How to open an online store

Is it worth opening an online store?

An online store can be launched without a physical sales area, but legal and manageable operations require business registration, KVED codes, a tax model, payment and fiscalization rules, a website or marketplace, delivery, and product accounting. A technical launch without purchasing inventory and an advertising budget may cost approximately from UAH 15,000 to 90,000: the lower limit assumes a ready-made platform and an existing computer, while the upper limit includes a separate warehouse workstation and equipment. Registration of a Sole Proprietorship takes up to one day, while the practical launch usually requires several more weeks to prepare the catalog, payments, delivery, and end-to-end testing.

Is it worth opening an online store

An online store makes sense if you understand demand, the cost of acquiring a customer, delivery and return expenses, and can maintain accurate stock balances. Competition online is high, so simply having a website does not generate sales.

There is no universal standard margin for online retail. Cosmetics, clothing, spare parts, electronics, and building materials have different purchase prices, return rates, logistics costs, and advertising expenses. Before launch, calculate the gross margin per unit: selling price minus purchase price, payment processing fee, part of the delivery cost, packaging, returns, and variable advertising expenses.

Seasonality also depends on the product. Collections and weather matter for clothing and footwear, holiday periods are peak seasons for gifts, while demand for some products is more stable. At the start, it is better to test 20–50 key items than to purchase a large catalog without turnover data.

How much money is needed to start?

How much money is needed to start

For an online store, it is convenient to divide the budget into the technical launch, inventory, packaging, and promotion. Calculate inventory separately because the difference between an accessories store and an electronics store may be significant.

Expense item	Approximate cost	What it depends on
Sole Proprietorship registration	UAH 0	State registration of a Sole Proprietorship is free of charge
Domain	about UAH 500 per year for the common .com.ua zone	Registrar and domain zone
Hosting for your own website	approximately UAH 1,300–11,500 per year	Storage space, load, backups, server resources
Ready-made online store platform	from UAH 288 to 4,200 per month; separate setup work may cost UAH 0–30,000	Number of products, functions, design, and integrations
Wireless scanner	about UAH 2,500	Code types, operating range, housing protection
Label and waybill printer	approximately UAH 3,500–7,800	Print width, network connection, printing method
Data collection terminal	about UAH 19,200, if needed	Warehouse size and number of scanning operations
Computer or warehouse workstation	UAH 0 if equipment is already available; a separate all-in-one PC may cost about UAH 20,000–30,000	Number of employees and workstations
Inventory	separate budget	Niche, average purchase price, stock depth, supplier terms
Advertising	separate test budget	Acquisition channel, cost per click, website conversion, repeat purchases

These amounts are approximate benchmarks based on publicly available rates and prices from Ukrainian suppliers. For your project, prepare two budgets: a minimum launch configuration and a configuration for after the planned order volume is reached.

Step 1. Business registration

Sole Proprietorship or LLC

For a small online store with one owner, a Sole Proprietorship is usually considered: registration is free, reporting is simpler, and the simplified taxation system is suitable for many retail formats. An LLC may be worth considering if there are several founders, investors, corporate customers, or if a different liability and management model is required.

The form of business is not determined simply by the fact that sales are made online. It depends on turnover, product range, counterparties, number of employees, and the tax model.

Which single tax group to choose

Group I is not suitable for a standard online store: it is intended for retail sales from trading places at markets and certain household services provided to individuals.

Group II may be suitable for a Sole Proprietorship that sells goods, has no more than 10 hired employees, and does not exceed the annual income limit of UAH 7,211,598. The maximum single tax rate is UAH 1,729.40 per month, the military levy is UAH 864.70 per month, and the minimum Unified Social Contribution is UAH 1,902.34 per month. A local council may set a lower single tax rate.

Group III provides a higher income limit of UAH 10,091,049. The single tax rate is 5% of income or 3% of income with VAT, and the military levy is 1% of income. The minimum Unified Social Contribution for a Sole Proprietorship is UAH 1,902.34 per month unless there is a legal basis for exemption from payment.

Before choosing a group, check whether your type of activity is permitted under the simplified taxation system and whether you plan operations that require VAT or another tax model.

Which KVED codes are required

The basic code for online retail is 47.91 «Retail sale via mail order houses or via Internet». It covers retail sales of goods online.

