How to Start a Children’s Goods Rental Business: Purchasing, Contracts, Customers, and Recordkeeping

To start a children’s goods rental business, begin with a small selection of everyday household items whose demand you have checked in your city. Before your first rental, register the business, prepare your rates and contract, and set up cleaning, inspection, and recordkeeping for every item. Rent out items that are complete and in working order, inspect them with the customer, and provide instructions. Include installation, maintenance, repairs, and downtime between bookings in your costs.

You can start with a rental model without a security deposit: the customer pays to use the item, while you record the rental period, contents, and condition in the contract and a signed attachment. The customer has the right to return the item early, with the fee reduced accordingly. You may charge the customer for repair costs if you prove the customer was at fault. Assess profitability using the actual paid rental days and all costs, including cleaning, taxes, and replacement of worn items.

Choose a rental model and check demand

For a shop owner, it is convenient to start by handing over and accepting returns at the retail location. Add delivery within an area where you can meet the agreed time and inspect the item with the customer. Decide in advance who takes orders, who prepares items, and who is responsible for keeping them in working order. In a small business, the owner can perform these roles.

Your first offer should address a specific need: a stroller for a few days while visiting family, a folding cot for a trip, or a high chair for a family visit. These are possible scenarios to test, not a ranking of the most sought-after products.

Before purchasing, have brief conversations with potential customers. Ask what item they need, for which dates, how they want to receive it, and what total order cost they would consider acceptable. Also review the public offers of local rental businesses: their inventory, rates, delivery terms, and return terms. Researching your own customers and competitors’ audiences can help you identify your target market, as Shopify explains.

Record not only the item requested but also why the customer declined to book. If people ask about strollers but do not accept the price including delivery, buying more strollers will not solve the problem by itself. Check whether pickup, a different delivery area, or a different rental period would work.

Which children’s goods to start with

For your first batch, choose a few models with available spare parts, clear instructions, and surfaces that can be cleaned according to the manufacturer’s rules. For example, test demand for strollers, folding cots, and high chairs. For each model, consider age and weight limits, assembly instructions, and requirements for supervising the child.

Leave medical equipment out of your initial inventory. Car seats also require a separate process for checking their history and condition, so it is advisable not to include them at launch. A visual inspection does not justify promising that a seat with an unknown history is safe.

What to obtain from the supplier

• A purchase document stating the model and quantity.
• Instructions in Ukrainian, care rules, and the manufacturer’s warnings.
• Information about the warranty, repairs, and availability of replacement parts.
• Conformity documents, if required for the specific product category.
• The complete set of parts, straps, fasteners, and other items listed in the instructions.

Keep the factory labels and warnings. Apply your own inventory number where it will not cover them. Do not buy an item if you cannot identify its model, assemble a complete set, or obtain its usage instructions. This purchasing rule helps you avoid items you cannot properly prepare for rental.

Create a record for each item: inventory number, model, serial number if available, manufacturing date, purchase date and price, contents, supplier documents, manufacturer restrictions, and repair history. Record the service life or expiry period set by the manufacturer and what to do when it ends. Check these periods before renting out an item and inform the customer of any relevant restrictions. Two identical models must have different inventory numbers.

Calculate your budget and the minimum number of bookings

Separate your costs into startup costs, monthly costs, and costs per order. Startup costs include the goods, preparation equipment, shelving, packaging, and recordkeeping setup. Monthly costs include premises, labor, advertising, and mandatory payments. For each order, calculate cleaning, consumables, payment fees, and delivery if you pay for it yourself.

Set aside a separate amount to replace worn items and cover possible losses under a no-deposit model. Even if rentals operate in your shop, they take up space and staff time. Decide what share of these costs the rental business must cover.

Illustrative startup budget

All amounts in this example are illustrative. They show the structure of a budget and are not supplier prices or a calculation for a specific shop.

How many rentals are needed to cover operating costs

Suppose the average order lasts seven days at a rate of UAH 150 per day. Revenue from the order is 7 × 150 = UAH 1,050. Illustrative variable costs are UAH 250. After those costs, UAH 800 remains to cover monthly expenses.

If monthly expenses are UAH 18,000, you need 18,000 ÷ 800 = 22.5, or at least 23 such orders. With 20 orders, the result is 20 × 800 − 18,000 = −UAH 2,000. With 30 orders, it is 30 × 800 − 18,000 = UAH 6,000. This approach accounts for fixed costs, variable costs, and sales volume, as Shopify’s article on the break-even point explains.

