A store in Ukraine must operate not just as a point of sale, but as a properly registered business entity: with correct business registration, legal use of premises, compliance with trade rules, cash discipline, product requirements, consumer rights, staff regulations, labeling, and in some sectors — licensing, sanitary, food, or excise rules. As of the publication date, the current Trade Service Rules under CMU Resolution No. 833 remain in force for retail trade; the new Law No. 3153-IX and CMU Resolution No. 144 of February 11, 2025, have not yet been implemented, as they will take effect no earlier than the day martial law is terminated or canceled. (Law of Ukraine)
You must start with the basics: the store must operate on behalf of a registered sole proprietor (FOP) or legal entity, and the type of activity must correspond to what is actually being sold. If a specific type of trade requires a license, the activity can only be conducted from the day the information is entered into the licensing register. The general list of licensed business activities is contained in the Law on Licensing, while a special Law No. 3817-IX applies to alcohol, tobacco products, raw tobacco, e-cigarette liquids, and fuel. (Law of Ukraine)
Premises, signage, and transparency of information for the buyer
The store must have a sign on the facade with the name of the business entity, and information about the working hours near the entrance. For non-stationary or peddling trade, information about the seller must also be visibly brought to the buyer's attention. This is needed not "as a formality", but so that the consumer and the controlling authority can clearly identify who exactly is conducting the trade and during what hours. (Law of Ukraine)
Under current trade rules, the store must have an accessible place equipped with information for consumers. This is where details about the business entity, the book/methods for submitting complaints, contacts of consumer protection authorities, and, in cases prescribed by law, information about the license are placed. At the buyer's request, the seller must provide the trade rules, consumer protection legislation, and other documents related to the sale of the respective group of goods. (Law of Ukraine)
The store's equipment must correspond to the nature of the trade. If scales, measuring cups, or other measuring instruments are used, they must be in working order and, in cases provided by law, verified. The buyer has the right to check the weight, measure, price, completeness, as well as demand documents confirming the quality, safety, and price of the goods. (Law of Ukraine)
RRO, PRRO, receipts, and cashless payments
The general rule is this: if a store conducts settlement operations in cash or cashless form during the sale of goods or services, it must use an RRO (cash register) or PRRO (software cash register) and issue a settlement document of the established form to the buyer. The receipt can be paper or electronic. The form and mandatory details of settlement documents are established by the Ministry of Finance, and the current version of Order No. 13 takes into account the changes introduced by Order No. 601 of November 22, 2024. (Law of Ukraine)
There are exceptions, but they are narrow. The Tax Code directly stipulates that RRO/PRRO are not used by single tax payers of the first group. Certain forms of activity can operate without an RRO/PRRO using settlement books and accounting books only in cases defined by law and CMU Resolution No. 1336. For the retail sale of excise goods, such exemptions do not apply. (Law of Ukraine)
For online stores and delivery, the same principle applies: if there is a settlement operation, there must be a fiscal receipt. The tax service separately clarifies that the seller must provide a fiscal receipt no later than the moment the buyer receives the goods. In distance selling, this is especially important because the absence of a receipt creates a risk not only of an RRO fine but also of disputes with the buyer regarding returns, warranties, and sale terms. (tax.gov.ua)
Sanctions for cash register violations are no longer 25% and 50%. Under the current version of the Law on RRO, for selling without using an RRO/PRRO, conducting transactions for less than the full amount, or failing to issue the corresponding settlement document, the financial sanction is 100% of the value of the goods, works, or services sold with a violation for the first offense and 150% for each subsequent one. (Law of Ukraine)
Separately, the requirements for accepting cashless payments must be considered. CMU Resolution No. 894 introduced a phased obligation for sellers to ensure the possibility of cashless payment, and from January 1, 2025, this requirement also applies to settlements with a population of less than 5,000 people. At the same time, exceptions are provided, in particular for first-group FOPs, vending machines, mobile trade, as well as special rules for territories of active hostilities, occupation, or blockades. (Law of Ukraine)
If the store accepts card payments through a POS terminal connected or integrated with an RRO/PRRO, the details of the payment transaction must correctly appear on the fiscal receipt according to the rules of Ministry of Finance Order No. 13. This is critical for reconciling payments, avoiding customer complaints, and correct tax accounting. (Law of Ukraine)
Product documents, prices, and labeling
The store must have documents confirming the legal origin of the goods: contracts, waybills, acts, accompanying documents, and for certain groups — also certificates, declarations of conformity, conclusions, labeling, or other special documents, if required by relevant legislation. For non-food products subject to technical regulations, market surveillance may request documents regarding conformity, labeling, and product traceability. (Law of Ukraine)
The price of the goods must be properly brought to the buyer's attention. If it concerns goods with state price regulation, violating the rules for forming or applying such prices entails administrative and economic sanctions, including the seizure of unjustifiably received revenue and a fine. For regular retail trade, this means a simple practical thing: the price on the shelf, in internal documents, and on the receipt must not contradict one another.
