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Return of promotional goods

25.01.2026 13:36

Returning Goods Purchased at Promotional or "Threshold" Prices: What the Law Allows in 2026

1. A Typical Situation That Creates Losses

A store implements threshold pricing or "wholesale" logic:

up to 10 units — 10 UAH/unit
over 10 units — 8 UAH/unit

Some customers act as follows: they buy more to get the lower price, and a few days later return a portion, explaining "it wasn't needed." Consequently, the buyer keeps a small quantity but at the "sweet" promotional price.

It is important to understand: the mere fact that a product was purchased at a discount/on promotion/at a threshold price does not cancel standard consumer rights. This means that "prohibitory signs" won't reliably solve the problem—instead, one must act within the legal framework and correctly structure the discount mechanics.

2. Regulations in Force in 2026

Key Acts:

1
Law of Ukraine "On Protection of Consumer Rights" No. 1023-XII (basic rules for exchange/return, rights regarding defects). (Zakon Rada)
2
CMU Resolution No. 172 of 19.03.1994 — the list of goods of proper quality that are not subject to exchange/return (including many hygiene categories, underwear, perfumery, etc.). (Zakon Rada)
3
Law of Ukraine "On Advertising" — requirements for advertising discounts/sales, prohibition of misleading practices. (Zakon Rada)
4
For the fiscal part (RRO/PRRO): Ministry of Finance Decree No. 547 and State Tax Service clarifications regarding the processing of returns/receipts and the act for amounts exceeding 100 UAH. (Zakon Rada)
Additionally: in 2024, CMU Resolution No. 1243 regarding a "new list" of non-returnable goods was adopted. However, in practice, businesses in 2026 must rely on current norms and the list effectively in force now; any change in rules requires a separate update of the store's internal policies. (Zakon Rada)

3. The Main Principle: "Promotional" = "Regular" (regarding rights)

Goods sold at a discount, on promotion, or at a "threshold" price do not become "special" in terms of the right to exchange/return. If a product falls under the rules of Art. 9 of Law No. 1023-XII, signs like "Promotional items cannot be returned" do not create a legal basis for refusal.

4. Return/Exchange of Goods of Proper Quality: What the Law Actually Requires

This situation covers "product is quality, but didn't fit / I changed my mind."

4.1. When the "14-Day Rule" Applies

The rule of Art. 9 (14 days) applies to non-food goods of proper quality provided that:

no more than 14 days have passed, excluding the day of purchase;
the product has not been used;
its marketable appearance, consumer properties, seals/labels (where applicable) are preserved;
a settlement document (receipt, etc.) is present.
4.2. Important Legal Detail: "Exchange" as the Baseline Scenario

Art. 9 initially speaks of the right to exchange. A refund is usually considered an option (depending on specific conditions and the availability of a similar product). In retail practice, money is often returned immediately, but internal instructions should be built around this legal "framework."

4.3. Price Recalculation

If a customer returns a quality item (Art. 9), calculations are made based on the value at the time of purchase—that is, exactly according to the receipt data, not "at the new price."

5. If the Product is Defective (Improper Quality): Different Rules

This is a different situation: "there is a flaw/defect." Here, Art. 8 of Law No. 1023-XII applies, which offers a broader range of rights (repair, replacement, proportional price reduction, contract termination, etc.).

It is in this block of legislation that price changes can affect the claim amount, so confusing Art. 8 and Art. 9 is a direct path to errors in return policies.

6. What Cannot Be Returned (If the Product is of Proper Quality)

CMU Resolution No. 172 contains a list of goods of proper quality that are not subject to exchange/return. This includes, among others, software, many hygiene and cosmetic items, underwear, hosiery, perfumery, certain children's toys (soft/inflatable), toothbrushes, etc. The list should be checked exactly against the document, as the wording contains nuances.

7. "Threshold Pricing / 3+1 / Bundle": Can a Discount Be Canceled Upon Partial Return?

This is the most difficult block, as it sits on the border between marketing, law, and POS technicalities.

7.1. What Definitely Won't Work
"Promotional items are non-returnable" — not a universal rule and may be illegal if the product falls under Art. 9.
7.2. What Actually Works (Principle)

The law does not prohibit a seller from setting promotion conditions, but these conditions must not:

be misleading (including regarding "old/new" prices, terms, or the scope of the offer);
effectively cancel consumer rights explicitly provided by law.
7.3. Where "Technical" Problems Arise

If you want to "recalculate" the remaining items at the full price upon a partial return, the key question is how the discount is reflected in the fiscal receipt.

There are two typical variants:

Option A (Cleanest): The discount/promotion is shown as a separate line or as a receipt discount
In this case, for a partial return, you can:

return item positions at the prices listed in the receipt;
simultaneously reverse/recalculate the discount proportionally (if your POS system/PRRO supports this). This reduces the "loophole" because the discount doesn't permanently "stick" to a single unit of goods.