Also check whether you can physically fulfill the plan. If each of the 12 items is available for rental for 28 of 30 days, you have 336 available item-days in total. Twenty-three seven-day orders require 161 days, or about 47.9% of that capacity. But an available high chair cannot replace a booked stroller, so you also need to calculate utilization by model.

This calculation covers operating costs. To assess the return of your startup investment, you need actual results over several periods, replacement costs, and a complete tax calculation.

Register the business and prepare the pickup location

Register as an individual entrepreneur (FOP) or a legal entity before accepting paid orders. The relevant activity code for renting household goods is KVED 77.29 (Ukraine’s Classification of Types of Economic Activity). Check its description against your inventory and add other activity codes if you will also sell goods or provide separate services. If you are a group 2 FOP, make sure rentals and any other actual business activities are also entered in the register of single tax payers before you earn income from them.

No license is required for the rental business described here—ordinary children’s strollers, folding cots, and high chairs—because this activity is not included in the list in Article 7 of Law No. 222-VIII. If you add other services, check separately whether they require a license.

For a small rental business serving individuals, you can consider the group 2 single tax regime for an FOP. A group 2 FOP may provide services to individuals and single tax payers. No more than ten people may be employed by the FOP at the same time. When calculating this number, do not count employees on maternity leave, employees on leave to care for a child until the child reaches the age set by law, or employees called up for military service during mobilization for a special period. Annual income must not exceed 834 minimum wages set as of January 1 of the relevant year. If you plan to provide services to businesses or FOPs on the general tax system, choose another suitable tax regime. A newly created FOP that applies for group 2 status by the end of its state registration month becomes a group 2 payer on the first day of the following month. Until that date, its income is taxed under the general system; agree on the date of your first paid order with an accountant. The group requirements are set out in paragraph 291.4 of the Tax Code.

The owner or accountant must notify the State Tax Service (DPS) of the premises or other facility through which the rental business operates, using Form No. 20-OPP. The deadline is ten business days after the facility is registered, created, or opened. This also applies to rented premises; the DPS explains the procedure.

In the premises, keep returned items separate from items that have been cleaned and are ready to rent. Set aside an area for assembly and inspection, dry storage, and packaging. Household service rules require compliance with sanitary requirements, occupational safety, and fire safety, as well as technological documentation and employees with the necessary qualifications.

Display the provider’s name on the facade and business hours by the entrance. A consumer information corner, accessible to customers, must include your business details and phone number, information about employees, a list of services, a catalog or product samples, approved rates, a list of categories entitled to statutory benefits, and official websites of consumer protection authorities. If you plan a temporary closure for repairs or sanitary work, notify customers at least three days in advance and state the closing date and duration. Provide customer information and service in Ukrainian. At the customer’s request, individual service may also be provided in another language acceptable to both parties. When handing over an item at the customer’s home or another agreed location, the employee must also provide the customer with the information required for the consumer information corner.

If you hire an employee, formalize the employment relationship and issue an order, then notify the DPS before the employee starts work. Before work begins, provide the employee with the information required under Article 29 of the Labor Code of Ukraine (KZpP): work location and start date, duties, workplace, working conditions and schedule, pay, leave, and how the employment contract can be terminated. Inform them of any unaddressed dangerous or harmful factors and applicable benefits, and obtain their signed acknowledgment. Provide instruction on occupational safety, workplace sanitation, hygiene, and fire safety. Train the employee to assemble each model, check fasteners, prepare rental documents, and record reports of faults. The State Labor Service explains the hiring procedure.

Prepare a rental contract without a monetary security deposit

A rental contract is a public contract and a contract of adhesion: you offer standard terms and the customer agrees to them. The terms must preserve the customer’s statutory rights. For the model described here, state expressly that you do not accept a monetary security deposit and that the payment is for use of the item.

Prepare a standard contract and an attachment for handover and return. Before the first booking, have a lawyer review them for your inventory, payment methods, and delivery arrangements. Let the customer read all terms before signing. If the contract is made in the customer’s home or another location outside commercial or office premises, give the customer a document stating the date of the contract, the provider’s name and address, a description of the item, its price, the service period, other material terms, and the parties’ rights and obligations. Under Article 12 of Law No. 1023-XII, the customer may notify you that they are terminating such a contract within 14 days of receiving the document or, if they received the item later, within 14 days of receiving it. The provider must refund the money without delay and no later than 30 days after notification; the customer may keep the item until the money is refunded.

