How to Open a Non-Food Store: From Budget Planning to the First Sale

To open a small store in Ukraine, first identify your customers, check demand, and calculate how many sales you need to cover your costs. Then register the business, choose a tax system, arrange use of the premises, notify the tax authority about the store, organize payment processing, and set up inventory records. Before the first shift, formally employ staff, prepare information for customers, and train the cashier to process sales and returns.

This plan is intended for a store selling ordinary clothing, stationery, or household goods in Ukraine and explains Ukrainian legal requirements. It does not cover trade in food, medicines, alcohol, tobacco, fuel, or other goods subject to special permits or licensing requirements. If you change your assortment, find out what additional requirements the new category creates for the business before purchasing it.

Check Demand Before Signing a Lease

The owner should start with a specific offer: who the store will sell to, what it will sell, at what price, and why it will be convenient for customers to buy the goods at that location. For example, for a stationery shop near residential buildings, assess residents’ everyday purchases and seasonal back-to-school purchases separately. For clothing, identify the required sizes, price range, and occasions for which customers choose the items.

1. Talk with potential customers near the planned store. Ask about their recent purchases, spending, inconveniences, and goods they cannot find.
2. Count people passing the entrance at different times on weekdays and weekends. Record the time, weather, and direction of travel so you can compare locations under similar conditions.
3. Review nearby stores: their assortment, prices, hours, fitting arrangements, and payment methods. Identify the specific need your store could meet.
4. Show customers a small selection of goods with actual prices and characteristics. Record which models, sizes, or sets they choose.
5. After registering the business and preparing a lawful way to accept payments, test a small batch. Compare actual purchases with the initial responses.

This sample of your own research can help shape the opening assortment, but its results do not guarantee future sales. Keep separate counts of conversations, interested people, and purchases. If people agree that a store is needed but are not ready to buy at the proposed price, reconsider the purchase cost, assortment, or location.

Choose a name that customers can easily read and remember. Show several options to the same people and find out what assortment they expect to see under each name. Before ordering a sign, agree with the landlord on its location and installation method.

Calculate the Opening Budget and Monthly Costs

Prepare an estimate using commercial offers from the landlord, suppliers, and contractors. For each expense, state the amount, payment deadline, responsible person, and refund terms. Mark the rental security deposit separately: these funds may not be available until the lease ends.

Illustrative opening budget. First rent payment — UAH 20,000, deposit — UAH 20,000, goods — UAH 120,000, fit-out — UAH 40,000, equipment — UAH 35,000, software and configuration — UAH 10,000, advertising — UAH 10,000, other opening costs — UAH 5,000. The total before the reserve is UAH 260,000. If the owner sets aside a separate UAH 100,000 reserve, the total funding requirement is UAH 360,000. This is an instructional calculation; obtain amounts for your store from specific counterparties.

Set the reserve based on projected receipts and payments. Prepare it for at least two scenarios: expected sales and a slower start. Note when the next inventory batch must be paid for, whether the supplier offers deferred payment, and when the bank credits card revenue. Deposits and inventory on hand do not replace funds for paying wages or rent.

Determine the Contribution per Sale and the Break-Even Point

The contribution of one sale toward fixed costs is the selling price minus the cost of the goods and expenses incurred specifically because of that sale. Such variable expenses may include packaging, bank fees, delivery paid by the store, and charges that depend on revenue. The store pays fixed costs regardless of the number of purchases. The break-even point is the sales volume at which the total contribution from sales is enough to cover those fixed costs.

Illustrative example for a store that is not a value-added tax (VAT) payer. One unit sells for UAH 500, its cost including delivery to the store is UAH 300, and all other variable expenses are an assumed UAH 25. The contribution is 500 − 300 − 25 = UAH 175, or 35% of revenue. If fixed costs are UAH 50,000 per month, covering them requires 50,000 ÷ 175 = 285.71, or at least 286 such sales totaling UAH 143,000. Under these assumptions, they will generate UAH 50,050 in contribution.

This result applies only if the price, cost, and sales mix remain unchanged. In the example, UAH 25 is an assumed total for all variable expenses, and all fixed payments must be included in the UAH 50,000. If the store sells different goods, use an average contribution that accounts for each category’s share. For a VAT payer, an accountant must separately account for tax liabilities and input tax credit—the VAT on purchases that may, under statutory conditions, reduce the liability.

After calculating the figure, compare the required number of purchases with your observations about the location. If the plan requires too many sales, change the costs or offer before signing long-term commitments.

Register the Business and Determine the Tax Terms

For a business run by one person, consider registering as an individual entrepreneur (FOP). If several participants are starting the store, compare this option with a limited liability company (LLC) and agree in advance on contributions, management, and distribution of results. Choose the legal form and tax system with an accountant, based on the planned operations.

You can register a FOP free of charge through Diia’s service: sign in, complete the application, and sign it electronically. The document submission rules are set out in Article 18 of Law No. 755-IV. The application can include a request to choose the simplified tax system.

Choose business activities under the Classification of Types of Economic Activity (KVED) that match your assortment and sales methods. If you plan to have both a physical store and online sales, account for both lines of activity. Before starting operations, check the information in the Unified State Register of Legal Entities, Individual Entrepreneurs and Public Organizations and the register of single-tax payers.

Which Single-Tax Group Suits a Store

Under paragraph 291.4 of the Tax Code of Ukraine, Group 1 covers, among other things, retail sales from trading spaces at markets without hired employees. Do not choose it for a separate ordinary store solely because of its small floor area or low revenue.

• Group 2: Available to FOPs that sell goods and meet the established conditions. The number of employees at any one time must not exceed 10. Under paragraph 291.4.1, this count excludes employees on maternity leave, employees on leave to care for a child up to the age established by law, and employees called up for military service during mobilization for a special period. Before choosing Group 2, an accountant must determine the employee count taking these exceptions into account. Annual income is capped at 834 minimum wages established as of January 1 of the relevant year.
• Group 3: Available to FOPs and legal entities that comply with the statutory conditions. There is no employee limit, and annual income is capped at 1167 such minimum wages.

