Ukraine requires all VAT‑registered businesses to issue electronic invoices in XML format and submit them to the Unified Register of Tax Invoices before sending them to recipients. Public sector suppliers must use e‑invoicing for all transactions, with digital signatures mandatory and invoices archived for three years.
Since 2018, all VAT‑registered businesses must issue electronic invoices and report them to the tax authority.
Invoices must be issued in XML format based on Ukraine’s national standard for tax compliance.
Invoices must be submitted via the Unified Register of Tax Invoices for validation before being sent to recipients.
Yes, digital signatures are mandatory for all electronic invoices to ensure authenticity and security.
Get VAT and indirect tax news delivered to your inbox twice a week.
No spam. Unsubscribe anytime.
Dev · 10 days ago
The Ukrainian government is drafting a major bill to raise the VAT registration threshold for individual entrepreneurs from UAH 1 million to UAH 4 million, potentially submitting it to parliament in March. The bill also includes changes to parcel taxation, digital platform taxation, and a fixed military levy of 5%. Implementation dates are pending, with the threshold possibly taking effect after the war ends or Ukraine joins the EU.
Comarch · about 1 month ago
Ukraine requires electronic invoicing for taxpayers with annual revenue above UAH 1 million, and mandates SAF‑T reporting for SMEs since 1 Jan 2023 and for large enterprises since 1 Jan 2022. The Cabinet adopted a two‑year experimental e‑TTN project on 30 May 2024, which will become mandatory after the trial period, eliminating paper consignment notes.
Shared Services Link · about 11 hours ago
Irish Revenue has clarified the implementation schedule and scope for the B2B e‑invoicing and real‑time reporting regime under the ViDA reforms. The phased rollout begins in November 2028 for large corporates, expands to all VAT‑registered businesses in intra‑EU trade by November 2029, and covers all cross‑border B2B transactions from July 2030. Large corporates must issue structured e‑invoices and report key data, while all VAT‑registered businesses must be technically capable of receiving structured e‑invoices.
Crowe Poland · about 16 hours ago
On 11 February 2026, the EU General Court ruled that Polish VAT deduction rules are inconsistent with EU law, allowing businesses to deduct VAT in the month the transaction occurred if the invoice is received before the filing deadline. The decision invalidates the practice of postponing deductions to the next settlement period and is binding on Polish tax authorities, potentially improving liquidity for taxpayers. The ruling may prompt amendments to national regulations.
EY Global Tax News · about 16 hours ago
Ireland’s Revenue has clarified that large corporates managed by its Large Corporates Division will be required to adopt e‑invoicing from 1 November 2028, while financial services firms will not be in scope for Phase One but must still receive e‑invoices from that date, with full implementation starting in November 2029. The move aligns with the EU’s VAT in the Digital Age initiative and will be followed by real‑time VAT reporting.
The Dubrovnik Times · about 20 hours ago
Croatia has announced it will extend the reduced 5% VAT rate on certain energy products until March 31, 2027, to help curb inflation. The measure covers natural gas, district heating, and various wood fuels, and the extension is expected to forgo about €47 million in revenue. Without the extension, the rate would revert to 13% at the end of March 2026.
