How to Organize Online Sales for a Store: From Choosing Products to Returns

To add online sales to an existing retail store, choose your product range and sales channel, calculate the cost of fulfilling an order, and prepare a workflow for staff. Before the first purchase, check that customers receive accurate information and agreed terms, the store can see available stock and actual payments, and the responsible employee issues the required receipt, prepares the documents, and arranges delivery.

Start with one channel and a product range you can accurately describe, store, pack, and ship. Plan from the outset for order cancellations, refunds, and warranty claims, since they affect both costs and store operations. Expand sales after checking the entire process, from product selection through delivery or return.

1. Choose products and a sales channel

Use your store’s data to build an initial catalog: which products sell regularly, how much money remains after purchasing stock, and which items are often returned. Also assess whether customers can choose a product based on its description, photos, and sizes, and whether it can withstand delivery. This will help you select a product range for which online sales have manageable costs and a clear fulfillment process.

For each item, check the supplier, documents, labeling, completeness, and applicable safety requirements. The seller must supply goods of proper quality and, at the customer’s request, provide documents confirming that quality. Selling counterfeit products is prohibited. If a product must have an expiry date, it must be properly indicated and must not have expired.

This plan is for an already registered Ukrainian store selling ordinary consumer goods to customers in Ukraine. Alcohol, medicines, food products, and other goods subject to special rules require a separate check of the right to sell remotely, permits, labeling, storage, and delivery. Add such categories only after checking the requirements that apply to them specifically.

Choose a channel based on where you can find customers and fulfill orders at manageable cost. Before connecting it, find out all fees, payout procedures, cancellation rules, access to order data, and whether it can exchange data with your inventory system.

On every channel, make information about the seller, product, price, payment, delivery, and returns accessible. If you accept orders through messages, send the customer the agreed terms in a form they can save, and make sure the manager can find them with the order.

2. Calculate the economics of one order

Before setting a price, gather the purchase cost, marketplace and payment service fees, packaging, delivery paid by the store, customer acquisition costs, and return processing costs. Do not record delivery paid directly by the customer to the carrier as a store expense. If you reimburse the customer for it, include the reimbursement in your calculation.

The following example is hypothetical: the store sells an item for 1,200 Ukrainian hryvnias (UAH) through its own website, and the payment service charges 2% of the payment. The fee is UAH 1,200 × 2% = UAH 24. The example does not include a marketplace fee; add one if selling through that channel.

The calculation is UAH 1,200 − UAH 944 = UAH 256. The store still has to cover taxes, wages, rent, software, and other expenses from this amount, so it cannot be treated as net profit. For a value-added tax (VAT) payer, an accountant should also make sure the calculation accounts for VAT in revenue and purchases.

The assumed UAH 40 means the store expects UAH 4,000 in additional shipping, inspection, and return processing costs for every 100 fulfilled orders: UAH 4,000 ÷ 100 = UAH 40. Record refunds to customers and changes in revenue separately in the accounts. After launch, replace assumptions with actual amounts to decide which products, prices, and advertising costs leave the store with enough funds.

3. Prepare the seller’s details and Ukrainian-language version

An accountant or the owner responsible for bookkeeping should check that the seller’s tax status and registered business activities cover online sales. The first group of the single tax applies to individual entrepreneurs (FOP) with no employees who sell goods exclusively from trading places in markets and/or provide household services to the public, with annual income no greater than 167 minimum wages as of January 1 of the relevant year. Do not assume this group is suitable for online sales of goods just because turnover is low.

Put the seller’s details in an accessible section of the website. For sales through another channel, provide direct, simple, and reliable access to them. Customers must be able to tell whom they are contracting with and where to raise issues about a purchase.

• For a legal entity, state its full name, registered address, and identification code.
• For an individual entrepreneur (FOP), state their surname, first name, patronymic, registered address, actual place of residence, and tax number. Passport details may be used instead of the number only in the case provided by law: an official refusal to obtain one for religious reasons, recorded in the passport.
• Provide an email address and/or online store address, contact details, the procedure for receiving claims, and business hours.
• Explain how taxes are included in the price and state the delivery cost.
• If the activity is subject to licensing, publish the license information required by law: series, number, validity period, and date of issue.

A seller registered in Ukraine must have a Ukrainian-language version of its website and social media pages. It must contain at least as much information in scope and substance as versions in other languages, and load by default for users in Ukraine. If the store has a mobile app, provide a Ukrainian-language version of its interface.

Prepare product listings, terms of sale, the offer to enter into a contract, the contract, and electronic messages in Ukrainian. Begin customer service in Ukrainian; at the customer’s request, personal communication may take place in another language acceptable to both parties. An electronic contract in another language is possible at the customer’s request and with the parties’ consent.

4. Create an accurate product listing

Build the description using the product labeling, supplier and manufacturer documents, and the product’s actual characteristics. Customers must receive necessary, accessible, and reliable information before purchase. For clothing, for example, this means clear sizes and fabric composition; for a product with components, it means an accurate list of what the purchase includes.