Also check the codes for your specific product range and additional sales channels. For example, the classifier refers trade in motor vehicles and auto parts to separate groups. If you plan to have an offline store, wholesale trade, manufacturing, or services, add the corresponding business activities before launch.

How to submit documents

A Sole Proprietorship can be registered through the Diia portal. The service is free of charge, the standard processing time is one day, and automatic application submission takes up to 10 minutes.

Before submitting, prepare passport details, taxpayer registration number, a list of KVED codes, contact details, and a decision regarding the taxation system. After registration, check the entry in the Unified State Register, your single tax payer status, open a business account in IBAN format, and configure the method for accepting payments.

Step 2. Permits and licenses

There is no separate license required solely for operating an online store that sells ordinary unregulated goods. Permits depend on the product range. Before publishing a product, check the special rules for alcohol, tobacco products and liquids for electronic cigarettes, medicines, weapons, food products, and other regulated categories.

The website must provide the buyer with information that makes it possible to identify the seller, the main product characteristics, the final price, payment and delivery terms, warranty conditions, and the procedure for submitting a claim. For a distance contract, current law gives the consumer the right to withdraw from the contract within 14 days from confirmation of the information or receipt of the goods, unless the specific product falls under exceptions provided by law.

Before launch, prepare the pages «Payment and Delivery», «Exchange and Returns», seller contacts, details of the Sole Proprietorship or LLC, warranty terms, and a personal data policy. In the product card, show the actual characteristics and the full price without hidden mandatory charges.

Step 3. Premises

An online store without customer pickup does not need a sales area. You need a place where you actually receive, store, pick, and hand over goods to the carrier: an apartment, office, or warehouse, provided that the product properties and terms of use of the premises allow this.

For a warehouse, check courier access, power supply, internet, security, temperature and humidity, and space for receiving deliveries, packaging, and returns. Goods with special storage conditions require a separate review of regulatory requirements.

Information about the facility through which business activities are carried out must be submitted to the State Tax Service using form 20-OPP within 10 business days after the registration, creation, or opening of such a facility. For online retail using ECR or PECR, the name and address of the business unit in the cash register registration data must correspond to the information in form 20-OPP.

Step 4. Cash register and fiscalization

For an online store, the obligation to use an ECR or PECR depends on the payment method. The State Tax Service requires fiscalization when payment is made by an electronic payment instrument, through a payment service, or in cash upon receipt of the goods.

An ECR or PECR is not used if the buyer transfers funds exclusively to the seller's current account using full bank details in IBAN format. If the store accepts different payment methods, describe a separate scenario for each one: card prepayment, payment using bank details, cash on delivery, and payment at the pickup point. For cash on delivery, separately determine who actually accepts the funds and which payment document the buyer receives.

Torgsoft software PECR can be used together with the «Trade with invoice issuing» mode: the software generates fiscal receipts for payments and prepayments according to the configured payment method. After fiscalization, the payment is not deleted from the document; a corresponding operation is created for a refund.

Before launch, make test payments for a small amount and check the receipt, business unit name, address, product items, payment method, and refund. Failure to process a payment transaction through an ECR or PECR and failure to issue the proper receipt is subject to a financial penalty of 100% of the value of the goods for the first violation and 150% for a subsequent violation.

Step 5. Store equipment

A purely online store needs an order processing station. A full set of offline checkout equipment is required only if there is a pickup point or a physical retail location.

Computer or laptop. The manager uses it to process orders, print documents, work with accounting, and interact with delivery services.
Wireless scanner. For receiving, picking, and checking orders, the Mobitehnika MT-3368B scanner is suitable. It reads 1D and 2D codes and does not tie the employee to the desk with a cable.
Label printer. The Xprinter XP-420B WIFI prints product labels and large labels for waybills. For a warehouse with several work areas, network connectivity reduces the number of cables.
Labels. For product labeling, you can use 40×25 mm TOP thermal labels. Choose the size according to the information on the label and the printer model.
Data collection terminal. For a large warehouse, the LECOM T80 2D Android helps scan products during receiving and inventory without constantly returning to the computer.
Scales. They are needed if weight affects the sale or shipment parameters. Separate retail scales may not be necessary for lightweight items sold by unit.
Receipt printer. It is not mandatory for electronic fiscal receipts. At a pickup point, the need depends on the selected document issuance scenario.
Bank POS terminal. It is required for physical card payments at the pickup point. For online-only payments, internet acquiring or payment using bank details is used.

