Taxes and rules for retail trade: July–August 2026

What retail entrepreneurs need to know in July–August 2026

As of July 2, 2026, the main obligations for Ukrainian entrepreneurs in retail trade remain the following: pay taxes and the single social contribution on time, correctly use RRO/PRRO, have documents for goods, provide cashless payment, check licences for excisable goods, and prepare for new rules on cosmetics and eExcise. The new tax regime for digital platforms does not yet create obligations for sole proprietors: draft law No. 15111-d has been adopted, but as of the date of this article it is being prepared for the President’s signature and has not entered into force.

For retailers, the nearest practical risks are not only taxes, but also cash register discipline, the origin of goods, cash on delivery through delivery services, labelling, product safety, and readiness for inspections. If a business sells alcohol, tobacco, liquids for electronic cigarettes, fuel, cosmetics, food products, dietary supplements, technically complex goods, or operates through marketplaces, special rules for each category must be taken into account.

1. Tax deadlines in July–August 2026

In 2026, the minimum wage is UAH 8,647, and the subsistence minimum for able-bodied persons is UAH 3,328. These indicators affect the single social contribution, single tax rates for sole proprietors of groups 1–2, and the military levy for sole proprietors on the simplified tax system.

Main deadlines for sole proprietors in July 2026

The State Tax Service tax calendar for July 2026 separately shows July 20 as the date for single tax, military levy, and single social contribution.

The military levy for sole proprietors of groups 1, 2, and 4 is 10% of the minimum wage per month, namely UAH 864.70 in 2026. For group 3 sole proprietors, the military levy is 1% of income. Sole proprietors of groups 1, 2, and 4 pay it in advance no later than the 20th day of the current month, while group 3 sole proprietors pay it within 10 calendar days after the deadline for submitting the quarterly declaration.

New accounts for the military levy from July 1, 2026

From July 1, 2026, the military levy must be paid to new budget accounts. The change was introduced by Law No. 4908-IX of June 10, 2026, under which the military levy during this period is credited to the special fund of the State Budget. For sole proprietors on the simplified tax system, budget revenue classification code 11011700 is used. The State Tax Service explicitly stated that from July 1, 2026, payment of the military levy under the relevant codes must be made exclusively to the new accounts.

2. Income limits for sole proprietors on the single tax in 2026

Limits for the simplified tax system depend on the minimum wage as of January 1 of the year. In 2026, it is UAH 8,647. Therefore, the income limits are as follows:

If a sole proprietor exceeds the limit, this may lead to taxation of the excess amount at an increased rate, a transition to another group, or loss of the right to use the simplified tax system. The rules of the simplified system are defined by Section XIV of the Tax Code of Ukraine.

3. RRO/PRRO: when a receipt is required

An RRO or PRRO is required when an entrepreneur conducts a settlement transaction: accepts cash, card payment, payment through a POS terminal, internet acquiring, a payment link, or another payment that is essentially a buyer’s payment for goods or services to the seller. The Law on RRO is in force, and its current version as of July 2026 is available on the Verkhovna Rada portal.

The fiscal receipt must comply with the form and content approved by Ministry of Finance Order No. 13. This applies to both paper and electronic settlement documents.

When RRO/PRRO is definitely required

RRO/PRRO is required if a retailer:

• accepts cash in a store, warehouse, pickup point, or during delivery;
• accepts card payments through a POS terminal;
• accepts online payment through internet acquiring;
• accepts payment through a payment link;
• receives an advance payment or partial payment from the buyer;
• sells technically complex household goods subject to warranty repair;
• sells medicines, medical devices, jewellery, or excisable goods.

If payment is made exclusively as a bank transfer from the buyer’s account to the seller’s account without using a payment card as an instrument of settlement with the seller, such a transaction may not require an RRO. But the payment model must be assessed not by the name of the service, but by who exactly accepts funds from the buyer and how those funds are received by the seller.

Cash on delivery through Nova Poshta, NovaPay, and other payment services

In case No. 520/27700/25, the Supreme Court considered a situation where the seller shipped goods through Nova Poshta, and payment from the buyer was accepted by NovaPay. In this model, the seller received funds from a financial institution, not directly from the buyer. The court concluded that such transactions cannot automatically be considered settlement transactions of the seller under the Law on RRO. The full text of the ruling of June 3, 2026, is available in the Unified State Register of Court Decisions under number 137125453.