• State the product name and trademark, main properties, quantity, weight or volume, size, color, contents, and conditions of use.
• Show the price, purchase and payment terms, availability, or agreed time for receiving the product.
• Provide information on the date of manufacture, storage conditions, warranty, expiry or service life, and what to do after it ends, as required for the product.
• Explain effective and safe use, and provide legally required warnings, information on harmful substances, and other mandatory markings where applicable.
• State the name and address of the manufacturer, seller, and business that accepts claims or repairs or services the product.

Check the special information requirements for your product category, since a technical regulation may require additional details or specify how they must be provided. The website description must match the label, markings, and accompanying documents. Photos must let customers identify the specific product variant they are ordering.

The price must include taxes and mandatory charges payable by the consumer at purchase. State the price per item or product category and per standard unit of measurement; for packaged goods, state the package price, and for unpackaged goods, the price per customary unit. If you sell a set for one price, show its contents, total price, the prices of its components separately, the offer period, and any restrictions.

If you discover inaccurate information that does not harm the customer’s life, health, or property, the law requires the product to be removed from sale and the information corrected within one week, unless special rules prescribe a different procedure. Pause new orders for that item and check existing ones so customers do not receive a product with an inaccurate description.

For products covered by Law No. 2736-VI, the store, as a distributor, must ensure traceability of origin, pass on information about risks, and cooperate with the manufacturer and the market surveillance authority. Do not supply a product that you know, or should know from the available information, is unsafe. If a risk is discovered after sale, immediately involve those responsible for product safety and notify the appropriate surveillance authority: the general Procedure under Resolution No. 1401 provides for two working days and specified exceptions. For products subject to special rules, follow the procedure that applies to them.

5. Agree on orders and keep a record of the terms

Decide when the store enters into a contract with the customer and what action constitutes the customer’s acceptance of the terms. In contract law, a proposal to enter into a contract is an offer, and agreement to that offer is acceptance. The offer must include the essential terms and the seller’s readiness to perform them once properly accepted. The message “Order received” must match the chosen process: the manager needs to know whether a contract has already been made or whether the store is still checking availability.

Before accepting the offer, the customer must be able to see the seller’s details and claims procedure, product characteristics and quantity, price including delivery, payment terms, delivery method and time, warranty, related services, and contract termination procedure. State the period during which the offer can be accepted; for recurring deliveries, state the minimum contract term, and, where a special electronic communications tariff applies, its cost.

Acceptance of an offer may be organized through an action whose meaning is clearly explained in the system and logically linked to the offer. For acceptance through an electronic message or form, Law No. 675-VIII requires a signature under Article 12. If the contract is concluded in the store’s system, the customer must also be identified. Agree with the developer on a method that fits your order process; the law provides, among other things, for a signature using a one-time identifier.

Give customers a way to correct their details before accepting the offer and to open all documents referenced in the terms without obstruction. The contract is concluded when the seller who sent the offer receives a valid acceptance. If the law or the parties’ agreement requires a signature, use an electronic signature provided for by law, a one-time identifier, or an equivalent of a handwritten signature under a written agreement containing signature samples.

Confirm receipt of the order promptly. Confirm the preliminary information about the distance contract in writing or by an electronic message the customer can save. Explain how to obtain the offer or contract in a form that prevents its contents from being changed, and keep the agreed version with the order. The seller cannot unilaterally change confirmed terms.

The customer must also receive confirmation of the transaction when it is made or when the goods are handed over. Include the exchange and return terms, seller details and claims procedure, warranty obligations and related services, and, for an indefinite contract, the termination procedure. A convenient option for the store is a message the customer can save with order details and the necessary terms.

Check the terms against consumer rights. Do not include provisions that, contrary to good faith, create a significant imbalance to the consumer’s detriment, including arbitrary refusal of a lawful return. The consumer rights described below apply to an individual buying for personal needs; purchases for business or for an employee’s work duties are assessed under the relevant contract.

6. Set up payment, receipts, and supporting documents

Accept payments into a business account. National Bank of Ukraine (NBU) Instruction No. 162 prohibits using current and payment accounts opened by an individual for personal needs for business transactions. Before connecting a service, the accountant should review the agreements with the bank, payment provider, and delivery service to identify the recipient of funds and the required documentation process.

Cash and card acquiring must be assessed as settlement transactions under Law No. 265/95-VR. If a particular account-to-account transfer is not such a transaction, it does not trigger an RRO/PRRO obligation. The fact that an international bank account number (IBAN) is displayed in the payment form does not prove this; check how the payment was processed. A payment provider’s receipt confirms the transfer and does not automatically replace the seller’s fiscal receipt when one is required.

