without a penalty payable to the contractor.

If the contractor loses, spoils or damages an item received from the customer for the work, the contractor must compensate the loss within one month. Under part nine of Article 10, the contractor’s inability to identify special properties of the item because of the limits of their scientific and technical knowledge does not exempt them from liability. Additional materials must meet legal safety requirements. The contractor is liable under the law for harm to life, health or property caused by materials, equipment or other means used for the work, regardless of whether those properties could have been identified using available scientific and technical knowledge.

Article 10 does not apply to warranty repair work. If programme funds must be refunded, they must go to the original special account. The refund periods for distance contracts or contracts made outside commercial or office premises apply only when cancellation is based on the relevant grounds.

How to keep records and reconcile payments

For the seller, payments received from the buyer are payment for the seller’s goods or work. Do not automatically account for them as government assistance to the business itself. For single tax payers, Article 292 of Ukraine’s Tax Code sets the rules for determining income, the date it is received and refunds to buyers. Keep records under the rules that apply to your tax status.

We recommend reconciling the following every day or after each bank settlement:

• the order number, actual sale amount and fiscal document, if required;
• the card transaction amount and ID, bank and sales location;
• the amount credited, any fee charged and the settlement period under your agreement with the bank;
• full and partial refunds and their bank status;
• products handed over or work accepted by the customer.

Hypothetical reconciliation example. A sale is UAH 10,000, and the fee under this example agreement is 1 per cent. The fee is UAH 100, so UAH 9,900 is credited to the account. In your reconciliation register, record all three amounts separately: the sale value of UAH 10,000, the UAH 100 fee and the UAH 9,900 credit. Calculate taxable income by applying the rules of your tax system to documented transactions. The bank statement total alone is insufficient for this calculation.

Keep inventory records and proof of origin where required under clause 12 of Article 3 of Law No. 265/95-VR. This requirement does not apply to FOPs who are single tax payers and are not registered as VAT payers, except for the categories set out in law, including sellers of technically complex household goods subject to warranty repair. Assess whether the requirement applies based on the products your store actually sells.

Article 44 of the Tax Code requires tax figures to be supported by documents. For primary documents of legal entities covered by subclause 44.3.2, the minimum retention period is 1,825 days; for other documents under subclause 44.3.3, it is 1,095 days, unless a longer period applies. The period is calculated by reference to the relevant tax filing; it may be extended in cases provided for by the Code. Keep documents relevant to an audit or dispute until it is completed and the applicable appeal periods have expired, and for no less than the statutory minimum.

Track construction materials and returns under eRecovery in Torgsoft

For sales under Ukraine’s eRecovery program, check construction material stock, record sales and returns, and verify bank refunds.

Before a sale, we recommend checking the availability and prices of the materials the customer needs in “Warehouse → Warehouse status”. This form shows items received into stock, their quantities, and their selling prices. The “Stock accounting card” shows the balance after stock receipt, sales, returns, and internal transfers. Record materials sold to the customer in “Sales”, and items returned by a customer in “Returns”: the program lets you select the original sale and enter the quantity being returned.

Before processing a return, check the maximum return period in Torgsoft settings. If more days have passed since the purchase than the allowed period, the program will notify you that the limit has been exceeded. This helps the seller match the return to a specific purchase and check the stock balance.

We recommend agreeing with the bank on how to refund the money to the customer’s special account from which the payment was made. Process the refund through the bank and record the goods return separately in Torgsoft. We recommend matching the refund amount and account to the original payment and keeping the bank’s confirmation with the sale and return documents.

What contractors should consider when organising repairs

Clause 13 and Appendix 3 to Procedure No. 381 set out requirements for safety and minimising the impact of work on people and the environment. When agreeing on a repair, decide with the customer who will handle waste, protect the premises, coordinate with utility providers and carry out the required preparatory work.

• Noise and dust. Appendix 3 prohibits noisy repair work on working days from 21:00 to 08:00 and at any time on public holidays and non-working days. It also requires compliance with sanitary noise levels. Workers must use personal protective equipment. Separate the work area from occupied spaces and clean it using wet methods.
• Materials and waste. Store materials without polluting soil or water and sort construction waste for separate collection. Prevent soil contamination by hazardous substances, including leaks of fuel and lubricants. If work involves stripping topsoil, store it separately, preserve it and reuse it for land restoration, improving low-productivity land or landscaping. Where there is a construction site, collect and drain surface runoff. Dispose of construction waste only in designated places. Do not leave it in household waste areas or bins, shelterbelts, ravines, vacant lots or other unauthorised places. Appendix 3 prohibits loading or unloading construction products and demolition, construction or dismantling waste in residential areas. Decide where these operations will take place before arranging delivery and waste removal. For demolition on the second storey or above, the appendix requires construction waste chutes.
• Hazardous components. Appendix 3 prohibits using varnishes, paints and other components containing toxic ingredients. For asbestos-containing waste found on site, it requires respiratory protection, protective clothing, dampening, preventing breakage and dust dispersal, and airtight packaging. If explosive, flammable or other hazardous components are found in waste, notify the local self-government body immediately. Transfer hazardous waste to businesses licensed to handle hazardous waste.
• Utility networks. Work on systems connected to centralised networks must be coordinated with the service provider and carried out with relevant specialists. Inform other consumers about any necessary disconnection at least three days before work starts.
• Safety and landscaping. Contractors must comply with occupational health and safety, fire safety and working-at-height requirements. If construction machinery or equipment is used, arrange access roads so they do not harm the environment. The contractor must restore, at their own expense, any adjacent infrastructure or landscaping damaged during the work. Appendix 3 requires permission from the entity that holds the relevant asset on its balance sheet before trees are removed. Follow the relevant laws for cultural heritage sites.
• Hazardous objects. Work may begin only after the site and structures have been checked and confirmed clear of explosive objects. If a suspicious object is found during work, do not remove it. Restrict access and immediately notify the State Emergency Service of Ukraine or the National Police.