The provider pays the cost of returning it. The customer tells the provider where the item can be collected, and the provider arranges its return and reimburses the customer’s related costs. The customer must keep the item unchanged; damage not caused by the customer or a reduction in value caused by opening the packaging, inspecting, or checking the item does not remove the right to terminate. The customer’s duty to keep the item ends 60 days after receiving it. If the provider has not taken steps to collect it by then, ownership passes to the customer without payment for the item. If the customer was not given a document confirming the contract, the transaction does not create obligations for the customer. After the customer notifies the provider that the contract is invalid, the provider must refund the money and reimburse the cost of returning the item within 30 days. If the provider is late refunding the money, the penalty is 1% of the product’s value for each day of delay.

• Identify the parties to the contract and provide contact details for inquiries.
• Describe the specific item: model, inventory number, and contents.
• Record the date and time of handover and the agreed return.
• State the rate, how the rental period is calculated, payment terms, and delivery cost.
• Describe early return, extension of the rental period, and refunds of overpayments.
• Set out usage rules, prohibit subleasing, and explain how to report a fault.
• Describe the return inspection and how claims for damages will be handled.
• State the service quality warranty, how complaints are accepted, and how disputes are resolved.

In the attachment, record existing scuffs and other condition details, list every part, and add photos of the specific item. The employee and customer confirm the item’s condition and contents with their signatures. Photos help compare condition but do not, by themselves, prove the cause of damage.

How to recalculate the fee for an early return

Under Article 790 of the Civil Code, the customer may end the rental and return the item at any time. Any advance payment must be reduced according to the actual period of possession and use.

Illustrative example: the customer paid for ten days at UAH 150 per day—UAH 1,500—but returned the item after six full days. At that agreed rate, the fee is 6 × 150 = UAH 900, and the refund is UAH 600. The employee records the actual date and time of return in the documents. Do not include a contract term stating that the entire advance payment is nonrefundable if the item is returned early.

What to do if an item is damaged or lost

As a general rule, the lessor pays for routine and major repairs. To claim money from the customer, you must prove that the damage occurred through the customer’s fault. Compare the condition before handover and after return, prepare a report, obtain a technician’s assessment, and keep documents showing the repair cost. An expert examination may be needed to establish the cause of a fault.

Account for normal wear and tear as a rental expense. If an item is lost or cannot be restored, the Rules provide for compensation of its value, adjusted for wear and tear and based on prices at the time of settlement, unless the contract provides otherwise. The contract terms must not be unfair to the consumer. Record the claim and supporting evidence, and propose a settlement; resolve any dispute through the lawful process.

Organize preparation, handover, and returns

Inspect the item with the customer—this is expressly required by paragraph 29 of the Household Service Rules. An inspection in the storeroom is necessary for preparation, but at handover the employee must also demonstrate that the mechanisms work and confirm that all parts are present.

1. Before booking, the employee checks the availability of the specific item and leaves time to prepare it after the previous return.
2. Before handover, the responsible employee inspects the frame, fasteners, straps, brakes, and other parts according to the manufacturer’s instructions.
3. The employee cleans the item according to the manufacturer’s instructions, dries it, and checks it again after assembly.
4. At handover, the employee demonstrates that the item works, explains its restrictions, and provides the instructions. Both parties sign the description of its condition and contents.
5. On return, the employee records the date and time, checks the inventory number, contents, and condition, and records any comments from the customer.
6. Before the next rental, the responsible employee completes cleaning, inspection, and any necessary repairs, then confirms the item is ready.

Soft goods and clothing may be rented out only after disinfection, dry cleaning, or washing. At handover, this must be confirmed by the relevant documents. Keep treatment records linked to the specific item; also retain documents from the laundry or dry cleaner if you use one.

Do not promise universal sterilization. Set the washing temperature, cleaning product, drying method, and whether covers can be removed according to the instructions for the specific model. If you rent out bed linen, it must be clean and free of defects; for extended use, it must be replaced every ten days at no extra charge.

Remove an item with a crack, faulty lock, missing strap, or other problem from the available inventory until the issue is fixed. Record the reason, person responsible, and repair result in a log. If it cannot be restored to the required condition, stop renting it out.

What to do if an item breaks while with the customer

Ask the customer to stop using the faulty item and record the date they reported the issue. The lessor must fix defects on site within three business days after receiving the report. If a repair is needed, the period may extend to ten days. With the customer’s consent, you may provide a similar working item at no additional replacement cost.