An accountant must calculate the monetary limit for the year the store opens, check the restrictions in paragraph 291.5, determine VAT status, and prepare a calendar of taxes, contributions, and reporting. Plan to check cumulative income every month: exceeding the limit or conducting activity not listed in the single-tax-payer register may require a change of tax regime under Article 298.

Align the first sale date with the start date of the tax regime. Under subparagraph 298.1.2, a newly registered FOP who applies for Group 2 by the end of the registration month becomes a payer from the first day of the following month. For a newly created business choosing Group 3 without VAT and applying within 10 days of state registration, payer status takes effect from the date of state registration. Sales before the chosen regime begins require separate tax accounting.

Under paragraph 296.1, FOPs in Groups 1 and 2, as well as Group 3 FOPs without VAT, keep a monthly record of received income in any form. Group 3 FOPs with VAT use the prescribed form and procedure for recording income and expenses. Agree with the accountant on who enters the data, which documents they use, and when the owner receives an income summary for checking the limit.

For an LLC using the model charter and combining several registration actions, you can use the comprehensive “e-Entrepreneur” service. It also allows you to choose the necessary applications concerning an account, checkout, premises, or employees. Select only the services you need and review the result of each application separately.

Inspect the Premises and Agree on Lease Terms

Before paying a deposit, the store owner should obtain documents confirming the landlord’s right to lease the premises and compare the address, area, and floor plan with the actual property. Find out whether the premises may be used for the planned retail activity and whether the necessary work can be carried out. If you have doubts about the permitted use, remodeling, or condition of the building, consult a lawyer and technical specialist before signing the lease.

It is practical to specify the full rent, additional charges, how they may change, the lease term, the purpose of the deposit and refund conditions in the agreement. Separately agree on repairs, sign placement, access to the premises, unloading, maintenance of engineering systems, and early termination of the lease. When the premises are handed over, record their condition, meter readings, and the keys received.

• Assess entrance accessibility for people with disabilities and customers with strollers. If alterations are needed, obtain a technical solution before ordering the work.
• Check the electrical system for the planned lighting, checkout equipment, and heating; test the internet and a backup connection.
• Arrange the checkout, stockroom, and retail fixtures so employees can receive goods and customers can browse freely. Check shelf lighting, price tag legibility, and fixture stability.
• Provide fitting facilities for a clothing store. This obligation is set out in paragraph 26 of Procedure No. 833.
• Provide a separate room for employees’ outerwear and personal belongings under paragraph 32 of Procedure No. 833.

Under paragraphs 10 and 32–34 of Procedure No. 833, the owner must ensure that the store and stockroom are kept in proper sanitary and technical condition and comply with occupational health and safety requirements and fire safety requirements. Assign responsibility for cleaning and storing goods; explain to employees which aisles and exits must remain clear.

To protect goods and equipment, assess the locks, entrance lighting, and need for a security alarm. Agree with the contractor who will receive and respond to an alarm, and set an internal procedure for issuing keys and closing the premises.

Find Out Whether a Fire Safety Declaration Is Required

Under Article 57 of the Civil Protection Code of Ukraine, the start of using premises for business activity is generally based on a submitted declaration that the material and technical facilities comply with fire safety legislation. In the declaration, the entrepreneur states that the property meets these requirements. For entities with a high risk level, a positive fire safety assessment by a suitably licensed entity is also required.

A tenant does not submit a declaration for real estate if the owner has already registered one. Ask the landlord for a copy and check that it applies to the specific leased property. A declaration is also not submitted for the use of trading spaces, kiosks, and containers at a market, provided they are placed in accordance with a plan approved by the state fire supervision authority. Another exception concerns properties accepted into operation in the prescribed manner after construction, reconstruction, restoration, or major repairs.

If no exception applies, arrange to submit the declaration before using the property. The right to carry out the relevant activities arises on the day it is received by the permitting authority; registration is free and takes place within 10 working days. Inspect exits, electrical systems, firefighting equipment, and aisle maintenance with the responsible specialist. Specify in the lease who maintains the building’s shared systems.

Open an Account and Notify the Tax Authority About the Store

Open a business account and agree with the bank on ways to accept payments. Obtain the fees, crediting times, payment refund terms, and equipment requirements. These details are needed for budgeting and daily reconciliation of revenue.

The store and stockroom are facilities through which business is conducted. Under paragraph 8.4 of Section VIII of Taxpayer Accounting Procedure No. 1588, Form No. 20-OPP—a notice of taxable objects and objects related to taxation or through which business is conducted—must be submitted to the tax authority at the primary place of registration within 10 working days after an object is registered, created, or opened. This also applies to leased premises.

Give the accountant the lease and premises handover document as soon as they are prepared. The accountant must determine the event that starts the deadline and enter the address, facility type, and right of use. After filing, review the information in the private section of the Electronic Cabinet. If the property is in an administrative-territorial unit where the business is not yet registered, the accountant must arrange registration at a non-primary place under paragraph 8.3.

A change to the address, type, name, type of property right, or status of the facility requires an update using Form No. 20-OPP under the same procedure and deadlines. Add these actions to the task list for relocating or closing the store.

Set Up the Checkout and Cashless Payments

A cash register (RRO) is a device or system that registers payments and stores their totals in fiscal memory. A software cash register (PRRO) performs fiscal functions through the tax authority’s server. A fiscal receipt confirms a registered payment for the sale or return of goods. For an ordinary store that accepts cash or payment cards, arrange to use a registered RRO or PRRO unless a lawful exception applies to the specific format.