For cash on delivery, document the process in writing with the accountant and delivery service before the first shipment: the recipient of funds, the intermediary’s role, the document for the goods, when it is issued, and how it is delivered to the customer. The label “cash on delivery” does not mean the same rules apply under every agreement. The manager must have instructions specific to the service being used.

Where fiscalization is mandatory, process the full transaction amount through a properly registered RRO or PRRO—a software-based settlement transaction registrar. Recording the settlement and providing the customer with a document are separate actions: do not delay fiscalization of a completed transaction until a more convenient time. The settlement document must be issued or created electronically no later than when the goods are handed over; for distance sales, check that the customer actually receives the paper or electronic receipt.

State the available payment methods, payment period, and payment procedure in the order terms, so customers understand when and how they need to pay. The person who received payment under an electronic contract must provide a document confirming receipt, with the settlement date. If the customer does not pay for the offer within the response period set by its terms, the offer is deemed not accepted. If money is received but the customer does not meet other offer conditions or provide all information specified in it, the payment does not constitute acceptance and must be returned to the payer. Before dispatch, the manager must check that these conditions have been met and refer any improper payment to the person responsible for refunds. At the customer’s request, also provide a receipt, delivery note, or other appropriate document confirming the purchase and transfer of ownership. Consumer protection law provides for liability for breach of the obligation under paragraph 15 of Article 3 of the Law on RRO; a violation of this paragraph itself is not grounds for tax administrative or financial sanctions.

Provide cashless payment and check exemptions

An ordinary retail store must provide a cashless payment option, including for distance sales: the deadlines under Resolution No. 894 now cover populated localities of every size. If you accept electronic payment instruments from payment systems, agree with the provider on support for at least three systems, one of which must be a multi-issuer system created by a Ukrainian resident. Do not charge an extra fee for a card, payment app, or device, or set different prices depending on whether the customer pays in cash or cashlessly.

Resolution No. 894 includes a territorial exception for specified communities in areas of hostilities, temporary occupation, encirclement, or blockade, and for three months after the relevant circumstances end. Check the actual place of business and the applicable list. A separate deadline—three months after the end or cancellation of martial law—applies to first-group individual entrepreneurs, sales through vending machines, mobile trading and vending from stalls, trays, or similar retail points, and sales of products they have grown or raised themselves.

Check an RRO exemption separately from the obligation to provide cashless payment. The exception for remote payment for services through banking systems or transfer services does not apply to goods. The absence of cash at the pickup location is not a general exemption for an online store: the law also takes into account where goods prepaid by card are received. The manufacturing exemption under Article 9 does not apply to trading enterprises, and banking exemptions do not automatically cancel the seller’s obligations.

If an individual entrepreneur relied on item 1 of the List under Resolution No. 1336 for trade in a village or settlement using settlement books, launching distance sales excludes the use of that item specifically. It also does not apply when excisable goods are sold at the same location or when the local council has adopted a relevant decision requiring an RRO/PRRO. Before launch, the accountant must determine the correct regime for the store.

Check that the cash register is ready

For a PRRO, check the registered business unit, its details under Notice No. 20-OPP, fiscal number, and the valid user signature or seal certificates entered in the Register. A hardware RRO must be registered, properly sealed, in fiscal mode, and included in the State Register. If you are adding a new cash register workflow or changing its details, complete the relevant registration steps before processing transactions with the new data.

The accountant and the person responsible for configuration should check sample fiscal cash receipts for sales (form ФКЧ-1) and refunds (form ФКЧ-2) under Ministry of Finance Order No. 13. Verify the seller and business unit, goods, quantities, amounts, payment forms and methods, taxes, and fiscal details. Additional fields depend on the payment method, tax status, product range, and type of RRO; terminal payment details, for example, are subject to a specific condition about the terminal’s connection or combination with an RRO/PRRO.

The absence of a required applicable field or an incorrect document purpose means the document cannot be recognized as a settlement document. An immaterial inaccuracy in a product name that does not distort the transaction does not, by itself, have that effect. A single-tax individual entrepreneur who is not a VAT payer may use a simplified name describing the product’s consumer characteristics and product group, except for excisable goods, warranty-covered technically complex household goods, medicines, medical devices, and specified articles made of precious materials.

Assign an employee to create a fiscal report receipt daily when settlement transactions have occurred and to monitor the transfer of documents to the State Tax Service (DPS). A PRRO allows only one shift to be open at a time; the next can be opened after the previous one is closed. Keep a hardware RRO control tape for three years. Keep PRRO offline documents until they have been sent to the fiscal server and delivery has been confirmed. Reconcile sales in the inventory program against actual fiscalization.

If you accept cash, comply with the combined daily limit for transactions with one individual: up to and including UAH 50,000; for transactions between business entities: up to and including UAH 10,000. Use a transfer through a payment service provider for amounts above the limit. An ordinary purchase payment or refund does not fall under the special exceptions in item 8 of NBU Regulation No. 148. Account for cash in its full amount on the day it is received, in accordance with the rules for the relevant cash desk. An individual entrepreneur does not keep a cash book; a legal entity with a cash desk has this obligation, subject to the established exceptions for subdivisions.