If timely repair or an equivalent replacement is not possible, the Rules provide for offering a different model, amending the contract, applying the corresponding rate, and having the lessor pay for transportation. No fee is charged during the repair, except when the customer has received an equivalent replacement.

The lessor must provide free installation, maintenance, and repair during the rental period. You may agree on a separate charge for ordinary delivery, but do not hide a fee for required free installation in the delivery price. If you later add household appliances, account for the special requirements in paragraph 29 regarding seals. Battery-operated equipment must be issued with new batteries; for rentals longer than two weeks, the customer pays to replace batteries that fail.

Set up payments, receipts, and a tax calendar

For the group 2 FOP model described here, accept cash and card payments for rentals through a registered cash register (RRO) or software cash register (PRRO) for the full amount of each payment transaction, and issue a fiscal receipt. This also applies to advance payments. When refunding money, record the corresponding payment transaction. On any day when payment transactions took place, create a fiscal daily report receipt.

You may avoid using an RRO/PRRO for a transfer from one current account to another through a bank using International Bank Account Number (IBAN) details; the DPS explains this method. The law also provides an exception for services paid exclusively through remote banking systems and/or money transfer services. Before launch, agree on the specific payment route with an accountant: the fact that money arrives in an account does not, by itself, describe the customer’s payment method.

When an RRO/PRRO is lawfully not used, still give the customer a paper or electronic settlement document confirming the service, such as a receipt or sales slip. For partial payments, issue one after each completed and paid service transaction. Keep the contract, handover and return documents, settlement documents, and bank statements. For a group 2 rental business at a fixed location, provide a way to pay without cash. Resolution No. 894 provides territorial exceptions for specified communities in areas of hostilities, occupation, encirclement, or blockade, and for a further three months after the relevant circumstances end.

The owner or accountant must keep tax income records and a payment calendar separately from the item return schedule. Under paragraph 296.1 of the Tax Code, a group 2 FOP records income received each month in any paper or electronic format. Reconcile rental period records and management profit calculations with those tax records. Include the following deadlines and payments in your calendar:

• For group 2, account for the single tax at the local rate, capped at 20% of the minimum wage as of January 1 of the year, and the military levy of 10% of that wage per month. Pay the advance amounts no later than the 20th of the current month.
• If you are required to pay the unified social contribution (USC, or ЄСВ) for yourself, budget at least the minimum insurance contribution each month—22% of the minimum wage set for the relevant month. Pay the contribution accrued for the quarter before the 20th of the month following the quarter.
• As a general rule, file the group 2 tax return within 60 calendar days after the end of the year. Separate quarterly filing rules apply if you exceed the income limit, switch groups, or leave the simplified tax system.
• Before calculating payments, the owner or accountant checks personal and territorial exemptions. A group 2 FOP without employees is exempt from the single tax and military levy for one calendar month of annual leave and for a period of illness lasting at least 30 calendar days, confirmed by an extract from the Electronic Register of Sick Leave; submit the required application and documents. Separately check eligibility for exemption from these payments based on the tax address in designated areas of hostilities or temporary occupation: the address as of the date those circumstances began, the dates in the official list, and any subsequent change of address all matter. Check exemptions from USC separately under the rules of Law No. 2464-VI.

The DPS explains the amounts and payment deadlines for mandatory FOP payments, while its guidance on tax returns for group 1 and group 2 covers filing deadlines and special cases. If your rental business operates together with a shop under one FOP, monitor the total income from all business lines.

Attract customers with a clear offer

In your catalog, show photos of the specific models, their contents, manufacturer restrictions, rate, an example of the total price for a given period, delivery cost, and return procedure. Before the customer places an order, also provide the item’s manufacturing date, storage conditions, warranty commitments, safe-use instructions, its service life or expiry period, any actions required when that period ends, and possible consequences of failing to take those actions. State the manufacturer’s and provider’s names and addresses, the pickup address, and contacts for complaints, repairs, and fault reports. Do not publish claims about safety, treatment, or availability that you cannot substantiate.

For local search, complete your Google Business Profile with the address, phone number, hours, category, and service description. Keep these details up to date. According to Google, complete and accurate information makes a business more likely to appear in local search results.

Start advertising with one clear offer and a limited budget. Record the source of each inquiry, the item requested, dates, agreed amount, and outcome. In Google Ads, you can track website actions and calls from ads separately, as described in the Google Ads Help Center. In your own records, distinguish inquiries from paid orders.