This position does not mean that RRO/PRRO is unnecessary for all deliveries. It applies only to a model where:

• the buyer does not pay an advance directly to the sole proprietor;
• payment from the buyer is accepted by a financial institution or payment service;
• the sole proprietor receives funds cashlessly from the financial institution;
• documents confirm exactly this model: contract, express waybills, transfer registers, bank statements.

If the buyer pays the sole proprietor directly — in cash, by card, through a link, or to an account through the seller’s payment service — the sole proprietor may have an obligation to generate a receipt.

4. Cashless payment: payment terminal or another method

As of July 2026, merchants must provide buyers with the ability to make cashless payments for sold goods or provided services, including distance sales. Cabinet of Ministers Resolution No. 894 established phased deadlines for merchants, and from January 1, 2025, the requirement also applied to settlements with a population of fewer than 5 thousand people.

A separate deadline applies to group 1 sole proprietors, merchants selling through vending machines, mobile or outdoor trade, and sales of self-grown or self-fattened products. For them, the obligation arises three months after the termination or cancellation of martial law. The requirement also does not apply to merchants in territories of hostilities, temporary occupation, encirclement, or blockade during the specified period.

For a retailer, cashless payment can be provided not only through a classic POS terminal. A payment application, QR payment, payment device, or another lawful method of accepting cashless payments may be used. But if such a method is a settlement transaction, it must be properly combined with RRO/PRRO.

5. Documents for goods and risks of bank financial monitoring

A bank is not a tax audit, but a bank is obliged to conduct financial monitoring of clients’ transactions. If the bank sees an unusual transaction, a very low purchase price, a sharp change in turnover, or cannot understand the origin of goods, it may request explanations and documents.

For a retailer, it is advisable to have:

• a contract or public offer with the supplier;
• delivery notes, acts, invoices;
• customs declarations for imported goods;
• consignment notes or express waybills;
• bank statements and payment instructions;
• documents for returns, markdowns, write-offs, defects;
• documents explaining a low purchase price: discount, sale, leftovers, seasonal promotion, defect, liquidation of a batch.

If goods were purchased without documents, the risk arises in several places at once: the bank may restrict transactions, the tax authority may ask questions about the origin of goods, and during an inspection of RRO or stock balances, the sole proprietor may be unable to confirm the reality of the purchase. A separate option, Bank statements, helps organize incoming funds according to statements.

6. Inventory accounting

Sole proprietors who are required to keep inventory records must have documents confirming the origin of goods. This is especially important for sellers of technically complex household goods, medicines, medical devices, jewellery, excisable goods, and other product categories for which legislation sets higher requirements. The Procedure for inventory accounting for sole proprietors was approved by Ministry of Finance Order No. 496.

For retail trade, the safe model is as follows: goods arrived — there is a document; goods were moved — there is an internal document or record; goods were returned — there is a return document; goods were written off — there is an act or another supporting document.

7. Cosmetics: new requirements from August 3, 2026

For cosmetics retailers, an important date is August 3, 2026. Cosmetics include not only decorative products, but also soap, shampoos, toothpastes, skin, hair and nail care products, perfumes, and other products that meet the definition of cosmetic products.

The Technical Regulation on cosmetic products was approved by Cabinet of Ministers Resolution No. 65. For cosmetics placed on the market after August 3, 2026, requirements must be met regarding the responsible person, product safety, product information, composition, labelling, and notification.

The procedure for notification of cosmetic products was approved by Ministry of Health Order No. 2147. A retailer who is not a manufacturer or importer should still check with the supplier for documents confirming the lawful placing of the products on the market.

8. Dietary supplements

If a store sells dietary supplements, the transitional rules of 2026 must be taken into account. The State Service of Ukraine on Food Safety and Consumer Protection explained that dietary supplements that complied with previous legislation but did not fully meet the new requirements of Law No. 4122 could be imported, manufactured, and placed on the market until March 26, 2026. Such products may remain on the market until the end of the minimum shelf life or the «use by» date, but for no longer than three years from the date Law No. 4122 entered into force.