7. Organize stock, reservations, and documents

Reconcile actual stock with the inventory program before opening the catalog. Choose a warehouse for online orders, decide when to reserve an item, and set the period after which a manager removes the reservation if payment is not received or the order is canceled. Check what happens when the last unit is sold in the store and on the website at the same time, and determine where availability needs to be confirmed manually.

Assign someone to every task. In a small store, the owner may handle several tasks, but each order should have a clear current status and a designated person responsible for the next step. For example, the manager checks availability and agreed terms, the person responsible for payments verifies the funds and receipt, the warehouse picks and packs the order, and the manager monitors delivery and customer inquiries.

Organize supplier documents and inventory records separately from the file for a specific order. Paragraph 12 of Article 3 of the Law on RRO provides that only goods reflected in the accounts may be sold, and requires documents showing the accounting and origin of stock at the start of an inspection. The exception for single-tax individual entrepreneurs who are not VAT payers does not cover those selling warranty-covered technically complex household goods, medicines, medical devices, and specified jewelry and household goods made of precious materials.

An individual entrepreneur covered by Ministry of Finance Order No. 496 must keep an Inventory Records Form and source documents. The documents must identify the parties, date, product name, quantity, and value. Enter incoming stock in the Form before sales begin. If the obligation applies for the first time and stock is already on hand, begin by recording it in an inventory with a value you determine yourself. If you sell from multiple locations, keep records for each and document transfers between them.

Make entries in chronological order and record the disposals required by the Procedure, including cashless sales without an RRO in lawful cases, transfers, loss, destruction, returns to suppliers, and own use. Do not duplicate RRO/PRRO sales in the disposal value column. Correct errors with the prescribed marks and references to the relevant rows. A software inventory balance does not, by itself, replace the Form and source documents.

The Form may be kept on paper or electronically, with the individual entrepreneur’s details and those of the relevant place of sale or storage. Keep it and the source documents at the place of sale until the last unit covered by the relevant document is disposed of, and group documents monthly for further storage. The individual entrepreneur or employee who actually makes sales must produce the documents during an inspection; electronic data must be viewable and copyable. If originals are unavailable, copies may be provided, with originals presented before the inspection ends if necessary.

Syncing products, reservations, and orders with Torgsoft

If you keep your main inventory in Torgsoft, the paid “Sync with online store” option sends products, characteristics, descriptions, photos, prices, and availability to the website, and imports orders for processing. You need an Ultra or Terminal license and the option activated. For a standalone version, activate the option on each workstation; for a local network, activate one option for the network; for a terminal license, activate one option for the server. Give the website developer the technical requirements so they can prepare the data exchange.

Following the sync setup instructions, select inventory centers, the source of prices, and how payments map to accounts or cash desks in the relevant currency. To reserve stock automatically, enable “Reserve invoice items”: the period comes from the order, or, if none is specified, from the setting for the number of days. Automated exchange requires a schedule and the program running on a designated computer under a specified user. Set the interval no more frequently than once every 10 minutes, taking other objects into account. With file-based exchange, the website must also process the files, so the manager should check stock before confirming the last unit.

For a test order, reconcile the imported payment with the actual funds received. If the payment method is not mapped, the account is inactive, or the cash desk day is unavailable, an invoice may be created without payment; in an automatic import, the error is recorded in the log. Import modes for an issued invoice or sale require sufficient stock and may allow a sale that takes inventory below zero if stock is insufficient. Assign an employee to review logs and check unpaid invoices; this helps catch errors before dispatch.

8. Prepare packaging and delivery

The order terms must specify the delivery time, method, location, and cost. Unless a different period is agreed, the goods must be delivered within a reasonable time, but no later than 30 days after receiving the consumer’s consent to the distance contract. Set separate internal deadlines for picking and the agreed delivery date so the manager can notify the customer of delays.

If a product is unavailable, notify the customer immediately, but no later than 30 days after receiving their consent to the contract. A standard substitution clause is permitted if the customer was informed before entering into the contract, the substitute serves the same purpose, is of equal or better quality, and does not cost more. If these conditions are not met, agree on another product separately.

If you receive prepayment and fail to hand over the goods within the established time limit, the customer may demand the goods or a refund of the prepayment. Article 693 of the Civil Code provides for interest from the date the goods should have been handed over until delivery or refund; the rate is set by the contract, law, or another legal act. The contract may provide for interest to accrue from the date the prepayment is received, so check its terms before responding to the customer.

Before packing, the employee checks the item code, variant, quantity, completeness, condition, and documents. Packaging must comply with the contract and mandatory requirements and protect the goods under ordinary storage and transportation conditions. Exceptions may apply because of the nature of the goods or contract terms; improper packaging gives the customer the right to demand correction of the packaging or replacement of the container, or to exercise the applicable rights concerning goods of improper quality.