Illustrative example: advertising cost UAH 3,000 and generated 12 paid orders. The acquisition cost per order is UAH 250. If each order leaves UAH 800 after variable costs, these orders leave 12 × 800 − 3,000 = UAH 6,600 after advertising costs to cover the remaining expenses. This calculation does not prove that all 12 orders came from the advertising.

What to publish for online orders

On your website or order page, provide direct, simple, and stable access to the provider’s details. For remote household services, also provide the information required for the consumer information corner: full names of the employees who serve customers, a list of services, a catalog or product samples, approved rates, a list of categories entitled to statutory benefits, and official websites of state and local self-government bodies responsible for consumer protection. For a legal entity, state its full name, address, and identification code; for an FOP, state the full name, registered address, actual residential address, and taxpayer registration number (RNOKPP). An FOP that lawfully declined an RNOKPP and has the corresponding passport notation must provide the passport series and number. Add an email address and/or online store address. Before the contract is made, show the item’s characteristics, price including taxes, delivery cost, payment and performance terms, warranty, complaint and termination procedures, and the period during which the offer is open.

Send the customer written or electronic confirmation of this information; confirmed terms may not be changed unilaterally. If the contract is concluded electronically, specify how the offer can be accepted in accordance with Article 11 of Law No. 675-VIII and retain evidence of acceptance. State in the offer or contract how the customer can obtain it in a form that prevents changes to its content, and provide that option. If the contract is concluded through your information system, identify the customer and allow them to correct entered data before accepting the offer. For an electronic message or application form, use a signature under Article 12; if acceptance consists of a particular customer action, clearly explain its meaning beside the offer. Promptly confirm receipt of the online order and provide the customer with confirmation of the transaction, including the terms for cancelling the service, the provider’s details, the complaint procedure, and warranty commitments.

For a distance contract, Law No. 1023-XII provides a right to terminate within 14 days of confirmation of the information or receipt of the goods. If the information confirmation does not meet the requirements of part 3 of Article 13, the termination period is 90 days from receipt of that information or, for the sale of tangible goods, from receipt of the goods or first delivery. If the provider corrects the confirmation during that period, the customer has 14 days from receiving the corrected confirmation. Do not automatically apply the exception for early provision of a service by electronic communications to the physical handover of a stroller. The right to return a rental item early under the Civil Code also remains in effect.

When a distance contract is terminated under Article 13, apply parts 5–9 of Article 12. The customer tells the provider where the item can be collected, and the provider pays for its return and reimburses the customer’s related costs. The customer’s duty to keep the item ends 60 days after receiving it; if the provider has not taken steps to collect it by then, ownership passes to the customer without payment for the item.

To exercise this right, the customer must keep the item unchanged. Damage not caused by the customer, and a reduction in value caused by opening packaging, inspection, or checking, do not remove the right to terminate the contract. If the customer was not given a document or confirmation of the information, after the customer notifies the provider that the contract is invalid, the provider must refund the money received and reimburse the cost of returning the item within 30 days. If the provider misses the statutory refund deadline, the penalty is 1% of the product’s value for each day of delay. These rules apply to termination of a distance contract under Law No. 1023-XII; for an ordinary early return of a rental item, recalculate the fee under Article 790 of the Civil Code.

Collect only the data needed for the contract, communication, and delivery. When collecting it, tell the customer who controls the personal data, which data you collect, the purpose of collection, who receives the data, and the customer’s statutory rights. Performance of the contract is a separate legal basis for processing data. Restrict access to contracts to responsible employees, set retention periods in line with legal obligations, and delete data when the legal grounds for retaining it have ended. Obtain separate consent for marketing messages and provide a way to opt out.

Record rental periods and documents in Torgsoft

The paid add-on “Goods Rental” in Torgsoft lets you record the customer, responsible employee, start and end dates, and hourly or daily rate. To operate without a monetary security deposit, set the deposit amount to zero in the rental directory. If you enter a non-zero amount, the program will require it to start a rental. The process is described in Torgsoft Help.

An item on active rental is placed in reserve and becomes unavailable for regular sale. The program can print a contract, a goods issue note, and a certificate of completed work. Add the agreed description of condition and contents to the documents. After return, an employee must separately confirm that the item has been cleaned and inspected and is ready for the next handover.