Articles 2 and 3 of Law No. 265/95-VR extend payment transaction rules to card payments. The cashier must process the full purchase amount and provide the customer with a fiscal receipt in paper or electronic form. A payment terminal slip confirms the bank transaction and does not, by itself, replace a fiscal receipt.

For a transfer from the customer’s account to the seller’s account using an International Bank Account Number (IBAN), assess the actual payment mechanism: such a transfer differs from accepting a card through acquiring—a banking service for processing card payments. The presence of an IBAN in payment details or the use of a payment link does not by itself determine the transaction’s status. Before launching each payment method, obtain its description from the bank and determine with the accountant how to document the sale. A document confirming the purchase of goods is required even when a particular payment does not need to be registered through an RRO or PRRO.

Single-tax payers in Group 1 are exempt from using an RRO or PRRO under paragraph 296.10 of the Tax Code. For other special formats, check the grounds for exemption under Articles 9–10 of Law No. 265/95-VR. A store’s low turnover alone is not enough to dispense with a checkout.

Before opening, the owner, accountant, and checkout configuration specialist must complete its registration and configure the seller and store details, product names, prices, tax parameters, and payment types. For a PRRO, prepare the electronic signatures that will be used during operations. Compare the receipt details with the business information and train the cashier to provide the receipt to the customer using the chosen method.

When a Store Must Provide Cashless Payment

Under Resolution of the Cabinet of Ministers of Ukraine No. 894 dated 29.07.2022, the deadlines to provide cashless payments for ordinary fixed-location stores have already passed for all categories of settlements: the final stage, for settlements with fewer than 5,000 residents, began on January 1, 2025. The requirement also covers distance sales.

For Group 1 single-tax FOPs, vending machine sales, mobile trade and sales from portable stands, and sales of products grown or raised by the seller, the deadline is different: three months from the date martial law ends or is canceled. This special deferral does not automatically apply to a separate Group 2 store.

Paragraph 2 of Resolution No. 894 provides a territorial exception for traders in communities located in an area of military (combat) operations or temporary occupation, encirclement, or blockade. The exception also applies for three months after combat operations end and/or the territory is de-occupied or released from encirclement or blockade. To determine whether it applies to the store, the owner and accountant must consult the List of Territories of Hostilities and Temporarily Occupied Territories, approved by Order of the Ministry for Communities and Territories Development of Ukraine No. 376 dated 28.02.2025. The rules for compiling it and determining periods are set out in Resolution of the Cabinet of Ministers of Ukraine No. 1364 dated 06.12.2022.

1. Find the store’s territory. On the page for Order No. 376, open the part of the List for your region. Compare the region, district, community, and settlement with the store’s actual address. Also check the settlement code in the Classifier of Administrative-Territorial Units and Territories of Territorial Communities (KATOTTG) to avoid confusing settlements with the same name.
2. Compare the status and period. Read the category of territory and the start and end dates for hostilities, possible hostilities, or temporary occupation in the relevant row. Compare this information with paragraph 2 of Resolution No. 894 and the date on which you are determining the store’s obligation. Under paragraph 1-1 of Resolution No. 1364, territories without a specified end date for the relevant circumstances are considered to remain affected by them.
3. Determine when the exception ends. If the relevant circumstances have ended, include the additional three months after their end, de-occupation, or release from encirclement or blockade under paragraph 2 of Resolution No. 894. Save the relevant row and your deadline calculation, and arrange cashless payments before the exception expires.

The settlement’s mere presence on the List is not enough for an exemption: the List includes entries with different statuses and periods that have already ended. A note that information and communication systems are operating does not by itself establish eligibility for an exception under Resolution No. 894. The owner must determine whether the territorial circumstances and deadlines meet the conditions in paragraph 2, and check them again if the territory’s status changes.

Agree with the bank on a solution that gives customers the legally required option to pay without cash. Before opening, test a payment, a declined payment, and a refund in a training environment or using a method agreed with the bank. The cashier should know where to see confirmation that a transaction succeeded and how to avoid processing the same purchase twice.

Prepare Procedures for a Checkout Failure

Decide in advance what the cashier should do if there is a power outage, internet loss, or checkout software failure. A PRRO malfunction and loss of connection to the tax authority’s server require different actions, so the employee must be able to identify the cause of the stoppage and contact the responsible specialist.

• If the PRRO malfunctions. Under Article 5 of Law No. 265/95-VR, payment transactions must not be processed through it until the malfunction is fixed. On the day the malfunction is discovered, the owner must arrange notification to the tax authority, the PRRO manufacturer, and/or the service center, if there is one, by electronic communications in the form established by the Ministry of Finance of Ukraine. Paragraph 16 of Article 3 provides for this requirement.
• If the hardware RRO malfunctions. Notify the service center—the organization that maintains the checkout device—during the working day when the malfunction is discovered. Notify the tax authority where the business is registered as a taxpayer within two working days after the day the malfunction is discovered. Paragraph 16 of Article 3 permits written notice or notice by electronic communications in any form.
• For work during RRO repair or a power outage. Prepare in advance a properly registered backup RRO, or registered transaction record books and settlement books. A transaction record book contains daily settlement reports, and a settlement book contains numbered receipts for customers. Article 5 provides for this procedure while an RRO is out of order and being repaired or during a temporary power outage. The limit of 7 working days in this provision applies to power outages.
• If the business chose to stop transactions without these books when registering the RRO. The cashier must stop payment transactions until a backup RRO is properly connected or power is restored.
• If the PRRO loses its connection to the tax authority’s server. Offline operation, meaning operation without a current server connection, requires proper configuration and a fiscal number range obtained in advance for receipts. The receipt must state that the transaction was processed offline.

During martial law or a state of emergency, or in force majeure circumstances, paragraph 13 of Section II of this Law permits exceeding the general offline limits of 36 consecutive hours and 168 hours per month. The requirement to have a fiscal number range remains in force.