For goods subject to special transportation conditions, choose a carrier and service that can meet them. Give the customer any necessary storage and safe-use instructions. Decide who checks undelivered shipments and returns so they do not remain unresolved as to funds and goods.

Make sure the point at which the contract is considered fulfilled matches the actual delivery arrangement. If the seller is required to deliver the goods, the retail contract is generally fulfilled when the goods are handed to the customer. If the customer is absent, the goods may be handed to a person who presents a receipt or another document confirming the contract or delivery arrangement, unless the contract, law, or nature of the obligation provides otherwise. For pickup, the goods must be ready and identifiable at the agreed location, and the customer must be notified. If the seller is not required to deliver the goods or hand them over where the goods are located, Article 664 links fulfillment to handover to the carrier; the contract may specify a different point.

As a general rule, the risk of accidental loss or damage passes when the goods are handed over, unless the contract or law provides otherwise. Keep proof of handover and delivery consistent with your process: creating a shipping waybill does not, by itself, prove that the contract was fulfilled by delivering the goods to the customer. If the customer complains about damage, the manager should check the circumstances and documents to determine which party is responsible.

9. Prepare return and warranty procedures

For each inquiry, the manager first identifies the legal grounds: cancellation of a distance contract, exchange of goods of proper quality, or a claim about a defect. These grounds determine deadlines, product condition, documents, and costs. Record the inquiry date, the customer’s request, and the agreed next action so the deadline is not missed.

Withdrawal from a distance contract

A consumer may notify the seller of withdrawal from a distance contract within 14 days of confirmation of the information or receipt of the goods or first delivery. Returning a tangible item also indicates withdrawal. If the confirmation does not meet legal requirements, the period is 90 days from receipt of the information or, for tangible items, the goods or first delivery; if the confirmation is corrected during that period, the customer has 14 days from receiving it.

Before refusing a return, check the exceptions in Part 5 of Article 13 of Law No. 1023-XII and the contract, which may give the customer broader rights. For goods, these include items made or modified to order when they cannot be sold to another person or doing so would cause significant financial loss; opening sealed audio, video, or software media; delivery of periodicals; and prices tied to financial market fluctuations outside the seller’s control. Electronic delivery before the withdrawal period ends is subject to a separate requirement for the customer’s consent and notification in the confirmation.

Under this procedure, the customer notifies the seller where the goods can be returned; the contract may provide for postal returns of goods sent by post. The seller bears return-related costs and reimburses the consumer for the relevant expenses. The goods must be kept in an unchanged condition, but opening the packaging, inspecting, or checking them does not remove the right merely because their value has decreased. Destruction, damage, or spoilage of the goods through no fault of the customer also does not deprive them of the right to withdraw from the distance contract.

Arrange to receive the goods without delay: the customer’s duty to keep them ends 60 days after receipt. If the seller does not take steps to retrieve the goods within that time, ownership passes to the consumer, who has no obligation to pay for them.

If the customer was not given a transaction document, the transaction creates no obligations for them. If there is no document or confirmation of the information, the customer notifies the seller that the contract is invalid, and the seller must refund the money and reimburse the return costs within 30 days of notification. For other cases of withdrawal, determine the applicable period in the contract; if no special or agreed period applies, Article 530 of the Civil Code provides for seven days from the request, unless performance is required immediately. For late performance in cases covered by Parts 5–9 of Article 12, a penalty of 1% of the product price per day of delay applies.

If the store or a third party provided a loan for the purchase amount, account for the rule in Part 8 of Article 12 that the loan ceases to have effect when the relevant contract is terminated. Coordinate processing with the lender so that both parties record the returned goods and money.

Exchange of non-food goods of proper quality

Under Article 9, a consumer may exchange a non-food product that is unsuitable in shape, size, color, style, dimensions, or cannot be used for its intended purpose for other reasons. The period is 14 days, excluding the day of purchase, unless the store has announced a longer period. The product must be unused, retain its appearance and properties, seals and tags, and be accompanied by the relevant settlement document, including an electronic one.

If no equivalent product is available, the customer may choose other available products with a price adjustment, receive a refund after terminating the contract, or wait for an equivalent product. Notify the customer on the same day it becomes available. Upon termination, refund the price at the time of purchase on the date of termination, or, if that is not possible, within an agreed period of no more than seven days.

Before deciding, check the category against Appendix 3 to Resolution No. 172. It lists goods of proper quality that cannot be exchanged or returned under Article 9, including cosmetics, underwear and bed linen, hosiery, specified toys, and other categories. This list does not cancel rights concerning defects and does not replace the exceptions to withdrawal from a distance contract under Article 13.

