Ukraine
UAEvery VAT tax invoice (податкова накладна) must be drawn up electronically, signed with a qualifying electronic signature and registered in the State Tax Service’s Unified Register of Tax Invoices (ЄРПН); commercial invoices themselves have no e-invoicing obligation in the sources reviewed.
Guide reviewed .
Invoicing and electronic documents
Unified Register of Tax Invoices (Єдиний реєстр податкових накладних, ЄРПН)
The State Tax Service’s register in which sellers must register each VAT tax invoice and adjustment calculation. A registered tax invoice is the buyer’s basis for input VAT. It is a tax-control register, not an invoice-delivery network or Peppol.
Electronic tax invoice with a qualified signature or an advanced signature based on a qualified certificate · Official source: State Tax Service of Ukraine · Tax Code, section V including article 201
Ukraine’s electronic obligation applies to the VAT tax invoice, not to the commercial invoice. A seller registered for VAT must issue each tax invoice electronically and register it in the ЄРПН within the deadlines; the registered tax invoice is the buyer’s basis for input VAT. Systems must handle the permitted electronic signatures, registration receipts and suspended registrations. See Article 201 of the Tax Code.
Registration deadlines are particularly sensitive to transitional provisions. Read the State Tax Service’s wartime deadline guidance alongside article 201; ordinary deadlines alone do not describe the temporary regime.
Legal guide
VAT tax invoices · all VAT payers
MandatoryOn the date the tax liability arises, a VAT payer must draw up the tax invoice electronically, sign it with a qualified electronic signature or an advanced signature based on a qualified certificate and register it in the ЄРПН. Tax invoices not given to the buyer, and those for exempt supplies, must also be registered. The seller gives the buyer the tax invoice on request.
Official source: State Tax Service of Ukraine · Tax Code, section V including article 201Registration deadlines
Temporary wartime rules must be checkedDo not apply the ordinary article 201.10 deadlines without checking transitional rules. Paragraph 89 of subsection 2, section XX provides temporary wartime deadlines, continuing for six months after the month martial law ends. For the main monthly groups, registration is by the 5th or 18th of the following month; adjustments have separate rules.
Official source: State Tax Service, Rivne region · temporary wartime registration deadlinesSuspension of registration
In forceRegistration of a tax invoice can be suspended in the cases and procedure set by the Cabinet of Ministers. Implementers should expect and handle suspended registrations.
Official source: State Tax Service of Ukraine · Tax Code, section V including article 201B2B and B2G · commercial e-invoicing
No e-invoicing obligation found in the sources reviewedThe Tax Code’s tax-invoice article governs the VAT document, not the commercial invoice. The State Tax Service publishes the VAT tax-invoice rules; these should not be presented as a mandate for a particular commercial invoice delivery network.
Official source: State Tax Service of Ukraine · Tax Code, section V including article 201
Timeline
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Tax Code adopted
The State Tax Service identifies the Code as No. 2755-VI of this date. Article 201 contains the VAT tax-invoice framework, as subsequently amended.
Official source: State Tax Service of Ukraine · tax-invoice issue date and Tax Code identification -
Temporary registration-deadline law takes effect
Law No. 2876-IX introduced the temporary wartime timetable. Check the invoice date and applicable transitional period before calculating a deadline.
Official source: State Tax Service · commencement and application of Law No. 2876-IX
Peppol in Ukraine
- Directory participants
- 6
- Document families
- 6
Peppol Authority: OpenPeppol.
Peppol Directory data as of .
How to read these numbersDocuments on Peppol
- ApplicationResponse4 participants
- 4 participants
- 4 participants
- 1 participant
- 1 participant
- 1 participant
Registrations over time
Peppol Directory data as of .
Show as a table
| Month | New registrations |
|---|---|
| 1 | |
| 1 | |
| 1 | |
| 3 |
Registration dates in the current Directory snapshot.