Within one hour after the connection is restored, arrange for offline documents to be sent to the tax authority’s fiscal server and submit notice of the time and date when offline settlements began and ended, using the form established by the Ministry of Finance of Ukraine. The documents must be sent before the fiscal report and fiscal daily report receipt for the relevant day are sent. The person responsible for the checkout must confirm that the server acknowledged delivery; until that confirmation, the documents must remain in the PRRO. On days when payment transactions take place, generate a daily fiscal report receipt—a document summarizing the day’s settlements.

Agree Terms with Suppliers and Receive Goods

For each supplier, agree on prices, minimum order quantity, payment deadlines, delivery, how discrepancies are handled during receiving, and how defective goods are dealt with. Find out which documents will accompany the delivery and who will handle warranty claims, if they are relevant to the goods. Build the opening order based on your demand estimate and ability to replenish stock.

The employee receiving a delivery must compare the goods with the delivery note: names, quantities, sizes, colors, completeness, and condition. Set damaged or disputed units aside, record the discrepancies, and agree on how to handle them with the supplier. Before displaying goods, enter accepted items in the inventory system, set prices, and specify their storage location.

Article 44 of the Tax Code requires figures in tax reports to be supported by documents. Keep contracts, primary documents, and payment confirmations so the accountant can link deliveries, payments, and returns to the supplier. Primary documents record business transactions, such as receiving a specific batch of goods. The accountant must determine retention periods taking paragraphs 44.3–44.4 into account.

Separately determine whether the business is subject to mandatory inventory accounting under paragraph 12 of Article 3 of Law No. 265/95-VR. This requirement does not apply to FOPs who are single-tax payers without VAT, except sellers of categories specified by law: technically complex household goods subject to warranty repairs, medicines, medical devices, and the jewelry and household articles made of precious materials specified by law. For an ordinary clothing or stationery store, take this exception into account while keeping management records of inventory quantities and values.

How a FOP Can Organize Mandatory Inventory Accounting

If mandatory inventory accounting applies to the business, the accountant must organize it and employees must sell only goods recorded in it. For FOPs, apply the Procedure for Keeping Inventory Records, approved by Order of the Ministry of Finance of Ukraine No. 496 dated 03.09.2021. It provides for an Inventory Accounting Form, which must be continually updated based on primary documents. These documents are mandatory attachments to the Form. A FOP can keep it on paper or electronically; for several points of sale, records must also be maintained for each separate facility.

1. Prepare the Accounting Form. Enter the surname, first name, and patronymic if any; the taxpayer’s registration number or passport details allowed under the Procedure; tax address; and the name and address of the store or storage location. In a paper Form, this information appears on the title page. The accountant must configure the columns under the annex to Procedure No. 496.
2. Record the opening balance. If goods are already on hand when the obligation arises, the FOP prepares a description in any form, listing names, quantities, units of measure, and value determined independently. Based on it, make the first entry: enter “1” in column 1, the entry date in column 2, “опис залишку товарів на початок обліку” (“description of inventory at the start of accounting”) in column 3, the description date in column 4, “1” in column 5, and the total value in column 7. Leave columns 6, 8, and 9 blank. If there is no opening inventory, do not make this entry.

3. Record receipts before sales begin. The person responsible for accounting enters the sequential entry number and date, type and date of the primary document, its number if any, and the total value of the goods received. In column 6, enter the supplier’s name and their taxpayer registration number or code in the Unified State Register of Enterprises and Organizations of Ukraine. For a person who officially refused a tax number on religious grounds and has the corresponding note in their passport, enter the number of the ID card (the passport in card form) under subparagraph 3 of paragraph 3 of Section II of Procedure No. 496.

   The primary document must identify the supplier and recipient, transaction date, names, quantities, and values of goods. The cashier may begin sales only after the corresponding entry has been made and the document is accessible in the store.

4. Record disposals in chronological order. In column 8, enter the total value supported by documents for internal transfers, returns to suppliers, destruction, loss, use for own needs, and cashless sales that may lawfully be processed without an RRO or PRRO. Do not enter sales processed through an RRO or PRRO in this column. For transfers between the business’s own stores or stockrooms, prepare a primary document for the internal transfer. In documents for destruction, loss, or use of goods for own needs, the person responsible for accounting must state the value at the acquisition price supported by the records; do not enter supplier and recipient details in these documents.
5. Keep the Form and documents at the point of sale. They must remain there until the last unit of goods listed in the relevant document is disposed of. Each month, group documents by the chronology of entries and/or file them together with the Form for subsequent retention. The accountant must also determine later retention periods under Article 44 of the Tax Code.

If an entry must be canceled, write “анульовано” (“canceled”) in the “Примітки” (“Notes”) column. To correct an entry, mark the original row “анульовано — виправлено” (“canceled — corrected”) with the number of the new row, and mark the new row “виправлено” (“corrected”) with the number of the original. This preserves the link between the document and the corrected information.

Documents accounting for and showing the origin of goods held at the point of sale must be available for the tax authority at the start of the relevant inspection. Under Procedure No. 496, they must be provided by the FOP or an employee who actually sells goods or processes payments. If original primary documents are not at the store, copies may be provided, followed by presentation of the originals before the inspection ends if required. The electronic Form must be opened in a format that allows viewing and/or copying. Before the first shift, the owner must show the salesperson where the documents are kept and how to open the Form.

Under paragraph 17 of Procedure No. 833, goods may not be sold without proper labels and documents required by law, including documents on quality and safety. Determine the required documents for each specific product. When ordering, ask the supplier to provide the documents, labels, and instructions required for that category at the same time.

Prepare Prices, Customer Information, and Returns

Before opening, display the business’s name on the facade and its operating hours near the entrance. In a visible and accessible place, set up a customer information corner with the name of the owner or the body authorized by them, and the addresses and telephone numbers of consumer protection authorities. These requirements are established in paragraphs 10 and 12 of Procedure No. 833. The responsible employee must also be able to provide customers on request with this Procedure, the consumer protection law, sanitary standards, and sales rules for the store’s specialization.