The add-on works with Torgsoft-Ultra and the Terminal version and is available from version 9.0.0, database (DB) version 415. The purchase plan depends on the number of workstations, local network, or terminal server. Before launch, complete a test cycle without a deposit, including an early return and a refund of the overpaid amount. According to the Help instructions, editing is possible in the “Awaiting rental” status; you can set it using the “Rental status” button. During the test cycle, check how to change the rental period, recalculate the fee, and process a refund in your version of the program. Review the printed contract template for your business, and configure payment fiscalization according to the selected payment method.

What to check after launch

Each day, the responsible employee reviews expected returns, overdue items, orders for upcoming dates, and items being prepared. At the end of the shift, the employee reconciles payments, refunds, and documents. Each week, the owner assesses utilization by model, lost orders due to unavailable stock, cleaning and repair costs, complaints, and advertising results.

Expand your inventory after you see recurring requests and confirm that you can service additional items. If a model often needs repairs or preparing it consumes all the income from a short booking, review the purchase, rate, and care process.

Violating the service terms may result in customer claims for correcting defects, reducing the price, terminating the contract, and damages. For late service, Article 10 of Law No. 1023-XII provides a late fee of 3% of the service price per day, or per hour when the service duration is specified in hours, unless legislation provides otherwise. The provider is released from liability for the relevant violations if it proves that the consumer was at fault or that force majeure occurred.

Article 23 of this Law also provides for fines, including for failing to provide required information and violating a service contract. For failing to conduct a payment transaction through an RRO/PRRO or failing to issue a proper receipt, paragraph 1 of Article 17 of Law No. 265/95-VR sets a fine of 100% of the transaction amount for the first violation and 150% for each subsequent violation. Territorial exemptions under paragraph 14 of Section II of this Law must be checked separately for the place and period of the violation.

Official sources

• Resolution of the Cabinet of Ministers of Ukraine dated 16 June 2023 No. 614, “On Approval of the Rules for Household Services to the Population”: paragraphs 4–8, 13–19, and 29 cover premises, information, documents, payment, and special rental rules.
• Civil Code of Ukraine dated 16 January 2003 No. 435-IV: Articles 787–791 cover the contract, rates, early return, and repairs.
• Law of Ukraine dated 12 May 1991 No. 1023-XII, “On Consumer Protection”: Articles 4, 10, 12–13, 15, 18, and 23 cover safety, services, distance contracts, information, unfair terms, and liability.
• Law of Ukraine dated 2 March 2015 No. 222-VIII, “On Licensing of Types of Business Activity”: Articles 3 and 7 cover licensing principles and the list of licensed activities.
• Tax Code of Ukraine dated 2 December 2010 No. 2755-VI: subparagraph 49.18.3, paragraphs 291.4, 291.7, 293.2, 295.1, 296.1–296.3, 296.5; paragraph 16-1 of subsection 10 of Section XX cover single tax groups, rates, records, reporting, and the military levy.
• Law of Ukraine dated 8 July 2010 No. 2464-VI, “On Collection and Accounting of the Unified Contribution to Mandatory State Social Insurance”: Articles 4, 7–9 cover payers, exemptions, the contribution base, rate, and deadlines for the unified social contribution (USC).
• Law of Ukraine dated 6 July 1995 No. 265/95-VR on the use of cash registers: Article 2; paragraphs 1–2 and 9 of Article 3; paragraph 14 of Article 9; paragraph 1 of Article 17; paragraph 14 of Section II cover payment transactions, receipts, exceptions, and sanctions.
• Resolution of the Cabinet of Ministers of Ukraine dated 29 July 2022 No. 894: paragraphs 1–2 cover provision of cashless payment and territorial exceptions; DPS guidance on the amendments made by Resolution No. 1768 dated 29 December 2025.
• Order of the Ministry of Finance of Ukraine dated 9 December 2011 No. 1588, “On Approval of the Procedure for Registration of Tax and Levy Payers”: paragraphs 8.4–8.5 of Section VIII cover Form No. 20-OPP and changes to facility information.
• Law of Ukraine dated 3 September 2015 No. 675-VIII, “On Electronic Commerce”: Articles 7 and 10–12 cover provider details, commercial messages, and electronic contracts.
• Law of Ukraine dated 1 June 2010 No. 2297-VI, “On Personal Data Protection”: Articles 6, 8, 11–12, 14–15, and 24 cover purpose, scope, legal grounds, customer notification, retention, and data protection.
• Labor Code of Ukraine No. 322-VIII: Articles 24 and 29; Resolution of the Cabinet of Ministers of Ukraine dated 17 June 2015 No. 413: paragraph 1 covers hiring, information before work begins, and notification of the DPS.