For new dietary supplements, from September 27, 2025, a notification of intention to first place them on the market must be submitted to the State Service of Ukraine on Food Safety and Consumer Protection. This also applies when a product has already been on the market but mandatory information or packaging material has changed.

For a retailer, this means that simply receiving goods from a supplier is not enough. Labelling, shelf life, supply documents, market placement status, and, if necessary, confirmation of notification must be checked.

9. Food products: labelling and safety

Special requirements apply to information for consumers about food products. Law No. 2639-VIII establishes rules for providing information about food products, and its current version is in force as of 2026.

In practice, a retailer must check:

• the name of the food product;
• composition;
• allergens;
• quantity of the product;
• the «use by» date or minimum shelf life;
• storage conditions;
• data of the market operator;
• country or place of origin, if mandatory;
• instructions for use, if without them the consumer will not be able to use the product correctly.

If a store packs goods independently, responsibility for part of the information on the label may shift to the seller. For weighed goods, it is necessary to ensure that the buyer receives mandatory information before purchase. For retail packing, this task is covered by Packing and labelling of weighed goods, and weighing accuracy at the checkout by Integration with scales at the checkout.

10. Non-food goods: safety, technical regulations, and market surveillance

For non-food goods, the Law on State Market Surveillance and Control of Non-Food Products applies. It establishes rules for controlling products covered by technical regulations and the powers of market surveillance authorities.

A retailer must check whether a product falls under a technical regulation. This may apply to electronics, toys, personal protective equipment, electrical equipment, construction products, cosmetics, and other categories. If a product falls under a technical regulation, a conformity mark, declaration of conformity, instruction manual in Ukrainian, and other documents may be required.

If a market surveillance authority identifies dangerous or non-compliant products, restrictive measures are possible: a ban on sale, withdrawal from circulation, recall of products, bringing products into compliance, or other measures depending on the violation.

11. Excisable goods: alcohol, tobacco, liquids for electronic cigarettes, and fuel

The sale of alcohol, tobacco products, liquids for electronic cigarettes, and fuel is regulated by special Law No. 3817-IX. It covers the production, import, export, wholesale and retail trade of such goods.

A retailer needs to check:

• availability of a valid licence;
• the correct address of the place of trade in the licence;
• linking of RRO/PRRO to the place of trade;
• documents on the origin of goods;
• correct product codes;
• excise details in the receipt;
• age restrictions for buyers;
• storage rules;
• prohibitions on the sale of certain goods in certain places or at certain times, if such restrictions are established.

Selling excisable goods without a licence or in violation of licence conditions may lead to fines and loss of the right to trade in the relevant product category.

eExcise

The full launch of the electronic circulation system for alcoholic beverages, tobacco products, and liquids for electronic cigarettes using an electronic excise stamp has been postponed to November 1, 2026. From January 1 to October 11, 2026, the system operates in test mode; from October 12 to 31, 2026, user registration, creation of electronic cabinets, and configuration of data exchange are planned; and from November 1, 2026 — full operation of all components.

In July–August 2026, retailers do not yet need to work in eExcise as a fully mandatory system. But they need to prepare software, RRO/PRRO, scanners, product nomenclature, supply documents, and train staff.

12. Digital platforms and marketplaces

Draft law No. 15111-d on taxation of income through digital platforms was adopted by the Verkhovna Rada in the second reading and as a whole on June 9, 2026. As of July 2, 2026, it is not an effective law for taxpayers until it is signed, officially published, and enters into force.

According to the Verkhovna Rada, the draft law provides that income of individuals through digital platforms will be taxed by platform operators as tax agents; for such income, a 10% rate is stated, and income of individuals from the sale of goods through platforms up to EUR 2,000 per year should be exempt from taxation. The main part of the rules is expected to apply from January 1, 2027.

For current sole proprietors, something else is important: if a person works on a platform as a sole proprietor, the platform operator should not automatically replace their tax regime. The Verkhovna Rada directly stated that no restrictions are provided for sole proprietors when working through a platform: if a person registers on a platform as a sole proprietor, the operator does not withhold personal income tax as from an individual.