Claims about defects

Accept goods of improper quality and record the customer’s request. During the warranty period, for an ordinary defect the customer may demand a proportional price reduction, free repair, or reimbursement of repair costs. For a significant defect caused by the manufacturer or seller, or for counterfeit goods, the customer may choose termination of the contract with a refund or replacement, with the defect or counterfeiting confirmed by an expert examination where necessary.

A significant defect must meet the combination of criteria set by law: it makes the goods impossible or impermissible to use as intended, arose through the fault of the manufacturer or seller, and reappears after repair for reasons beyond the customer’s control. In addition, it must be irremovable, take more than 14 calendar days to repair, or make the goods substantially different from what the contract provides. Check these circumstances before deciding which remedy is applicable.

The customer may contact the seller, manufacturer, or business that handles such claims under Article 8. Provide the relevant contact details at the time of sale. The seller, manufacturer, or relevant business must pay for delivery of bulky goods or goods weighing more than 5 kg when a claim is made, and for their return.

A settlement document is required to process the claim; for a product under warranty, a technical passport or equivalent document showing the sale date is also required. Technically complex household goods are subject to special requirements for fiscal and technical documents. If operating documents are provided electronically on the manufacturer’s official website, provide them on paper at the customer’s request; at the customer’s request at the time of sale, register the product and issue an electronic warranty.

When replacing a product with one of the same brand, model, item code, or modification, do not recalculate its value because its price has changed. If replacing it with another brand, use the defective product’s value at the time of exchange if the price has risen, or at the time of purchase if it has fallen. For contract termination, use the value at the time of the claim if the price has risen, or at the time of purchase if it has fallen.

If the product range includes items in Appendix 2 to Resolution No. 172, maintain a stock of replacement goods for temporary use during repairs. At the customer’s written request, provide a temporary replacement product of the same brand, including delivery, under Article 8. A penalty of 1% of the product’s value for each day applies for delay in providing a temporary replacement or repairing defects beyond the prescribed period.

The seller must prove that the customer breached the rules for use or storage if relying on that reason to refuse a claim. The customer may participate in the quality inspection in person or through a representative. If an expert examination determines that defects arose after handover because of violations of use, storage, or transportation rules, or the actions of third parties, the claim is not granted and the customer must reimburse the examination cost. Either party may challenge the findings in court.

Recording the warranty period

Keep the delivery date: for postal sales, or where the contract date differs from the handover date, the warranty period starts from delivery. If special installation, connection, or assembly is required, it starts after those steps. If the relevant date cannot be established or the customer possessed the goods before the contract, the period is calculated from the contract date. For goods with a shelf life, that shelf life serves as the warranty period and starts on the date of manufacture. For seasonal products, apply the start of the season under Appendix 1 to Resolution No. 172.

Extend the warranty for the repair period, starting from the customer’s request to repair defects, and restart it after replacement of the goods. For a replaced warranted component, the new period starts when the goods are issued after repair. For components, the period may not be shorter than for the main product unless the law or contract provides otherwise. Lack of spare parts does not end the warranty, and promises in the manufacturer’s or seller’s advertising form part of the warranty obligations.

If no warranty or expiry period has been set, the relevant claims may be made for defects discovered within two years of handover. After the warranty period, the customer may demand free repair of manufacturer-caused defects during the product’s service life or, if no service life has been set, for ten years. Failure to comply within the prescribed period allows the customer to make other claims under Article 8. Agree on procedures with the manufacturer or service center in advance, since they must not delay the response to the customer.

Refunding money and returning goods to inventory

For every return, keep a record of its grounds, purchase details, receipt of the goods, amount, and proof that the refund was actually paid. If the return is a settlement transaction, issue and provide a refund receipt. If a legal entity pays cash from its cash desk under a cash disbursement order or disbursement statement, also prepare the relevant cash document under NBU Regulation No. 148: the recipient presents identification and confirms receipt by signing. The accountant must determine which documents are required for the store’s cash desk, since a fiscal receipt and a cash order serve different purposes. Separately check the condition of the goods before putting them back into available stock so the next customer receives goods of proper quality.

For a hardware RRO, refund the money by registering a negative amount; use of the “storno” (reversal) operation for this purpose is prohibited. For an amount over UAH 100, the responsible person or cashier prepares a refund report with the customer’s ID document details, product, amount, and purchase document details; keep these reports for three years. For a PRRO, use the appropriate transaction and procedure, since the rules governing refund reports for hardware RROs do not automatically apply. A purchase refund, correction of an error, and operational cash deposits or withdrawals must each be recorded according to its purpose.

10. Protect customer data

Ask only for data needed for the contract and selected delivery method: contact details, recipient’s name, and address or pickup branch. Do not make date of birth or passport details mandatory without a need and legal basis. If a specific return procedure requires an identity document, that does not justify collecting its details for every purchase.

Determine the purpose and lawful basis for processing: performance of a contract, a legal obligation, or the customer’s consent, as applicable to the situation. If you rely on consent, it must be voluntary and informed; if consent is given by ticking a box during registration, processing on that basis begins after the box is checked. Provide a separate, voluntary choice for marketing messages, explaining their purpose, since order data cannot be used arbitrarily for another purpose.