For the consumer, product information must be accessible, reliable, and timely. The seller is obliged to provide data on the main properties of the goods, price, warranty conditions, rules of use, expiration date, or service life, if provided for the respective product. For distance trade, before concluding the contract, it is necessary to provide at least information about the seller, the price including delivery, payment terms, warranties, delivery, and the procedure for terminating the contract. (Law of Ukraine)
Consumer rights, returns, and warranty
For non-food goods of appropriate quality, a 14-day rule applies: the buyer can exchange the product within fourteen days, not counting the day of purchase, if the product has not been used, its presentation, tags, and settlement document have been preserved. There are exceptions — certain goods are not subject to exchange or return, and this list is approved by the Cabinet of Ministers. (Law of Ukraine)
For technically complex household appliances, documents confirming the warranty and operating rules are mandatory. The law allows providing warranty documents and technical documentation electronically via the manufacturer's official website, but at the consumer's request, the seller must provide such documents in paper form. This is especially important for electronics, appliance, and tech stores. (Law of Ukraine)
If the store sells food products
For a food store, basic trade rules are not enough. The food market operator must either register the facility or obtain an operating permit — depending on the type of activity. The State Service of Ukraine on Food Safety and Consumer Protection explicitly states that state registration of a facility is a basic requirement for market operators, and an operating permit is required for specific types of activities, primarily involving products of animal origin. The procedure for state registration of facilities in its current version is approved by the Ministry of Agrarian Policy Order No. 431 of February 15, 2024. (Law of Ukraine)
The market operator is also obliged to implement permanent procedures based on HACCP principles, unless the law establishes a special exception for them. In practice, this means that even a small grocery store must have not only a "clean refrigerator" but also documented procedures for controlling storage, temperatures, expired products, receiving goods, cleaning, personnel, and traceability. (Law of Ukraine)
The labeling of food products must comply with the Law on Information for Consumers Regarding Food Products. The store cannot sell a product without appropriate mandatory information about the name, ingredients, allergens, weight, expiration date, storage conditions, and other mandatory details, if they are required for a specific product category. (Law of Ukraine)
Employees engaged in areas where it is stipulated by law must undergo mandatory preventive medical examinations. For food trade, this issue is not a "sanitary tradition," but a direct requirement, the violation of which creates a risk of claims from the State Service of Ukraine on Food Safety and Consumer Protection. (Law of Ukraine)
If the store sells alcohol, tobacco, e-cigarette liquids, or fuel
A special regime applies to these categories. The retail sale of alcoholic beverages, tobacco products, raw tobacco, liquids used in electronic cigarettes, and fuel is regulated by Law No. 3817-IX. Such trade requires an appropriate license, and the place of trade and information about it are entered into the relevant registers. The law directly links licensing information, in particular, with the fiscal numbers of RRO/PRRO available at the retail location. (Law of Ukraine)
The sale of such products to minors is prohibited. Similarly, special rules are established regarding storage locations, places of trade, grounds for refusal, suspension, or termination of the license. For business, this means that a mistake in documents, cash register equipment, place of trade, or age control can result not only in a fine but also in the loss of the right to trade the corresponding category of goods. (Law of Ukraine)
If the store operates online, with self-pickup, or delivery
An online store is not a separate "simplified" format, but the same trade with additional requirements. The Law on E-Commerce requires proper identification of the seller, defines the rules of the electronic contract, order confirmation, the moment of concluding the transaction, and the settlement procedure. In parallel, the requirements of the Law on Consumer Protection regarding distance contracts apply: before placing an order, the consumer must be shown full information about the seller, product, price, delivery, warranties, and the procedure for terminating the contract. (Law of Ukraine)
If a store collects customer data — for delivery, a bonus program, a personal account, SMS mailing, warranty registration, video surveillance, or a CRM — it becomes a personal data controller and must process it for a specific purpose, on a legal basis, and with adequate protection. A privacy policy, data access procedure, and internal security control are no longer an additional option here, but a part of a business's legal hygiene. (Law of Ukraine)
Store personnel
Store employees must be properly officially employed. Before starting work, the employer must submit a notification to the tax authority about the hiring of the employee in the manner established by CMU Resolution No. 413. The general rules for labor relations, working hours, remuneration, material liability, and dismissal are determined by the Labor Code. (Law of Ukraine)
For stores that handle food products, certain categories of employees must undergo mandatory medical examinations. For stores with excise goods or age-restricted goods, internal rules for verifying the buyer's age, staff briefing, and control over compliance with prohibitions are also required. (Law of Ukraine)
Taxes, accounting, and business operating regime