13. International parcels and the EUR 150 limit

As of July 2, 2026, cancellation of the tax-free EUR 150 limit for international parcels is not an effective rule for retailers. The State Customs Service reported that draft laws on taxation of international parcels and digital platforms, including No. 15112-d and No. 12360, are being discussed.

For importers, this means that the progress of the relevant draft laws must be monitored, but in July–August 2026 these rules cannot be considered effective until they are adopted, signed, published, and enter into force.

14. Online sales, public offer, and seller information

If a retailer sells through a website, Instagram, TikTok, Telegram, marketplace, or messenger, this does not cancel the seller’s obligations. The Law on Electronic Commerce is in force and regulates transactions concluded remotely through information and communication systems.

The website, sales page, or public offer must indicate:

• who the seller is: full name of the sole proprietor or name of the legal entity;
• contact details;
• tax or registration details of the seller;
• product characteristics;
• price;
• payment terms;
• delivery terms;
• return procedure;
• warranty terms;
• procedure for handling complaints;
• personal data processing policy.

The current Law on Consumer Rights Protection provides for the seller’s obligation to provide consumers with necessary, accessible, reliable, and timely information about products.

The new Law «On Consumer Rights Protection» No. 3153-IX as of July 2026 has the status of «entering into force», meaning it has not yet fully replaced the current Law No. 1023-XII. The new Rules of Trade Services, approved by Cabinet of Ministers Resolution No. 144 of February 11, 2025, enter into force simultaneously with new Law No. 3153-IX.

Synchronization with an online store helps synchronize the catalog, prices, and availability between the accounting system and the website, while deliveries through the national postal operator are handled by Integration with Ukrposhta.

15. Personal data of buyers

A retailer processes personal data if it collects a name, phone number, delivery address, email, order history, data for a bonus program, or marketing mailing. For this, it is necessary to have a lawful purpose for processing, avoid collecting excessive data, restrict employee access, and explain to the buyer what their data is used for.

In the field of electronic commerce, consent may be given through an active action by the buyer, for example a checkbox during order placement, if the system does not begin processing before consent is given. These rules follow from the Law on Personal Data Protection and the Law on Electronic Commerce.

16. Business inspections in 2026

For business inspections in the field of economic activity, Law No. 877-V remains in force as of July 2026. The card of this law states that it is in force, but in the future it is to become invalid due to new Law No. 4840-IX.

New Law No. 4840-IX «On the Basic Principles of State Supervision (Control)» has already been adopted and has the status of being in force, but most practical changes for business are connected with its implementation after the termination or cancellation of martial law.

For retailers in July–August 2026, this means that they must be ready for factual and documentary inspections under the current rules. Most often, inspections cover RRO/PRRO, documents for goods, licences, employees, excisable goods, labelling, prices, and consumer rights.

At the retail point or within access of the responsible person, there should be:

• documents on the registration of the sole proprietor or legal entity;
• documents for goods;
• licences, if required;
• registered RRO/PRRO;
• access to fiscal reports;
• seller information for the buyer;
• employee documents;
• instructions for staff in case of an inspection.

17. Personnel

If a person works as a salesperson, cashier, administrator, picker, courier, or store manager according to a schedule, follows the entrepreneur’s instructions, and uses business resources, such relations may have signs of employment relations. A civil law contract should not replace employment relations if the person in fact works as an employee.

For a retailer, the safe model is:

• the employee is registered before starting work;
• a notice of hiring has been submitted;
• there is an order or employment contract;
• the position, schedule, and remuneration are defined;
• working time records are kept;
• salary is paid officially;
• taxes and the single social contribution are paid on time.

18. Prices, discounts, and promotions

A retailer must correctly display the price of goods. If a promotion or discount is held, the buyer must understand the final price before purchase. If goods are sold online, the price, delivery terms, fees, and other payments must be clear before the order is placed.

The Law «On Prices and Pricing» defines the general rules for forming, setting, and applying prices. For most retail goods, prices are free, but for certain categories the state may establish regulation. Price levels and promotions can be conveniently managed through Wholesale price policy and Bonuses with a limited validity period.

19. Practical checklist for retailers for July–August 2026