When collecting data directly, tell customers who controls the data, what information is collected, why, to whom it is disclosed, and what rights they have. If data is obtained from other sources, the general notification period is 30 working days, subject to legal exceptions. Make sure the notice reflects how the website, payments, and delivery actually work.

Define the roles of the platform, payment service, carrier, and other recipients in your agreements. If you entrust processing to a processor, you need a written agreement stating the purpose and scope. Disclosure to a third party requires consent or another lawful basis and protection by both parties; merely naming a recipient in a notice does not replace this. Do not grant access to anyone who will not accept the necessary obligations or cannot fulfill them.

For foreign hosting or services, check the recipient’s country and the transfer requirements under Article 29 of Law No. 2297-VI: adequate protection, unambiguous consent, an applicable need to perform a legal transaction or another prescribed basis or safeguard. The transfer purpose must match the purpose for which the data was collected. Complete this check before uploading customer data to the service.

Limit employees’ access to what they need for their tasks, protect accounts, configure backups, and revoke access when duties change or employment ends. An individual entrepreneur is personally responsible for protecting data; the special duty to appoint a responsible person and notify the Ukrainian Parliament Commissioner for Human Rights applies in the cases specified by law. For customer accounts, the developer must take into account Article 14 of the Law on Electronic Commerce, which requires identification using the electronic signature provided for in Article 12 at every login.

Set retention periods for orders, warranty claims, and documents in light of lawful purposes and mandatory retention rules. When the grounds for keeping data end, it must be deleted or destroyed under the law; unlawfully collected data must also be deleted. Do not ask customers to send full payment card details in messages, and arrange for payment information to be received with the required safeguards.

Assign a contact person for customer requests concerning access, correction, unlawful processing, destruction of data, or withdrawal of consent. To access their own data, the applicant’s details specified in Article 16 must be verified; review the request within ten working days and fulfill it within 30 calendar days unless the law provides otherwise, without delaying an individual’s access to their own data. Correct inaccurate data without delay, and notify the customer and previous recipients of changes, deletion, destruction, or access restrictions within ten working days.

11. Prepare Your Launch and Attract Customers

Place a test order with the manager, accountant, warehouse, and developer. Use test data to check forms and data exchange; process actual payments and refunds under the applicable rules. For each error, assign a responsible person and check that it is fixed before attracting customers.

1. Open the channel on a phone and check the Ukrainian-language version, seller details, product listing, full price, and delivery.
2. Place an order, correct an error before accepting the terms, and check the confirmation and ability to save the agreed terms.
3. Go through each payment method and verify the recipient, payment status, actual funds, and required documents.
4. Order the last unit and check simultaneous sales in the store, the reservation period, removal of the reservation, and stock updates.
5. Pick and pack the order, add the documents, and check proof of handover and delivery.
6. Check cancellation of an unpaid order, refund of prepayment, and inquiries under each applicable consumer law ground.
7. After a return, reconcile the actual refund, receipt, revenue, and available stock, and check employees’ access rights to customer data.

After launch, regularly reconcile orders with funds, receipts, shipments, and returns. Separately track customer acquisition and order fulfillment costs, as well as reasons for cancellations. Use the data to decide whether to expand the product range, change delivery arrangements or advertising budget, and adjust staffing.

Prepare a Clear Offer for Customers

Before advertising, choose a specific product or a small group of products and explain what needs they meet. Use questions customers already ask in your store: what is included, how to choose a size, whether the material suits a particular use, and when the purchase can be delivered. The answers will help you write a message based on verified product details and terms, so people can assess the offer.

Prepare separate messages for different needs. For example, for a customer looking for shoes for gym training, show a suitable model, sizes, materials, and selection guidance; assess an offer for winter shoes separately. Product names and photos in the ad should match the page the customer visits. If you advertise a specific model, direct customers to its product page, where they can choose an available option and see the full price and delivery terms.

Check That Products Can Be Found in Search

Ask a developer to check the links between categories and products. Google notes that its crawler generally does not use a store’s internal search; pages without links can be added to the sitemap.

Before launch, check the page on a phone: are the product details readable, is it clear how to choose a size, is availability visible, and how does a customer proceed to checkout? Add your own accurate product photos and selection guidance that answers customers’ actual questions. If you publish reviews, use genuine customer feedback and obtain appropriate consent to publish personal data. Add questions that recur in messages to the product description, so the next customer can get an answer before ordering.

Launch Ads with a Set Budget and a Way to Check Results

For an initial test, record the product, message, channel, duration, spend, and method for tracking orders. Set a maximum amount you can spend on this test, taking stock levels and staff capacity into account. Compare message variants under consistent conditions and change one important element at a time to understand which change is associated with the result. With a small sample, use the findings to plan the next test, since a few purchases do not yet confirm consistent performance.