Customers must receive information about the goods before purchase. Check the names, characteristics, use instructions, manufacturer or seller details, necessary warnings, and warranty terms required under Article 15 of the Law “On Consumer Protection” No. 1023-XII. Under Article 4 of that Law, provide information and service in Ukrainian; additional translations may be displayed alongside it.

Apply the exchange and complaint rules below under Law No. 1023-XII. After martial law ends or is canceled, the person responsible for the store’s rules must account for the transition to the Law “On Consumer Protection” dated 10.06.2023 No. 3153-IX. Under paragraph 1 of its Final and Transitional Provisions, it enters into force one year after publication, but no earlier than the day martial law ends or is canceled. When it enters into force, Law No. 1023-XII ceases to apply.

Set clear price tags and check that shelf prices match checkout prices. Under part 3 of Article 15, show the price of the item or product category and the price of a standard unit. For packaged goods, state the package price; for unpackaged goods, state the price per unit of measurement normally used for that product. The price to the consumer must include taxes and mandatory charges paid at purchase.

If you advertise a discount, set a defined and limited period and a price below the usual price. The discount must apply to goods sold directly by your business. Tell customers the conditions and restrictions, previous price, and reduced price as required by Article 15. For a sale, specify a location or clearly defined group of goods, limit its duration, and apply prices below the usual prices.

How to Organize Exchanges and Handle Complaints

Under Article 9 of Law No. 1023-XII, customers have the right to exchange a non-food item of proper quality for a similar item within 14 days, excluding the day of purchase, unless the seller has announced a longer period. This applies to goods that do not suit them in shape, dimensions, style, color, or size, or that for other reasons cannot be used as intended. The goods must be unused, with their appearance, consumer properties, seals, labels, and proof of purchase—including electronic proof—preserved.

Before opening, the owner must compare the assortment with Annex 3 to Resolution of the Cabinet of Ministers of Ukraine No. 172 dated 19.03.1994. The list of goods of proper quality that cannot be exchanged or returned includes, among others, underwear and bed linen, hosiery, gloves, and printed publications. Explain to the cashier exactly which store items are subject to this exception. Handle complaints about defects in these goods under the rules for improper quality.

If a similar product is unavailable at the time of exchange, the customer may choose another product with a price adjustment, terminate the contract and receive a refund, or wait for the similar product to arrive. In the latter case, the seller must notify the customer on the day it arrives. If a contract is terminated under Article 9, the calculation is based on the price at the time of purchase, and the money is refunded on the day of termination. If that is not possible, agree on another deadline, but no later than seven days.

Handle complaints about defects under Article 8 of this Law. If a defect is found during the warranty period, the customer may demand a proportionate price reduction, free repair, or reimbursement of repair costs. For a significant defect caused by the manufacturer, seller, or service provider, or for a falsified product, confirmed by expert examination if needed, the customer may choose to terminate the contract and receive a refund or have the item replaced.

A significant defect is determined by the combined conditions in paragraph 12 of Article 1: it makes the product’s intended use impossible or unacceptable, was caused by the manufacturer, seller, or service provider, reappears after repair for reasons beyond the customer’s control, and has at least one additional feature. That feature may be that the defect cannot be repaired, that repair takes more than 14 calendar days, or that the product differs substantially from what the contract provided. The responsible employee must record the symptoms and the customer’s chosen remedy to determine the proper way to fulfill it.

The seller must accept goods of improper quality. Under part 5 of Article 8, arrange at the seller’s or manufacturer’s expense the delivery of bulky goods and goods weighing more than five kilograms for review of the claim and their return to the customer. Claims are considered after proof of purchase is presented and, for goods with a warranty period, a technical passport or substitute document showing the date of sale is also presented. If no warranty period or shelf life is specified, part 5 of Article 7 permits claims concerning defects discovered within two years of transfer of the goods.

Expiration of the warranty period does not always end the customer’s right to have defects repaired. Under part 10 of Article 8, the customer may demand free repair of defects caused by the manufacturer during the established service life or, if none is established, within ten years. If this demand is not met within the time limits in part 9 of Article 8, the customer may make other demands under part 1 of that Article.

The responsible employee must record the complaint and pass it on to determine the cause of the defect and the proper way to fulfill the demand. Referring the customer to the manufacturer does not replace the seller’s obligations. Under part 14 of Article 8, the customer has the right to take part in a quality inspection personally or through a representative. A claim may be refused because of a breach of use or storage rules if the seller or manufacturer proves that this caused the defects.

The responsible employee must keep documents confirming the cause and inform the customer of the grounds for the decision.

• Free repair of defects. Under part 9 of Article 8, defects must be repaired within 14 days from the date the goods are submitted for repair, unless the parties agree on another period. The responsible employee must record the date the goods are received. Record the agreed deadline and give it to the customer. Track the repair completion date: part 9 of Article 8 provides for a penalty—a monetary payment for breach of an obligation—of 1% of the goods’ value for each day the repair is delayed beyond the established period.

  Under part 6 of Article 7, the warranty period is extended by the time the goods are being repaired, calculated from the day the repair request is made. Keep the dates of the request and return after repair to calculate the remaining warranty correctly. If you sell goods listed in Annex 2 to Resolution No. 172, such as electric irons or electric kettles, the owner must organize an exchange fund—a supply of goods for customers’ temporary use during warranty repairs.

  At the customer’s written request, provide an appropriate similar item with delivery. Part 9 of Article 8 provides for a penalty of 1% of the item’s value for each day fulfillment of this request is delayed.

• Replacement of defective goods. If the goods are available, fulfill the request immediately; if a quality check is needed, do so within 14 days or as agreed by the parties. If the goods are unavailable, the replacement request must be fulfilled within two months of the application. If that is impossible, the customer has the right to choose another remedy provided by law. The responsible employee must record the customer’s choice and arrange for it to be fulfilled.