Do not buy equipment based on a list from someone else's store. First describe the operations: how many deliveries you receive, how many orders you pick, whether you print waybills, whether customer pickup is available, and whether inventory needs to be performed without stopping warehouse operations.

Step 6. Product and cash accounting

The main risk for an online store arises when the website, warehouse, and payments are maintained in different lists. Each product needs one product card with a SKU, barcode, purchase and selling price, stock balance, photo, and characteristics. For clothing, size and color are added; for equipment, serial numbers may be required; for delivery, weight and dimensions are useful.

If accounting is maintained in Torgsoft, the online store synchronization option transfers product data, availability, properties, and descriptions to the website, while orders can be received in the software for further processing. Connecting a third-party website requires its developer to work with the supported data exchange format.

Orders from the website can be received in the «Remote Customer Order» mode or, according to the configured scenario, converted into an invoice. Product reservation can be configured for the invoice: if the order contains a reservation date, the item is reserved until that date; otherwise, the period specified in the accounting center settings is used.

The owner should see four things every day: what is actually in stock, what has already been reserved, what has been paid for, and which orders have not yet been completed. For several sales channels, set separate synchronization rules and check the exchange log after catalog changes.

Conduct inventory regularly. A scanner is sufficient for a small warehouse; a larger warehouse can use a data collection terminal or an Android device with an inventory application. The result is compared with the accounting balance, after which the cause of each shortage, surplus, or inventory mismatch is analyzed.

Step 7. Suppliers and product range

Evaluate a supplier by purchase price, minimum order quantity, delivery time, product documents, defective goods return rules, availability of photos and characteristics, and stock stability. For imported or regulated goods, separately check documents on origin, conformity, and labeling.

At the start, divide the product range into three groups: products that attract customers, complementary products, and test items. Do not try to cover all subcategories immediately. It is better to have accurate product cards and actual availability in a narrow catalog than thousands of items with outdated prices.

For each SKU, set a minimum operating stock level taking delivery time into account. If the supplier delivers once a week, the stock should cover sales until the next delivery and include a small buffer for fluctuations in demand. After the first 4–8 weeks, review the levels based on actual turnover.

If you work on an order basis without your own warehouse stock, clearly display the «made to order» status, the expected shipping time, and payment terms on the website. Do not present the supplier's stock as your own physical availability if it can change before confirmation.

Step 8. Staff

With a small number of orders, the owner can combine purchasing, website content management, and shipping. As the flow grows, roles are usually separated: order manager, warehouse and packing employee, merchandiser, or website content specialist. Determine the number of employees based on workload and the distribution of operations.

The minimum wage is UAH 8,647 per month. The employer withholds 18% personal income tax and 5% military levy from the employee's salary and charges the Unified Social Contribution at the standard rate of 22%. Before the employee starts work, prepare an employment contract, hiring order, and notification to the State Tax Service.

In the accounting software, create a separate user account for each employee. An order manager does not need permission to edit old receipts, a packer does not need access to financial reports, and a website content specialist should not have access to cash operations. Access rights separation reduces accidental changes and makes it easier to audit actions.

Step 9. Launch and first sales

One week before opening, stop adding new functions and perform an end-to-end test. Create a test product, record its receipt, publish it on the website, place an order, reserve the item, accept payment, generate a receipt according to your scenario, create a waybill, ship the order, and then simulate cancellation and return.

Separately check the mobile version of the website, search, filters, price, stock balance, delivery cost, order email or notification, returns page, and seller contacts. Test different payment methods because errors often occur specifically at the transition between the website, bank, accounting system, and fiscalization.

Launch the first advertising campaign for a limited group of products. Measure the cost per order, cancellation rate, unclaimed shipment rate, average order value, and gross margin after variable expenses. Make scaling decisions after several sales and return cycles, when the data already reflects actual customer behavior.