Option B (Risky for Thresholds): Every unit in the receipt is already rung up at 8 UAH
In this case, from a legal and practical standpoint, it is difficult to "agree" on a retroactive recalculation: the consumer holds a receipt showing a price of 8 UAH/unit. Under Art. 9, calculations are based on the purchase price.

In such a scenario, there are only practical options:

either accept the partial return at the receipt price (fewest conflicts, but allows for abuse);
or process it as a full return of the entire receipt and a new sale of what the customer keeps (at the full price). However, this only works if the customer agrees—coercion here is risky.
7.4. How to Reduce Abuse Without "Client Wars"

The most practical models for retail:

1. Do not "embed" the threshold discount into the unit price, but apply it as a discount/bonus visible separately on the receipt.

Model Essence: Do not change the retail price of the product in the item card; instead, apply a discount (automatic or manual) so the customer sees in the receipt: "Price: 1000 UAH, Discount: 200 UAH, Total Due: 800 UAH."
Implementation in Torgsoft: You don't need to change the item's price via revaluation. Use the Promotions or Discount Policies mechanism.
Promotion Setup: Go to Marketing — Promotions. Create a new promotion (e.g., "3+1" or "Second Receipt Discount"). In the promotion settings, specify the discount % or a fixed discount amount.
Receipt View: When selling an item covered by the promotion, the full price, discount percentage/amount, and final cost will be displayed in the realization window and on the fiscal/sales receipt.
Why it works for returns: If a customer returns the item, the program sees it was sold with a discount. The system will automatically pull the price actually paid (with the discount) into the return document, rather than the full price from the tag. This prevents profiting by returning for full value.
2. Set/Bundle as a separate position (bundle): Then returning a part becomes a question of completeness. The main things are transparent conditions and no manipulation in advertising.

Model Essence: Selling a set (e.g., "Shampoo + Conditioner") as a single indivisible unit. Returning only one component becomes impossible without returning the entire set.
Implementation in Torgsoft ("Bundling" Mode):
Creating a Bundle: Use the Document — Bundling menu. Create a new product card (e.g., "Promotional Set"), then add actual stock items as components.
Prohibit Unbundling: In the bundle settings, there is an "Allow Unbundling" option. If you want to strictly prohibit partial returns, do not enable the "Show unbundling form during sale" option. It will then appear as a single line on the receipt: "Promotional Set."
Return Process: If a customer brings back only one part, you won't be able to scan it for a return because the "Set" was sold according to the receipt. To accept the return, the customer must return the entire bundle.
3. Bonuses/Cashback instead of "Wholesale Price": Upon return, the bonus is canceled. This is the least conflict-prone structure.

Model Essence: The customer pays the full price but receives bonuses for a future purchase. Upon returning the item, the accrued bonuses are automatically deducted.
Implementation in Torgsoft (Bonus System): This is the most reliable method, as Torgsoft has built-in protection against bonus abuse.
Setup: Activate the Bonus System in the Marketing — Discount Policy menu. Set the bonus accrual percentage.
Deduction of Accrued Bonuses: If a customer bought an item and received bonuses, then decides to return it, Torgsoft automatically deducts those bonuses from their card.
Refund of Spent Bonuses: If a customer paid with bonuses and returns the item, the bonuses are refunded to their card, and only the actual cash amount paid is returned in money.

8. Cash Desk, RRO/PRRO, and the "Accounting" Side: Processing Returns Correctly

Regardless of whether it's a promotion or not, returns must be fiscally correct.

8.1. Basic Requirements
The form of refund should match the form of payment in the original receipt (cash/card/etc.)—this is explicitly reflected in the State Tax Service algorithms for PRRO.
The return workflow is determined by procedures approved by Ministry of Finance Decree No. 547.
If the amount of money issued upon return exceeds 100 UAH, the responsible person must draw up an act on the disbursement of funds (a requirement of Procedure No. 547, which the tax office repeatedly emphasizes).
8.2. Universal Workflow for the Cashier
1
Verify the timeframe, product condition, and presence of the receipt/document.
2
Check if the item is in list No. 172 (if it is of proper quality).
3
Process the "return" in the RRO/PRRO with a link to the original receipt (where supported), specifying position and quantity.
4
Return funds in the appropriate payment form; for amounts >100 UAH—issue an act.

9. How to Correctly Phrase "Return Rules" Instead of Illegal Signs

Instead of "Promotional items are non-returnable," it is better to use a neutral and legal formula:

"Exchange/return of goods of proper quality is carried out in accordance with Art. 9 of the Law of Ukraine 'On Protection of Consumer Rights'."
"The list of goods of proper quality not subject to exchange/return is defined by CMU Resolution No. 172."
"Promotion/discount conditions are communicated to the buyer prior to purchase and cannot be misleading."

Програма обліку товару | Торгсофт



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Александр
07-03-2019 в 12:19:14
При низкой юридической грамотности большинства населения в манипуляциях с возрастом товара большой опасности нет. Зато на проведении акций можно заработать гораздо больше. Эта прибыль покроет издержки на возможные проблемы с грамотным покупателем.

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