  Under part 7 of Article 8, a price change is disregarded when replacing with goods of the same brand, model, or item number. For replacement with goods of a different brand, model, or item number, determine the value of the returned goods using the price at the time of exchange if it has increased, or the price at the time of purchase if it has decreased.

  The responsible employee must check the calculation and record the exchange date: under part 7 of Article 7, the replacement item’s warranty period starts anew on that date.

• Refund for defects. Under part 7 of Article 8, if the price has increased, calculate the refund using the value at the time the claim is made; if it has decreased, use the value at the time of purchase. Refund the money on the day the contract is terminated or within an agreed period no later than seven days.
• Determining the cause of lost quality. If expert examination is needed during the warranty period, under part 4 of Article 17 the seller must arrange it within three days of receiving the customer’s written consent and pay for it initially. If the examination proves that the customer breached rules for use, storage, or transportation, or that a third party’s actions caused the defect, the law provides for denying the claim and requires the customer to reimburse the examination costs. The customer and seller may challenge the expert findings in court.

If an item has a warranty period, provide the appropriate warranty document with the sale date and explain who handles complaints. For online orders, the responsible employee must also keep proof of the date the goods were transferred to the customer: under part 4 of Article 7, if the contract is concluded at a different time from delivery, the warranty period is calculated from the transfer date.

If the goods require special installation, connection, or assembly, the period is calculated from the date this is completed. If the transfer, installation, connection, or assembly date cannot be determined, or the customer had the goods before the contract was concluded, under part 4 of Article 7 the warranty period is calculated from the contract date. Before determining the warranty expiry date, the employee responsible for complaints must establish which of these circumstances applies.

For seasonal clothing, take into account the start of the warranty period under Article 7 and Annex 1 to Resolution No. 172: April 1 for spring and summer goods and October 1 for autumn and winter goods.

Assign a person to handle complaints. The cashier must record the goods, purchase date, problem description, and customer’s request; refer it to the responsible person; and explain the next steps. After refunding money, check the transaction document, movement of funds, and inventory balance. Keep goods with a reported defect separate until the next steps are determined.

What to Prepare for Online Sales

If you will take orders through a website or social media, prepare a separate operating procedure before launch. Under Article 7 of the Law of Ukraine “On Electronic Commerce” dated 03.09.2015 No. 675-VIII, the owner must provide direct, simple, and stable access to seller information. Display the legal entity’s full name or the FOP’s surname, first name, and patronymic; the legal entity’s registered address or the FOP’s registered address and actual place of residence; an email address and/or online store address; and the legal entity’s identification code or the FOP’s taxpayer registration number.

For an entrepreneur who officially refused that number on religious grounds and has the corresponding note in their passport, state the passport series and number. Also explain the inclusion of taxes in the price and the delivery cost. License information is required if the chosen activity is subject to licensing.

Under parts 2–3 of Article 13 of Law No. 1023-XII, before a distance contract is concluded, the customer must receive the seller’s name and location, complaint procedure, main product characteristics, price including delivery, payment and delivery terms, warranty terms, period for accepting the offer, and procedure for terminating the contract. If the contract provides for periodic deliveries, state its minimum duration. If placing an order incurs electronic communications service charges that differ from the capped rate, disclose them as well. Confirm that this information has been provided in a written or electronic message the customer can save. The seller may not unilaterally change the confirmed terms.

Prepare the offer—a proposal to enter into a contract that includes the material terms of sale—with a lawyer, and determine how the customer accepts it. Under Article 11 of Law No. 675-VIII, a contract is concluded through an offer from one party and its acceptance by the other, called acceptance. The seller must receive a response accepting the offer in the manner prescribed by law. If acceptance is a particular action by the customer, clearly explain what that action means in the system next to the offer. If acceptance is made through an electronic message or form, configure signing under Article 12 of this Law. Links to separate contract terms must open without difficulty.

The specialist configuring the website must enable customers to correct entered data before accepting the offer and identify themselves in the system to conclude the contract. State in the offer or contract how to obtain it in a form that prevents changes to its content. Prepare the offer, electronic contract, and notices in Ukrainian; at the customer’s request and with the parties’ consent, the contract may be in another language. Request only information necessary to conclude and fulfill the contract.

Under parts 7 and 11 of Article 11 of Law No. 675-VIII, the seller must promptly confirm receipt of an order and give the customer confirmation of the electronic transaction when it is made or when the goods are transferred. Configure a notice or document with the seller’s name and location, complaint procedure, exchange and return terms, warranty obligations, and information about related services. For a contract without a specified term, state the termination procedure. The responsible employee must retain the agreed terms and confirmations so the details of a specific order can be reproduced.

State the actual characteristics, availability, and price in product listings. Assign an employee to reserve ordered goods so they are not sold in the store at the same time. Keep the contents of the purchase, agreed terms, payment confirmation, and dispatch confirmation for every order. Under part 11 of Article 8 of Law No. 1023-XII, a transaction document must be issued or created electronically no later than the transfer of goods.

Also determine the timing of the fiscal receipt under the rules for the chosen payment method. Under Article 13 of Law No. 675-VIII, payment methods, deadlines, and procedures are defined in the contract, and the person who receives the funds must issue a document confirming receipt with the payment date.

Unless the parties agree otherwise, part 6 of Article 13 of Law No. 1023-XII requires goods to be delivered within a reasonable period, but no later than 30 days after the customer consents to conclude the contract. If the ordered goods are unavailable and the contract cannot be fulfilled, the seller must inform the customer immediately and in any event no later than this deadline. The employee should therefore check availability before confirming an order.