Registration for єВідновлення does not confirm that a contractor is entitled to carry out any work on structures or utility systems. Before signing a contract, check the requirements for the specific work and property; do not rely on the eligible MCC alone.

When joining or accepting a payment is not possible

Before submitting an application, correct any discrepancies between the applicant’s USR details, profile and signature. If Diia cannot verify the business or the applicant’s authority, first find out why the message appeared and correct the relevant information. Completing the form successfully does not replace verification of your banking details.

You cannot accept payments under the programme if a specific transaction does not meet its conditions: the seller is not on the participant list under the required MerchantID + AcquirerID combination; the MCC is not eligible; the sales location fails the territorial conditions; or the purchase includes ineligible products or work.

Under clause 20 of Procedure No. 381, the Ministry of Digital Transformation of Ukraine blocks a business from participating if it receives information, including from law enforcement agencies, that the business has breached the Procedure. Do not agree to a fictitious sale, changing product names in documents, paying cash under the guise of a refund, or processing someone else’s sale using your details. These actions breach the programme’s earmarked payment mechanism or applicable payment rules.

Before making a sale under eRecovery, we recommend checking whether the program terms allow the materials the customer needs to be sold, and matching their names and specifications to the supplier’s documents. Check the terms in the Procedure approved by Resolution No. 381 of the Cabinet of Ministers of Ukraine. Paragraph 24 of this Procedure sets out the liability of distributors of construction products by referring to paragraph 5 of part one of Article 23 of the Law of Ukraine “On Consumer Protection.”

Under paragraph 5 of part one of Article 23, a business is liable for selling products whose manufacture and sale the relevant state authority has prohibited, performing work that the authority has prohibited, or providing services that the authority has prohibited. The fine is 500% of the value of the batch of goods received for sale, the work performed, or the service provided, subject to a minimum of 100 times the Ukrainian statutory “non-taxable minimum income of citizens,” a reference amount used to calculate fines. If Ukrainian law does not require the business to keep income and expense records, this provision sets the fine at 100 times that statutory reference amount.

If your application is unsuccessful or your participation is blocked, keep the notice, submitted application and bank-confirmed details. When contacting Diia support or the bank, specify the particular discrepancy and provide documents that explain it. Do not keep accepting payments through other details to get around the restriction.

Which deadlines apply to the buyer, and what the seller must do

The repair category depends on the amount of compensation calculated by the commission: category A covers repairs up to and including UAH 200,000; category B covers amounts above UAH 200,000, within the limit for the relevant property. Category A compensation is paid in one instalment. For category B, 70 per cent is paid first. The remaining 30 per cent is paid after the recipient reports completion of an interim stage, an interim inspection takes place and the commission makes its decision.

Contractors should account for this sequence when agreeing work stages and payments. The recipient must use category A compensation within 12 months and category B compensation within 18 months of receiving the funds. For category B, products must be purchased and work paid for from the first instalment no later than 12 months after it is credited. Within 15 business days of completing the repairs listed in the checklist, the recipient must submit a completion notice with photographs of the finished work.

For category B, after buying products and paying for work from the first instalment, the recipient must also submit a notice of completion of the interim stage with photographs of the work and products purchased, no later than 15 business days afterwards.

These are the compensation recipient’s obligations. The store or contractor must fulfil the order by the agreed deadlines, issue the required documents, follow the payment and refund rules, and keep records as required. The compensation usage period does not replace the delivery or completion deadline in the contract.

Do not promise the buyer approval of compensation, another payment or an automatic extension. Clause 17-2 of the Procedure allows the recipient to apply again for compensation or its remaining balance in two specified circumstances: military service in the Armed Forces of Ukraine, other military formations established under law or special-purpose law enforcement agencies; or an adverse security situation identified on the basis of an order from the Commander-in-Chief of the Armed Forces of Ukraine on areas of hostilities and confirmed in writing by an authorised body. These matters are resolved through the programme’s procedures. The seller must check whether the specific payment can be made and meet their own obligations.

Official sources for businesses

• Resolution No. 381 of the Cabinet of Ministers of Ukraine — Procedure for granting compensation using the єВідновлення service: clauses 6, 8, 10, 13, 16, 17, 17-2, 20–21, 24, 27–28-1; Appendix 1 — construction products, Appendix 2 — work, Appendix 3 — measures to take while carrying it out.
• Diia portal: “Join єВідновлення as a business” — submitting and editing an application, processing time, sales locations, MerchantID and steps to take if details are incorrect.
• Ukraine’s Law No. 265/95-VR on the Use of Settlement Transaction Registrars in Trade, Catering and Services: Articles 2, 3, 9 and 17; clause 14 of Section II.
• Ministry of Finance of Ukraine Order No. 13 — Regulation on the Form and Content of Settlement Documents: Sections I–III, forms No. FKCH-1 and No. FKCH-2.
• Ukraine’s Tax Code No. 2755-VI: Articles 44, 292 and 296 — documents, income, refunds and records for single tax payers.
• Ukraine’s Law No. 1023-XII on Consumer Protection: Articles 8–10, 12, 13, 15 and 23 — product quality, exchanges and refunds, rights relating to work, contracts made outside commercial or office premises, distance contracts, information for buyers and liability for violations.
• Ukraine’s Law No. 675-VIII on Electronic Commerce: Articles 7, 11 and 13 — seller information, orders, transaction and payment confirmation.
• Ukraine’s Law No. 2297-VI on the Protection of Personal Data: Articles 6, 11 and 14 — purpose, legal basis for processing and data transfers.