Theoretical background: The main components of costumer value are the product, brand and image, personnel relationships and service activities, and offer availability. In retail, the important attributes of the products on sale are their range, price and terms of sale, relevant proximity and the benefit of obtaining, which includes spatial accessibility, emotional offer and time value. Modern trade solutions have created a wide range of opportunities for the client to facilitate access to the product offer through the introduction of various trading formats. The trade format should be understood as various concepts of retail outlet activity, which includes the formation of their infrastructure, immediate environment and the organisation of the sale of goods.Purpose of the article: The goal of the article is to classify the factors that create customer value using various formats of retail trade in consumer goods in the Ukrainian and Polish markets.Research methods: The following methods were used in this research: the abstract and logical method was used for generalising the theory and formulating conclusions; secondary research and survey were used for identifying the trends and patterns of efficiency in the studied factors; and the graphical method was used for visualising the results of the research.Main findings: In certain formats of sales points, the value for the customers is the breadth of the choice of goods and their quality, location and speed of purchase, the benefits arising from the level of prices and promotions, the service level and the general climate of the time offered by a store. The availability and possibility of goods choice has formed certain trends and customer habits among the buyers of consumer goods who are showing a preference for large purchases in hypermarkets and discount stores, supplementing purchases in specialised stores and only infrequently (in the Polish version) in markets/bazaars.