Under part 4 of Article 13, a customer may notify the seller of the termination of a distance contract within 14 days of confirmation of the information or receipt of the goods or first delivery. Returning physical goods also indicates termination of the contract. If the confirmation of information does not comply with part 3 of Article 13, the period for terminating a contract for physical goods is 90 days from receipt of the goods or first delivery. If the seller corrects the confirmation during that period, the customer has 14 days from receiving the corrected confirmation. Proper notice of order terms is also necessary for the seller to determine these periods correctly.

Apply the exceptions in part 5 of Article 13 only to orders that meet their conditions. For example, unless the contract provides otherwise, the right to terminate does not apply to goods made or altered to order that cannot be sold to another person or can be sold only at substantial financial loss. For other categories, compare the conditions with the full list in that part.

Organize distance-sale returns under part 7 of Article 13 and parts 5–9 of Article 12. The customer informs the seller where the goods are available for return; the seller bears the costs associated with the return. The customer must keep the goods in an unchanged condition. Opening the packaging, inspecting, or testing the goods does not, by itself, deprive the customer of the right to terminate the contract. That right also remains if the goods are destroyed, damaged, or spoiled through no fault of the customer. When accepting a return, the responsible employee must record the condition of the goods and the customer’s explanation of any damage, if applicable.

The responsible employee must arrange receipt of returned goods in time: if the seller takes no steps to retrieve them within 60 days after the customer receives the goods, the law provides that ownership passes to the customer without any payment obligation. Failure to provide the required document or confirmation of information also has consequences under part 6 of Article 12: after the customer notifies the seller that the contract is invalid, the seller must refund the money received and reimburse the cost of returning the goods within 30 days.

For refunds under a distance contract, arrange payment without delay and no later than 30 days from the notice of termination. Customers have the right to retain goods until the amount paid is refunded, so the responsible employee must not make payment conditional on the store receiving the goods first. The procedure for payment and returns can be checked against the State Service of Ukraine on Food Safety and Consumer Protection’s guidance on online purchases.

For late refunds, part 9 of Article 12, applied through part 7 of Article 13, provides for a penalty of 1% of the goods’ value for each day of delay. Before launch, a lawyer must align the distance contract and return terms with your assortment, and the employee must know how to find order confirmation, receive a customer notice, and determine the deadline for fulfilling the request.

Employ Staff Before Their First Work Shift

Determine who will receive goods, make sales, process returns, order replenishments, and keep records. One person may perform several functions in a small shop, but the schedule must allow time for receiving deliveries and cover the salesperson’s absence. During interviews, assess product knowledge, accuracy with payments, and the ability to explain purchase terms to customers.

Under Article 24 of the Labor Code of Ukraine, an employee may not be allowed to work without an employment contract formalized by an order or directive from the employer and notification to the tax authority of the hire. The employer or authorized accountant must submit notice before work begins and keep proof of submission. This must also be done before training during which a new employee is already performing work duties.

In general, Article 24 requires an employment contract with an individual employer to be in writing. During martial law, the parties determine the form of the employment contract by agreement under Article 2 of Law No. 2136-IX. For practical work organization, it is advisable to record the position, pay, schedule, start date, and duties in writing. The special rule on contract form does not remove the requirement for an order and notice before the employee is allowed to work.

After formalizing the hire, train the salesperson to find goods, apply the agreed price, accept payment, issue a receipt, process returns, and close the shift. Separately explain what to do during an air raid alert, fire, equipment failure, or difficult customer complaint. The employee must know whom to call and which decisions they may make independently.

Track Inventory, Price Tags, and Sales in Torgsoft

Before opening, enter the received goods in Torgsoft and compare quantities with the actual stock. In “Стан складу” (“Warehouse Status”), you can view stock, sizes, prices, and costs, print labels, and track the movement of goods after receipt, sale, or return. In Torgsoft, an accounting center is a store or stockroom for which records are kept. The owner can use this information to find discrepancies and plan purchases.

A Torgsoft license requires payment; choose its format based on the number of workstations and the required processes. “Старт” (“Start”) includes one store and one or two cash registers, but does not support multiple accounting centers, transfers between stockrooms, wholesale, a bonus system, or an online store. Before payment, agree on configuration, term of use, setup, and service. Use the software together with properly prepared primary, personnel, and tax documents.

Torgsoft offers a separate paid “Програмний РРО” (“Software RRO”) option, code 084, billed annually per device, for fiscalizing sales—that is, registering payments and generating fiscal receipts. Before use, register the PRRO, configure the checkout and electronic signatures, and test receipt issuance. The option supports online and offline modes; offline operation requires an assigned fiscal number range and compliance with legal conditions. Check the current price and commercial terms on the license and options pages, and agree on those terms for your equipment.

Check the Store Before Opening

The owner should go through the entire purchase process with the salesperson, from finding goods on a shelf to reconciling the money. Perform practice transactions in the environment designated for this purpose and agreed with the checkout configuration specialist. Process the first actual purchase and any possible return according to the actual circumstances.

1. Registration and taxes. Check the business details, activities, start date of the chosen tax regime, and payment calendar.
2. Premises. Prepare the lease and handover document, determine the grounds concerning a fire safety declaration, and check the information reported on Form No. 20-OPP.
3. Goods. Select several items in different sizes or types and compare them with delivery notes, labels, and inventory in the software. If a FOP is required to keep records under Procedure No. 496, also check the entries in the Accounting Form and make sure the relevant primary documents are available in the store.
4. Price. Scan an item and compare the checkout price with its price tag. Test a discount separately if one is planned.
5. Sale. Check the seller and store details, item name, quantity, amount, payment method, and how the customer receives the receipt.
6. Return. The salesperson must explain the grounds, locate the purchase, and show the processing steps. Check how inventory and funds will change.
7. Cash. Prepare change and a procedure for recording cash deposits and withdrawals. Keep employees’ personal money and belongings away from the checkout area.
8. Cashless payment. Test confirmation of a successful payment, what to do after a decline, and the procedure for a bank refund.
9. Employees and customers. Ensure employees are formally hired before work and that the schedule, price tags, seller information, and complaint procedure are available to customers.
10. Online orders. If you launch distance sales, check access to seller details and contract terms, data correction before ordering, confirmation of order receipt, and delivery of the agreed terms to the customer.
11. Checkout failure. Ask the salesperson to explain what to do in case of a breakdown, loss of connection, or power outage, and to show the contacts for responsible people.
12. End of day. Assign responsibility for the fiscal daily report receipt, reconciliation of funds and inventory, and data retention.