The tax regime must correspond to the real business model: who the seller is, where funds are accepted, whether there are hired employees, whether excise goods are sold, whether an online store is used, whether there is VAT. The first group of the single tax is a narrow regime for FOPs without hired employees who trade only from retail spots in markets or provide consumer services. If the store does not fit into these conditions, you cannot rely on the "first group without RRO". (Law of Ukraine)
The acceptance of payments requires special attention. Business receipts must pass to the official account of the FOP or legal entity and be reflected in tax and accounting records in accordance with the chosen taxation system. For businesses trading in fuel, currency valuables, or excise goods, the Tax Code and special laws establish additional payments, registers, and restrictions. (Law of Ukraine)
Inspections and where risks most often arise
Business inspections are not conducted "in general," but according to the rules of specific laws. The general rules of state supervision are established by Law No. 877-V. The law on market surveillance applies to non-food products, the law on state control over food legislation applies to food products, and specific mechanisms exist for consumer protection and pricing. This means that the store is at risk not only for the lack of a receipt, but also for false information for the consumer, improper labeling, violation of special storage rules, operating without a license, illegal sale of excise products, or improper formalization of personnel. (Law of Ukraine)
Practically, for a store, this boils down to one rule: at the point of sale, the documents, actual assortment, payment method, cash register equipment, information for the buyer, and special permits must all match. If there is one product on the display, another in the documents, a third on the receipt, and the license or registration is issued for a different place of trade — this is no longer a "minor mistake," but a ready-made subject for claims by the controlling authority. (Law of Ukraine)
Checklist for the entrepreneur: what must be in the store
Official sources
Law of Ukraine "On the Application of Payment Transaction Recorders in Trade, Public Catering and Services" dated 06.07.1995 No. 265/95-VR — Articles 3, 8, 9, 10, 17. (Law of Ukraine)
Tax Code of Ukraine dated 02.12.2010 No. 2755-VI — Chapter 1 of Section XIV, in particular paragraph 296.10 regarding the non-application of RRO by single tax payers of the first group. (Law of Ukraine)
Ministry of Finance Order dated 21.01.2016 No. 13 "On Approval of the Regulation on the Form and Content of Settlement Documents / Electronic Settlement Documents..." — the form and details of receipts, in the current version considering Ministry of Finance Order No. 601 dated 22.11.2024. (Law of Ukraine)
CMU Resolution dated 23.08.2000 No. 1336 — cases when it is allowed to conduct settlement operations without RRO/PRRO using settlement books and KORO (book of registered settlement operations). (Law of Ukraine)
CMU Resolution dated 29.09.2010 No. 894 — the obligation to ensure the possibility of cashless settlements, terms, and exceptions. (Law of Ukraine)
Law of Ukraine "On Consumer Protection" dated 12.05.1991 No. 1023-XII — Articles 7, 8, 9, 13, 23. This specific law is currently in force; Law No. 3153-IX has not yet been implemented. (Law of Ukraine)
CMU Resolution dated 15.06.2006 No. 833 "On Approval of the Procedure for Conducting Trade Activities and Rules for Trade Service in the Consumer Goods Market" — current retail trade rules, signage, working hours, information for the buyer, equipment, product documents. (Law of Ukraine)
CMU Resolution dated 11.02.2025 No. 144 — new trade rules that come into force simultaneously with Law No. 3153-IX, meaning no earlier than the day martial law is terminated or canceled. (Law of Ukraine)
Law of Ukraine "On Licensing of Types of Business Activities" dated 02.03.2015 No. 222-VIII — Article 7. (Law of Ukraine)
Law of Ukraine "On State Regulation of Production and Circulation of Ethyl Alcohol, Spirit Distillates, Bioethanol, Alcoholic Beverages, Tobacco Products, Raw Tobacco, Liquids Used in Electronic Cigarettes, and Fuel" dated 18.06.2024 No. 3817-IX — licenses, places of trade, registers, storage, age restrictions, termination of licenses. (Law of Ukraine)
Law of Ukraine "On Basic Principles and Requirements for Food Safety and Quality" dated 23.12.1997 No. 771/97-VR — state registration of facilities, operating permit, HACCP. (Law of Ukraine)
Ministry of Agrarian Policy Order dated 15.02.2024 No. 431 — the procedure for state registration of market operators' facilities and maintaining the state register. (dpss.gov.ua)
Law of Ukraine "On Information for Consumers Regarding Food Products" dated 06.12.2018 No. 2639-VIII — requirements for labeling and mandatory information about food products. (Law of Ukraine)
Law of Ukraine "On State Control over Compliance with Legislation on Food Products, Feed..." dated 18.05.2017 No. 2042-VIII — rules for state control in the field of food products. (Law of Ukraine)
Law of Ukraine "On E-Commerce" dated 03.09.2015 No. 675-VIII — legal status of the seller, electronic contracts, order confirmation, and settlements. (Law of Ukraine)
Law of Ukraine "On Personal Data Protection" dated 01.06.2010 No. 2297-VI — purpose of processing, legal grounds, personal data protection. (Law of Ukraine)
Labor Code of Ukraine and CMU Resolution dated 17.06.2015 No. 413 — formalization of labor relations and notification to the tax authority about hiring an employee. (Law of Ukraine)
CMU Resolution dated 23.05.2001 No. 559 — mandatory preventive medical examinations of workers in certain professions, productions, and organizations. (Law of Ukraine)
Law of Ukraine "On Basic Principles of State Supervision (Control) in the Sphere of Economic Activity" dated 05.04.2007 No. 877-V — general rules for business inspections. (Law of Ukraine)
Law of Ukraine "On State Market Surveillance and Control of Non-Food Products" dated 02.12.2010 No. 2735-VI — control over documents, labeling, traceability, and safety of non-food products. (Law of Ukraine)
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