Before starting, agree with the person responsible for advertising on how to connect the source of an inquiry to an order without collecting unnecessary data. Options include configured link tags, a separate offer code, or a manager asking a question if the customer is comfortable answering. Record unknown sources separately, and calculate acquisition cost using an agreed method. Reconcile the ad service’s report with orders actually fulfilled and returns, since an order placement recorded by the service does not yet confirm the store’s final revenue.

In this hypothetical example, a store spent UAH 1,500 on advertising and, using its chosen attribution method, linked it to 15 paid and fulfilled orders. The acquisition cost per such order is UAH 1,500 ÷ 15 = UAH 100. If three purchases are later fully returned, the average acquisition cost per remaining order is UAH 1,500 ÷ 12 = UAH 125. Account separately for advertising work and other costs if they were not included in the UAH 1,500. Compare the result with the order economics in Section 2 to determine whether enough remains for taxes and fixed costs.

Before a promotion, recalculate purchase costs, fees, and other expenses for the new selling price, and check actual stock. After the promotion, assess the amount retained by the store, cancellations, and returns. For follow-up promotional messages to customers, use a communication method they have agreed to and provide a way to opt out. Increase the budget after checking costs and order fulfillment, when the store has enough stock and staff can keep up with customer service.

Source for the navigation recommendation: Google Search Central.

Official sources

• Law of Ukraine “On Electronic Commerce” No. 675-VIII — Articles 7, 11–14: seller details, contracts, confirmations, payments, and data.
• Law of Ukraine “On Consumer Rights Protection” No. 1023-XII — Article 1, Articles 6–9, Parts 5–9 of Article 12, Articles 13–15, 17–18: consumers, information, warranties, returns, delivery, and contract terms.
• Civil Code of Ukraine No. 435-IV — Articles 530, 536, 664, 668, 685–686, 693, 704: deadlines, prepayment, handover, risk, and packaging.
• Law of Ukraine “On Ensuring the Functioning of Ukrainian as the State Language” No. 2704-VIII — Parts 6–7 of Article 27, Article 30: websites, apps, and customer service.
• Law of Ukraine “On General Product Safety of Non-Food Products” No. 2736-VI — Articles 2, 9–10: scope and distributor obligations; Cabinet of Ministers of Ukraine Resolution No. 1401 of December 26, 2011 — paragraphs 2–4 of the Procedure: notification and exceptions.
• Law of Ukraine “On Payment Services” No. 1591-IX — Parts 28–29 of Article 38; Cabinet of Ministers of Ukraine Resolution No. 894 of July 29, 2022 — paragraphs 1–2: cashless payment, deadlines, and exceptions.
• Instruction approved by NBU Resolution No. 162 of July 29, 2022 — paragraph 24 of Section I: use of accounts; Regulation approved by NBU Resolution No. 148 of December 29, 2017 — paragraphs 6–8, 11, 23–27, 39: cash limits, accounting, and documents.
• Law of Ukraine on the Use of RRO No. 265/95-VR — Article 2; paragraphs 1–3, 7, 9–12, 15 of Article 3; paragraphs 1–2, 6, 12, 14 of Article 9: transactions, documents, inventory records, and exemptions.
• Tax Code of Ukraine No. 2755-VI — subparagraph 1 of paragraph 291.4, paragraph 296.10: first group; Cabinet of Ministers of Ukraine Resolution No. 1336 of August 23, 2000 — item 1 of the List: rural trade and distance sales.
• Ministry of Finance Order No. 496 of September 3, 2021, on inventory accounting for individual entrepreneurs — Sections I–II and the Inventory Records Form.
• Ministry of Finance Order No. 13 of January 21, 2016, on the form and content of settlement documents — Sections I–III, forms ФКЧ-1 and ФКЧ-2.
• Ministry of Finance Order No. 547 of June 14, 2016, and the Procedure for use of RROs — paragraphs 5–8 of Section III; Ministry of Finance Order No. 317 of June 23, 2020, and the Procedure for use of PRROs — Sections II, IV: registration, users, transactions, and shifts.
• Cabinet of Ministers of Ukraine Resolution No. 172 of March 19, 1994 — Appendices 1–3: seasonal warranties, stocks of temporary replacement goods, and exceptions to exchange of goods of proper quality.
• Law of Ukraine “On Personal Data Protection” No. 2297-VI — Articles 2, 4, 6, 8, 11–17, 20–21, 24, 29: legal grounds, notices, protection, requests, and transfers.
• Law of Ukraine “On Consumer Rights Protection” No. 3153-IX — Section IX, paragraph 1; Cabinet of Ministers of Ukraine Resolution No. 1243 of November 1, 2024 — paragraph 3: deferred entry into force. The procedures described here follow the currently effective Law No. 1023-XII and Resolution No. 172; the future list governing returns is not used until it enters into force.