After the first day, compare sales minus returns with the movement of goods and money. Expected cash equals opening change plus cash receipts minus refunds paid in cash and recorded withdrawals, taking account of other recorded cash movements. Reconcile card sales with the bank’s data, taking fees and crediting times into account. Record the full sale amount, the actual amount credited to the account, and the specific bank fee separately so the difference is clear. Each discrepancy should be explained by a specific transaction.

During the first weeks, the owner should record daily the number of purchases, average purchase, contribution from sales toward costs, returns, and out-of-stock items. Calculate the average purchase as sales divided by the number of purchases over the same period. Replenish the assortment based on actual demand and delivery times. Start advertising with one or two channels and a defined budget, and ask customers how they heard about the store; this will help estimate customer acquisition costs.

Official Acts for Setting Up and Operating a Store

• Law of Ukraine “On State Registration of Legal Entities, Individual Entrepreneurs and Public Organizations” dated 15.05.2003 No. 755-IV — Article 18: documents for FOP registration.
• Tax Code of Ukraine dated 02.12.2010 No. 2755-VI — Article 44: documentary confirmation of data and its retention; Articles 291–292: simplified tax system conditions and income; Article 296: accounting, reporting, and Group 1’s exemption from RRO; Article 298: choosing and changing the tax regime.
• Order of the Ministry of Finance of Ukraine “On Approval of the Procedure for Registration of Tax and Fee Payers” dated 09.12.2011 No. 1588 — Section VIII, paragraphs 8.1–8.8: taxable objects and Form No. 20-OPP.
• Law of Ukraine “On the Use of Cash Registers in Trade, Public Catering and Services” dated 06.07.1995 No. 265/95-VR — Articles 2–3: payments, receipts, inventory, and notices of malfunctions; Article 5: failures and offline operation; Articles 9–10: exceptions; paragraph 13 of Section II: special offline operating periods.
• Order of the Ministry of Finance of Ukraine “On Approval of the Procedure for Keeping Inventory Records for Individual Entrepreneurs, Including Single-Tax Payers” dated 03.09.2021 No. 496 — Section I: scope and primary documents; Section II, paragraphs 1–11: Accounting Form, opening balances, receipts and disposals, supplier details, corrections, retention, and provision of documents; annex: Inventory Accounting Form.
• Resolution of the Cabinet of Ministers of Ukraine No. 894 dated 29.07.2022 on deadlines for providing the option of cashless payments — paragraphs 1–2: deadlines, special deferral, and territorial exception.
• Order of the Ministry for Communities and Territories Development of Ukraine No. 376 dated 28.02.2025 approving the List of Territories of Hostilities and Temporarily Occupied Territories — paragraph 1 and the approved List: territories, their categories, settlement codes, and dates of relevant periods.
• Resolution of the Cabinet of Ministers of Ukraine No. 1364 dated 06.12.2022 on compiling the List of Territories of Hostilities and Temporarily Occupied Territories — paragraphs 1, 1-1, 1-6–1-7 and the annex: approval of the List, determination of periods, territorial codes, updates, and the information form.
• Resolution of the Cabinet of Ministers of Ukraine “On Approval of the Procedure for Conducting Trade Activities and Rules for Trade Services in the Consumer Goods Market” dated 15.06.2006 No. 833 — paragraphs 5, 10–12, 17, 20–23, 26, 32–34: start of trade, premises, information, prices, payments, fitting, and storage.
• Law of Ukraine “On Consumer Protection” dated 12.05.1991 No. 1023-XII — Articles 1 and 4: definitions and customers’ language rights; Articles 7–9: warranty, defects, exchange, and returns; Articles 12–13: distance contracts and returns; Article 15: information and prices; Article 17: customer rights and expert examination.
• Law of Ukraine “On Electronic Commerce” dated 03.09.2015 No. 675-VIII — Article 7: seller information and contract details; Article 11: offer, acceptance, data correction, and order and transaction confirmation; Article 12: signing; Article 13: payment and confirmation of receipt of funds.
• Resolution of the Cabinet of Ministers of Ukraine “On Implementation of Certain Provisions of the Law of Ukraine ‘On Consumer Protection’” dated 19.03.1994 No. 172 — Annex 1: start of seasons for warranty periods; Annex 2: goods for which an exchange fund must be established during warranty repairs; Annex 3: goods of proper quality that cannot be exchanged or returned.
• Law of Ukraine “On Consumer Protection” dated 10.06.2023 No. 3153-IX — paragraphs 1 and 3 of the Final and Transitional Provisions: conditions for entry into force and cessation of Law No. 1023-XII.
• Labor Code of Ukraine dated 10.12.1971 No. 322-VIII — Articles 21 and 24: employment contracts and conditions for starting work.
• Law of Ukraine “On the Organization of Labor Relations under Martial Law” dated 15.03.2022 No. 2136-IX — Articles 1–2: application of special rules and form of employment contracts.
• Civil Protection Code of Ukraine dated 02.10.2012 No. 5403-VI — Article 57: fire safety declaration, exceptions, and start of use of premises.
• Diia: automatic FOP registration — application submission and receipt of the result.
• Diia: “e-Entrepreneur” — business registration and related electronic services.
• State Service of Ukraine on Food Safety and Consumer Protection: “Everything You Should Know About Online Shopping” — purchase processing, distance returns, and customer refunds.