Common mistakes at the start

Large catalog before testing. The entrepreneur uploads thousands of items and then discovers incorrect categories, prices, or characteristics. First test 20–50 products and one complete order cycle.
Separate stock balances on the website and in the warehouse. Manual updates quickly create a situation where a customer orders a product that has already been sold. Define one source of product data.
No reservation. An online order is accepted, but the last unit is sold to another customer. Set a reservation rule and a reservation release period.
Undefined fiscalization scenario. The store connects card payments or cash on delivery but does not determine when the receipt should be generated. Describe each payment method before launch.
Incomplete seller information. The website does not contain seller details, delivery terms, warranty information, or a return procedure. This creates legal risk and increases the number of customer inquiries.
Purchasing without turnover calculations. Money remains tied up in slow-moving products while popular items run out. Start with the core product range and review stock based on actual sales.
The same permissions for all employees. The manager, packer, and merchandiser can change unnecessary data. Separate roles and assign responsibility for key operations.

Opening checklist

Define the niche, suppliers, and 20–50 products for the test catalog.
Calculate gross margin taking into account payments, delivery, packaging, returns, and advertising.
Choose a Sole Proprietorship or LLC.
Check the tax group and restrictions for the product range.
Add KVED 47.91 and other required business activity codes.
Register the business and check the data in the registers.
Open a business IBAN account.
Check whether licenses, permits, or special product documents are required.
Determine the storage location and submit form 20-OPP within the required period.
Choose a website, ready-made platform, or marketplace.
Prepare seller details, payment, delivery, warranty, exchange, and return information.
Create the catalog structure, characteristics, photos, SKUs, and barcodes.
Define a single source for prices and stock balances.
Describe scenarios for prepayment, IBAN payment, cash on delivery, and customer pickup.
Register an ECR or PECR if your payment methods require it.
Select a scanner, label printer, consumables, and warehouse equipment.
Configure product reservation for orders.
Configure waybills and the rules for transferring orders to the delivery service.
Hire employees properly and separate access rights.
Perform an end-to-end test of sale, cancellation, return, and inventory.
Launch advertising for a limited group of products and measure the economics of each order.

Questions and answers

? Can an online store operate as a Group II Sole Proprietorship

Yes, if you sell goods permitted under the simplified taxation system, do not exceed the income limit, and have no more than 10 hired employees. If the business exceeds these limits or requires another tax model, check the conditions of Group III or the general taxation system.

? Is PECR required if the customer pays by card on the website

Yes, card payments and payments through a payment service are among the scenarios for which the State Tax Service requires an ECR or PECR. The exception applies only to payments made exclusively by direct bank transfer to the seller's current account using full IBAN details.

? Is a warehouse required

A separate commercial warehouse is not always required. If the goods can legally and safely be stored in the available premises, a small store can start there. As inventory grows, assess space for receiving, address-based storage, packaging, returns, and carrier operations.

? Can you sell simultaneously through your own website, Prom.ua, and Rozetka.ua

Yes. Each channel needs its own rules for categories, characteristics, prices, stock balances, and orders. It is advisable to keep the accounting stock balance in one source and transfer it to the platforms using separate settings.

? How to avoid selling the last unit to two customers

Accurate stock balances and reservation of online orders are required. After an order is accepted, the item should be unavailable for another sale until the order is canceled, completed, or the reservation period expires.

? How to manage sizes and colors in an online store

Each physical product variant should have its own accounting stock balance. On the website, these variants can be combined into one model with size or color selection if the platform supports such grouping.

? What to do if the website is already operating

First determine which data the website should receive from the accounting system and which orders it should send back. To synchronize a third-party website with Torgsoft, its developer must implement data exchange using the technical format supported by the software. Before full launch, test a small group of products and a test order.

? Can a product purchased online be returned

For a distance contract, the consumer has the right to notify the seller of withdrawal from the contract within 14 days from confirmation of the information or receipt of the goods. The law contains exceptions for certain products and situations, so the return rules should be checked specifically for your product range.

Where to start with automation

Before purchasing equipment, run your own scenario from receiving to return: create several products, print a label, transfer the catalog to the website, accept a test order, reserve an item, process payment, generate a receipt and waybill, then cancel the order and check the stock balance. The Torgsoft demo version works for 30 days. Equipment for receiving, labeling, and picking orders is available in the retail equipment section.

The amounts, rates, limits, and requirements are provided as of September 2026. Tax legislation changes: before registration and document submission, check the current values on the State Tax Service website.