According to the legislation of Ukraine, an agreement can be concluded orally or in writing. The oral form is used, for example, in retail. The written form of an agreement is used when making deals: between legal entities; between individuals and legal entities, except for cases when the agreement is concluded orally; between individuals, if a deal is concluded for an amount exceeding a non-taxable minimum income of citizens 20 or more times; in other cases, when a written form is established by law.